Sales Tax Act 1972 (Act 64)
PART III - CHARGE TO TAX
Section 6. Charge to tax.
Subject to this Act, sales tax shall be charged and levied on all taxable goods-
(a) manufactured in the Federation, or acquired under the provisions of section 9, by a taxable person and sold, used or disposed of by him, otherwise than by sale or disposal to a licensed manufacturer authorised by the Director General to acquire such goods without payment of tax;
(b) imported into the Federation by any person for home consumption.
Copyright © 2001 PNMB-LawNet. All rights reserved. |