Sales Tax Act 1972 (Act 64)
PART XII - REGULATIONS



Section 61. Regulations.


The Minister may make regulations to prescribe and regulate-

    (a) the issue of licences;

    (b) the place at which the sales tax is to be paid and collected;

    (ba) the production of invoices by computer;

[Ins. Act A1058:s.22]
    (bb) all matters in regard to credit notes;

[Ins. Act A1058:s.22]
    (c) the remission at the discretion of the Director General of small amounts of sales tax;

    (d) the forms to be used under and for purposes connected with this Act;

    (e) anything required or permitted in this Act to be prescribed or regulated;

    (f) generally to give effect to the provisions of this Act.


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