Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Jualan (Pengkompaunan Kesalahan) (Pindaan) (No. 2) 2024.
(2)
Peraturan-Peraturan ini mula berkuat kuasa pada 1 Disember 2024.
Pindaan Jadual Pertama
/akn/my/act/pua/2024/366
PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2024
- Sections
- 2
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024 is Malaysia P.U. (A), cited as P.U. (A) 366 2024, currently marked in force and first recorded in 2024.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 95(1) Akta Cukai Jualan 2018 [Akta 806], Menteri, dengan kelulusan Pendakwa Raya, membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Peraturan-Peraturan
Cukai
Jualan
(Pengkompaunan
Kesalahan)
2018
[P.U. (A) 220/2018] dipinda dalam Jadual Pertama—
(a)
dalam perenggan (a), dengan memasukkan selepas subperenggan (vi)
subperenggan yang berikut:
“(via) subseksyen 49A(3);”; dan
(i)
dalam subperenggan (viii), dengan memotong perkataan “dan”
di hujung subperenggan itu;
(ii)
dalam subperenggan (ix), dengan menggantikan noktah di hujung subperenggan itu dengan koma bernoktah; dan
P.U. (A) 366 3
(ix)
subperenggan yang berikut:
“(x)
subperaturan 17A(6).”.
Dibuat 20 November 2024
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
Diluluskan 25 November 2024
DATO’ MOHD DUSUKI BIN MOKHTAR
Pendakwa Raya Malaysia
P.U. (A) 366 4
SALES TAX ACT 2018
SALES TAX (COMPOUNDING OF OFFENCES) (AMENDMENT) (NO. 2) REGULATIONS 2024
Opening note
Preamble
- IN exercise of the powers conferred by subsection 95(1) of the Sales Tax Act 2018 [Act 806], the Minister, with the approval of the Public Prosecutor, makes the following regulations: Citation and commencement 1.
(1)
These regulations may be cited as the Sales Tax (Compounding of
Offences) (Amendment) (No. 2) Regulations 2024.
(2)
These Regulations come into operation on 1 December 2024.
Amendment of First Schedule 2.
The Sales Tax (Compounding of Offences) Regulations 2018 [P.U. (A) 220/2018]
are amended in the First Schedule—
(a)
, by inserting after subparagraph
(i)
in subparagraph (viii), by deleting the word “and” at the end of the subparagraph;
(ii)
in subparagraph (ix), by substituting for the full stop at the end of the subparagraph a semicolon; and
(iii)
by inserting after subparagraph (ix) the following subparagraph:
“(x)
subregulation 17A(6).”.
P.U. (A) 366 5
Made 20 November 2024
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
Approved 25 November z2024
DATO’ MOHD DUSUKI BIN MOKHTAR
Public Prosecutor of Malaysia
Common questions
- What is PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024?
- PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024 is Malaysia P.U. (A), cited as P.U. (A) 366 2024, currently marked in force and first recorded in 2024.
- Is PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024 still in force?
- Yes — PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024 is currently in force.
- When did PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024 take effect?
- PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024 was first recorded in 2024.
- How many sections does PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024 have?
- PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024 contains 2 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024?
- The official text of PERATURAN-PERATURAN CUKAI JUALAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 2024 is published at lom.agc.gov.my.