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
P.U. (A)In force
Peraturan-Peraturan Cukai Jualan (Pengkompaunan Kesalahan) (Pindaan) (No. 2) 2024
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- Enacted
- 2024
- Sections
- 2
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.
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P.U. (A) 366
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERATURAN-PERATURAN CUKAI JUALAN
(PENGKOMPAUNAN KESALAHAN) (PINDAAN)
(NO. 2) 2024
SALES TAX (COMPOUNDING OF OFFENCES)
(AMENDMENT) (NO. 2) REGULATIONS 2024
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 366 2
AKTA CUKAI JUALAN 2018
PERATURAN-PERATURAN CUKAI JUALAN
(PENGKOMPAUNAN KESALAHAN) (PINDAAN) (NO. 2) 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.
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