Section 20
Giving of receipts
of State Sales Tax Ordinance, 1998
—
Every taxable person shall issue a serially printed receipt for all consideration in money received in respect of every sale
(except for a sale in respect of which a tax invoice has been issued)
and shall retain a duplicate of each receipt except that where a computer or other machine is used for recording sales, receipts may be dispensed with if the Comptroller is satisfied that such computer or machine substantially records accurately all moneys received in respect of such sale.
(2)
The Comptroller or any authorized officer may direct any taxable person to issue and retain the receipts and their duplicates referred to in subsection (1) in the form and manner approved by the
Comptroller or an authorized officer, as the case may be.
(3)
The Comptroller may waive all or any of the provisions of subsection (1) in respect of any taxable person.
(4)
Any person who contravenes or fails to comply with this section or any direction issued pursuant to this section shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit, and, in the case of a continuing
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offence, to a further fine of two hundred and fifty ringgit for each day during which the offence continues.