Sales Tax Act 1972 (Act 64)
PART VII - INVOICES, RECORDS, RETURNS AND ASSESSMENT



Section 17. Invoices.


(1) Every taxable person who sells any taxable goods shall issue an invoice in the national language or in English to the purchaser in respect of the transaction, and shall state thereon the amount of sales tax payable separately to the prices for which the goods are sold as well as the quantities of goods sold.

[Ins.Act A1070:s.5]
(2) No invoice showing an amount which purports to be sales tax shall be issued on the sale of any goods-

    (a) which are not taxable goods; or

    (b) by a person who is not a taxable person.
(3) The amount of sales tax payable shall be recoverable by the taxable person from the purchaser in addition to the price and any other amount due by the purchaser in respect of the goods.

(4) (Repealed by Act A782).


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