Sales Tax Act 1972 (Act 64)
PART VIII - COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION



Section 31B. Credit notes.


A licensed manufacturer in a return furnished by him in accordance with section 19 may deduct, in accordance with the regulations made under this Act, the amount of sales tax paid in respect of taxable goods returned by a purchaser or discounts subsequently given to the purchaser, from the amount of sales tax accounted for in the return:

Provided that the licensed manufacturer has issued to the purchaser a credit note containing the requisite particulars.


[Ins Act A1058:s.14]

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