PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) (NO. 2) 2023

“Peraturan-Peraturan ibu”

dalam

Peraturan-Peraturan ini, dipinda dalam subperaturan 2(1) dengan memotong takrif “Borang JKDM No. 2”.

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 4.

dengan peraturan yang berikut:

“Cara mengemukakan penyata

Seseorang orang kena cukai hendaklah mengemukakan suatu penyata bagi setiap tempoh bercukai sebagaimana yang dikehendaki di bawah seksyen 26

Akta dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh

Ketua Pengarah.”.

Pemotongan peraturan 10

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 10.

dengan peraturan yang berikut:

“Pembetulan kesilapan 11.

Jika seseorang orang kena cukai membuat suatu kesilapan dalam mana-mana penyata yang dikemukakan di bawah Akta, orang kena cukai itu boleh membetulkan kesilapan dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah.”.

Peraturan-Peraturan ibu dipinda dengan menggantikan subperaturan (1) dengan subperaturan yang berikut:

“(1)

Mana-mana orang yang layak untuk menuntut pembayaran balik di bawah perenggan 39(1)(a), subseksyen 35(6) atau subseksyen 41(3) Akta boleh memohon kepada Ketua Pengarah.”.

P.U. (A) 415 5

dengan peraturan yang berikut:

“Cara menuntut pembayaran balik cukai jualan berhubung dengan hutang lapuk 15.

Mana-mana orang yang layak untuk menuntut pembayaran balik cukai jualan berhubung dengan hutang lapuk di bawah seksyen 36 Akta boleh memohon kepada Ketua Pengarah dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah.”.

Perenggan 26B(4)(a) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah”.

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 31.

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 32.

“Jadual Pertama” dengan perkataan “Jadual”.

Peraturan-Peraturan ibu dipinda dengan memotong peraturan 36.

Jadual Pertama kepada Peraturan-Peraturan ibu dipinda dengan menggantikan tajuk “JADUAL PERTAMA” dengan tajuk “JADUAL”.

Pemotongan Jadual Kedua 18.

Peraturan-Peraturan ibu dipinda dengan memotong Jadual Kedua.

Dibuat 29 Disember 2023

[MOF.TAX(S)700-1/2/26 Jld.8; KE.HF(152)899/04 JLD 2 (34); PN(PU2)751/JLD.9]

ANWAR BIN IBRAHIM

Menteri Kewangan

P.U. (A) 415 7

SALES TAX ACT 2018

SALES TAX (AMENDMENT) (NO. 2) REGULATIONS 2023

IN exercise of the powers conferred by section 106

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 (Amendment) (No. 2)

Regulations 2023.

(2)

These Regulations come into operation on 1 January 2024.

Amendment of regulation 2 2.

The Sales Tax Regulations 2018 [P.U. (A) 203/2018], which are referred to as the “principal Regulations” in these Regulations, are amended in subregulation 2(1)

by deleting the definition of “Form JKDM No. 2”.

Amendment of regulation 3 3.

Regulation 3 of the principal Regulations is amended—

(a)

in subregulation (1)—

(i)

in paragraph (a), by inserting after the words “section 12 of the Act”

the words “shall apply”;

(ii)

in paragraph (b), by inserting after the words “section 20 of the Act”

the words “may apply”; and

(iii)

by substituting for the words “shall apply in Form SST-01”

the words “to be registered in the form and manner as determined by the Director General”; and

P.U. (A) 415 8

(b)

by substituting for subregulation (2) the following subregulation:

“(2)

Upon receipt of the application referred to in subregulation (1), the Director General shall assign a registration number to the manufacturer whose registration has been approved by a notification in writing.”.

Deletion of regulation 4 4.

The principal Regulations are amended by deleting regulation 4.

Amendment of regulation 8 5.

Regulation 8 of the principal Regulations is amended—

(a)

by substituting for subregulation (1) the following subregulation:

“(1)

Any registered manufacturer who sells taxable goods shall issue a credit note or debit note where, after the return for the taxable goods has been furnished to the Director General, there is a reduction of, or addition to, the amount of sales tax which has been charged on the taxable goods—

(a)

due to a change in the rate of sales tax under section 10 of the Act; or

(b)

due to any adjustment in the course of business.”;

(b)

by deleting subregulation (2); and

(c)

in subregulation

“subregulations (1) and (2)” the words “subregulation (1)”.

P.U. (A) 415 9

Substitution of regulation 9 6.

The principal Regulations are amended by substituting for regulation 9

the following regulation:

“Manner of furnishing return

9.

A taxable person shall furnish a return for each taxable period as required under section 26 of the Act in the form and manner as determined by the Director General.”.

Deletion of regulation 10 7.

The principal Regulations are amended by deleting regulation 10.

Substitution of regulation 11 8.

The principal Regulations are amended by substituting for regulation 11

the following regulation:

“Correction of error 11.

If a taxable person makes an error in any return furnished under the Act, the taxable person may correct the error in the form and manner as determined by the Director General.”.

Amendment of regulation 14 9.

Regulation 14 of the principal Regulations is amended by substituting for subregulation (1) the following subregulation:

“(1)

Any person who is eligible to claim for a refund under paragraph 39(1)(a), subsection 35(6) or subsection 41(3) of the Act may apply to the Director General.”.

P.U. (A) 415 10

Substitution of regulation 15 10.

The principal Regulations are amended by substituting for regulation 15

the following regulation:

“Manner of claiming refund of sales tax in relation to bad debt 15.

Any person who is eligible to claim for a refund of sales tax in relation to bad debt under section 36 of the Act may apply to the Director General in the form and manner as determined by the Director General.”.

Amendment of regulation 17 11.

Regulation 17 of the principal Regulations is amended—

(a)

in subregulation (2)—

(i)

in paragraph (a), by substituting for the words “JKDM Form No. 2”

the words

“the form and manner as determined by the Director General”; and

(ii)

in paragraph (b)—

(A)

in subparagraph (i), by substituting for the words

“Customs Form No. 1, Customs Form No. 9” the words

“a declaration in the form and manner as determined by the Director General under the Customs Regulations 2019

[P.U. (A) 397/2019]”; and

(B)

in subparagraph (ii), by substituting for the words

“Customs Form No. 2” the words “a declaration in the form and manner as determined by the Director General under the Customs Regulations 2019”; and

(b)

by deleting subregulation (7).

P.U. (A) 415 11

Amendment of regulation 26B

12.

Paragraph 26B(4)(a) of the principal Regulations is amended by substituting for the words “prescribed form” the words “form and manner as determined by the Director General”.

Deletion of regulation 31 13.

The principal Regulations are amended by deleting regulation 31.

Deletion of regulation 32 14.

The principal Regulations are amended by deleting regulation 32.

Amendment of regulation 33 15.

Regulation 33 of the principal Regulations is amended by substituting for the words “First Schedule” the word “Schedule”.

Deletion of regulation 36 16.

The principal Regulations are amended by deleting regulation 36.

Amendment of First Schedule 17.

The First Schedule to the principal Regulations is amended by substituting for the title “FIRST SCHEDULE” the title “SCHEDULE”.

Deletion of Second Schedule 18.

The principal Regulations are amended by deleting the Second Schedule.

Made 29 December 2023

[MOF.TAX(S)700-1/2/26 Jld.8; KE.HF(152)899/04 JLD 2 (34); PN(PU2)751/JLD.9]

ANWAR BIN IBRAHIM

Minister of Finance