Section 5: Serially numbered bill
consolidated text (as at 2004, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
5. Serially numbered bill
(1) The manager of every designated establishment shall issue a serially
numbered bill in respect of every receipt of that establishment and keep a
legible copy of the bills in numerical order.
(2) A bill issued under subsection (1) shall contain such particulars as
may be required by the Director-General.
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(3) No person shall issue any bill or other document indicating an amount
which purports to be tax on the receipts of an establishment unless—
(a) the establishment is a designated establishment; and
(b) the receipts are taxable receipts.