Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Jualan (Ketetapan Kastam) (Pindaan) 2023.
(2)
Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2024.
Pindaan peraturan 2
/akn/my/act/pua/2023/406
PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2023
- Sections
- 8
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 406 2023, currently marked in force and first recorded in 2023.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 106(2)(f) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Peraturan-Peraturan Cukai Jualan (Ketetapan Kastam) 2018 [P.U. (A) 204/2018], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam subperaturan 2(1) dengan menggantikan perkataan “Permohonan bagi suatu ketetapan kastam hendaklah dibuat dalam borang yang ditetapkan dalam Jadual Pertama dan”
dengan perkataan “Mana-mana orang boleh memohon bagi suatu ketetapan kastam di bawah seksyen 43 Akta kepada Ketua Pengarah dan permohonan itu hendaklah”.
Seksyen 3
Pindaan peraturan 3
Peraturan-Peraturan ibu dipinda dengan menggantikan perenggan (a) dengan perenggan yang berikut:
“(a)
permohonan bagi suatu ketetapan kastam yang disebut dalam subperaturan 2(1);”.
Seksyen 4
Pindaan peraturan 4
(1)
, dengan menggantikan perenggan
(a)
dengan perenggan yang berikut:
P.U. (A) 406 3
“(a)
permohonan bagi suatu ketetapan kastam yang disebut dalam subperaturan 2(1);”; dan
(3)
, dengan menggantikan perkataan
“borang yang ditetapkan dalam Jadual Kedua” dengan perkataan
“bentuk dan mengikut cara sebagaimana yang ditentukan oleh
Ketua Pengarah”.
Pindaan peraturan 7
Seksyen 5
Subperaturan 7(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “dalam borang yang ditetapkan dalam Jadual Ketiga” dengan perkataan
“kepada Ketua Pengarah dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah”.
Seksyen 6
Pemotongan Jadual Pertama
Peraturan-Peraturan ibu dipinda dengan memotong Jadual Pertama.
Seksyen 7
Pemotongan Jadual Kedua
Peraturan-Peraturan ibu dipinda dengan memotong Jadual Kedua.
Seksyen 8
Pemotongan Jadual Ketiga
Peraturan-Peraturan ibu dipinda dengan memotong Jadual Ketiga.
Dibuat 22 Disember 2023
[MOF.TAX(S)700-1/2/26 Jld.8; KE.HF(152)899/04 JLD 2(33); PN(PU2)751/JLD.9]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan Kedua
P.U. (A) 406 4
SALES TAX ACT 2018
SALES TAX (CUSTOMS RULING) (AMENDMENT) REGULATIONS 2023
Opening note
Preamble
- 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 Ruling)
(Amendment) Regulations 2023.
(2)
These Regulations come into operation on 1 January 2024.
Amendment of regulation 2 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 in subregulation 2(1) by substituting for the words “An application for a customs ruling shall be made in the form prescribed in the First Schedule and”
the words “Any person may apply for a customs ruling under section 43 of the Act to the Director General and the application shall be”.
Amendment of regulation 3 3.
Regulation 3 of the principal Regulations is amended by substituting for paragraph (a) the following paragraph:
“(a)
the application for a customs ruling referred to in subregulation 2(1);”.
Amendment of regulation 4 4.
Regulation 4 of the principal Regulations is amended—
(a)
in subregulation (1), by substituting for paragraph (a) the following paragraph:
P.U. (A) 406 5
“(a)
the application for a customs ruling referred to in subregulation 2(1);”; and
(b)
in subregulation (3), by substituting for the words “the form prescribed in the Second Schedule” the words “the form and manner as determined by the Director General”.
Amendment of regulation 7 5.
Subregulation 7(1) of the principal Regulations is amended by substituting for the words “in the form prescribed in the Third Schedule” the words
“to the Director General in the form and manner as determined by the Director General”.
Deletion of First Schedule 6.
The principal Regulations are amended by deleting the First Schedule.
Deletion of Second Schedule 7.
The principal Regulations are amended by deleting the Second Schedule.
Deletion of Third Schedule 8.
The principal Regulations are amended by deleting the Third Schedule.
Made 22 December 2023
[MOF.TAX(S)700-1/2/26 Jld.8; KE.HF(152)899/04 JLD 2(33); PN(PU2)751/JLD.9]
DATUK SERI AMIR HAMZAH AZIZAN
Second Minister of Finance
Common questions
- What is PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023?
- PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 406 2023, currently marked in force and first recorded in 2023.
- Is PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023 still in force?
- Yes — PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023 is currently in force.
- When did PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023 take effect?
- PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023 was first recorded in 2023.
- How many sections does PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023 have?
- PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023 contains 8 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023?
- The official text of PERATURAN-PERATURAN CUKAI JUALAN (KETETAPAN KASTAM) (PINDAAN) 2023 is published at lom.agc.gov.my.