Section 63A. Transaction of business on behalf of taxable person. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART XIII - MISCELLANEOUS

Section 63A. Transaction of business on behalf of taxable person.

(1) Subject to section 63, no person shall transact any business in relation to this Act on behalf of any taxable person, except on matters with regard to -

(a) refund;

(b) remission;

(d) any other matters as approved by the Director General.

(2) The person who transacts business on any of the matters stated in subsection (1) on behalf of a taxable person shall -

(a) produce a letter of authorization from the taxable person whom he represents; and

(b) where any prescribed form is required to be submitted for the purposes of the matters being transacted, submit the form that has been signed by the taxable person, except where otherwise allowed by a senior officer of customs.

[Ins Act A1058:s.25]