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In force2020 Revised Edition

Part 3 · Imposition and Extent of Tax

9. Registration

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(1)

The First Schedule has effect in relation to the registration of taxable persons.

(2)

The Minister may by order amend the First Schedule.

Report

Part 4

Credit for Input Tax Against Output Tax

Part 5

Reliefs

Part 6

Special Cases

Part 6A

Changes in Tax Charged

Part 7

Accounting and Assessments

Part 8

Board of Review

Part 9

Offences and Penalties

Part 10

Proceedings

Part 11

Collection and Enforcement

Part 12

General Provisions

Schedules