Kian Joo Paper Bhd is a company whose main activities are manufacturing and distribution of multi-ply paper (Tariff code 4802). The company has been incorporated since 1 February 2020 and closes its financial year on 31 December every year. The following are details of the company turnover since the date of incorporation:

1 February 2020 to 31 December 2020		Turnover (RM)
January		10,500
February		15,000
March		30,000
April		45,000
June		60,000
July		70,000
August		85,000
September		80,000
October		95,500
November		135,600
December		225,000

Kian Joo Paper Bhd also has another subsidiary company, Power Ink Sdn Bhd that manufacture drawing ink (Tariff code: 3215) for local as well as international market. The followings are details of the turnover for Power Ink Sdn Bhd for the financial year ended 31 December 2020:

		Turnover (RM)
January		30,450
February		38,400
March		45,350
April		50,550
June		60,450
July		70,500
August		80,000
September		90,000
October		20,000
November		150,500
December		200,000

The management of Kian Joo has sought your advice for both Kian Joo Paper Bhd and Power Ink Sdn Bhd, in relation to the registration for sales tax in accordance with the Sales Tax Act, 2018. The followings need to be clarified to the management of Kian Joo:

1. Whether Kian Joo Paper Bhd and Power Ink Sdn Bhd can be considered as manufacturers as defined by the Act.
2. Whether Kian Joo and Power Ink must register themselves for sales tax purposes.
3. If they (Kian Joo and Power Ink) must register for sales tax, advise when the company is liable to register.
4. The management of Kian Joo plans to go for voluntary registration for both Kian Joo Paper Bhd and Power Ink Sdn Bhd in October 2020. Please advise whether Kian Joo and Paper Ink can apply for voluntary registration for a sales tax license. Explain your answer.