Section 10
Registration
of State Sales Tax Ordinance, 1998
State OrdinanceIn forceProvision 10 of 59
Section 10
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(1)
Any person who sells any taxable goods or taxable services and is a taxable person by virtue of section 9 must register himself with the Comptroller in accordance with any regulations made under section 62.
(2)
Any person who fails to comply with subsection (1) shall be guilty of an offence: Penalty, a fine of twenty thousand ringgit and, in the case of a continuing offence, a further fine of two thousand ringgit for each day during which the offence continues.
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