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Sales Tax Act 2018: Amendment of Section 90

Updated: Dec 9, 2023

"Section 90 - Transaction Of Business On Behalf Of Taxable Person" is read as follows:-


90(1) [Transaction on behalf of taxable person]


Subject to section 89, no person shall transact any business in relation to this Act on behalf of any taxable person, except on matters with regard to any refund, remission, exemption, or any other matters as approved by the Director General, under this Act.


90(2) [Letter of authorization and prescribed form]


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 sales tax.


90(3) [Offence]


Any person who contravenes subsection (1) commits an offence.


Finance (No. 2) Bill 2023

Section 90 outlines the conditions under which a person can conduct business on behalf of a taxable individual, with specific considerations for matters like refunds, remissions, and exemptions.


The proposed amendment in the Finance (No. 2) Bill 2023 focuses on subsection 90(2)(b), emphasising the requirement to produce documents in a format specified by the Director General for the relevant transactions.


This change aims to streamline the submission process and enhance compliance.






Amendment Explanation: The amendment to Section 90(2)(b) emphasises the need to present documents in the form and manner determined by the Director General.


This amendment aims to enhance clarity and standardisation in document submission for transactions related to tax matters on behalf of taxable persons.

Tax Impact: The tax impact of this amendment is procedural, aiming to ensure that documents submitted in the course of business transactions on behalf of taxable persons adhere to a specified format.


Overall, the amendment seeks to improve the effectiveness of business transactions under Section 90.




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