Malaysia Tax Law

In relation to the criteria that allow a sales tax registrant to claim a refund of a part or the whole of sales tax paid, which of the following statements is/are FALSE? (1) Sales tax can be claimed on an invoice that has been issued but not yet paid (2) The whole or any part of the sales tax payable can be claimed if the debt has been written off in the financial accounts as an irrecoverable debt (3) Sales tax can be claimed if it relates to an irrecoverable debt and the sales tax refund is allowed to be made within one year from the payment of sales tax 1 and 3 only 1 only 2 and 3 only 1.2 and 3 In relation to the criteria that allow a sales tax registrant to claim a refund of a part or the whole of sales tax paid, which of the following statements is/are FALSE? (1) Sales tax can be claimed on an invoice that has been issued but not yet paid (2) The whole or any part of the sales tax payable can be claimed if the debt has been written off in the financial accounts as an irrecoverable debt (3) Sales tax can be claimed if it relates to an irrecoverable debt and the sales tax refund is allowed to be made within one year from the payment of sales tax 1 and 3 only 1 only 2 and 3 only 1.2 and 3