Petronas had taken the stand that it is not a taxable person. Petronas, among others in its judicial review application, had sought a declaration that Regulation 19C, Sarawak State Sales Tax Regulations 1998 (Swk. L.N. 80/98) to the extent that it allows for sales tax to be imposed on petroleum products merely with issuance of an invoice. While major oil companies have paid their sales tax, Petronas has not.
Source: malaymail.com
