KOTA BHARU – A vehicle accessories shop owner was fined RM5,000 by the Sessions Court here for issuing tax invoices that did not contain particulars set under the Goods and Services Tax (GST) Regulation 2014.
Low So Uen, 43, who registered under the GST Act 2014 (Acr 762) for taxable supplies pleaded guilty to committing the offence in Sri Handy Auto Accessories and Aircond here at 12 noon last April 17.
She was charged under Section 33(2) of the GST 2014 (Act 762) and punishable under Section 96 of the same act, which is liable to a fine not exceeding RM30,000 or a jail term of not exceeding two years or both upon conviction.
Judge Adli Abd Ghalib said the accused could be jailed for three months if she failed to pay the fine.
Low paid the fine.
Kelantan Customs prosecuting officer Koh Joo Kai appeared for the prosecution. – BERNAMA