Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Cukai
Jualan (Ketetapan Kastam) (Pindaan) 2018.
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Peraturan-Peraturan Cukai Jualan (Ketetapan Kastam) (Pindaan) 2018 is Malaysia P.U. (A), cited as P.U. (A) 402 2018, currently marked in force and first recorded in 2018.
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERATURAN-PERATURAN CUKAI JUALAN
(KETETAPAN KASTAM) (PINDAAN) 2018
SALES TAX (CUSTOMS RULING) (AMENDMENT)
REGULATIONS 2018
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA CUKAI JUALAN 2018
PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2018
Opening note
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Cukai
Jualan (Ketetapan Kastam) (Pindaan) 2018.
Pindaan am
Peraturan-Peraturan Cukai Jualan (Ketetapan Kastam) 2018 [P.U. (A) 204/2018], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dengan menggantikan perkataan “KASTAM DIRAJA MALAYSIA” di mana-mana jua terdapat dengan perkataan “JABATAN KASTAM DIRAJA MALAYSIA”.
Pindaan Jadual Pertama
Peraturan-Peraturan ibu dipinda dalam teks bahasa
Inggeris, dalam
Jadual Pertama, bagi Borang Permohonan bagi Ketetapan Kastam, berhubung dengan butiran 32, dalam perenggan 9, dengan menggantikan perkataan “Technical Service
Division, Royal Malaysia Customs” dengan perkataan “Internal Tax Division, Royal
Malaysian Customs Department”.
Dibuat 31 Disember 2018
[R.0.3865/356/8 JLD.2; PN(PU2)751/III]
DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan
3
SALES TAX ACT 2018
SALES TAX (CUSTOMS RULING) (AMENDMENT) REGULATIONS 2018
IN exercise of the powers conferred by paragraph 106(2)(f)
of the
Sales Tax Act 2018 [Act 806], the Minister makes the following regulations:
Citation and commencement 1.
(1)
These regulations may be cited as the Sales Tax (Customs Rulings)
(Amendment) Regulations 2018.
These Regulations come into operation on 1 January 2019.
General amendment 2.
The Sales Tax (Customs Ruling) Regulations 2018 [P.U. (A) 204/2018], which are referred to as the “principal Regulations” in these Regulations are amended by substituting for the words “ROYAL MALAYSIA CUSTOMS” wherever appearing the words “ROYAL MALAYSIAN CUSTOMS DEPARTMENT”.
Amendment of First Schedule 3.
The principal Regulations are amended in the English language text, in the First
Schedule, for the Application Form for Customs Ruling, in relation to item 32, in paragraph 9, by substituting for the words “Technical Service Division,
Royal Malaysia Customs” the words “Internal Tax Division, Royal Malaysian Customs
Department”.
Made 31 December 2018
[R.0.3865/356/8 JLD.2; PN(PU2)751/III]
DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Deputy Prime Minister exercising the functions of the Minister of Finance
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