Sales tax - Registration rule
4 important questions on Sales tax - Registration rule
What is the mandatory registration requirement for a manufacturer or sub-contractor?
- Historical method: Turnover > RM500,000 in the month of April 20x6.
- Future method: Turnover > RM500,000 in the month of April 20x6.
What are the conditions for the Director General to direct registration for a single taxable person?
- Persons involved are manufacturing taxable goods.
- Manufacturing is deliberately separated into parts.
- Fragmented business is carried out by 2 or more persons.
- Turnover threshold based on aggregated sales.
What are the tax implications if the Director General names all involved persons as a single taxable person?
- All involved persons taxed as a single taxable person.
- Goods by constituent member treated as taxable goods by the single person.
- Each member is jointly and severally liable for sales tax.
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What happens if a single taxable person fails to comply with the Sales Tax Act 2018?
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