Sales Tax Act 1972 (Act 64)
PART V - TAXABLE PERSONS - LICENSING
Section 12. Taxable persons.
Subject to this Act, sales tax shall be computed and paid by-
(a) any taxable person who carries on a business in the Federation, whether for profit or otherwise, in respect of taxable goods manufactured by him in the course of such business;
(b) any person who imports taxable goods into the Federation, in respect of such goods.
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