PERATURAN-PERATURAN CUKAI PELANCONGAN (PENGKOMPAUNAN KESALAHAN) 2023

Seseorang yang menyetuju terima suatu tawaran untuk mengkompaun suatu kesalahan yang boleh dikompaun hendaklah menyetuju terima tawaran itu dalam Borang 3 Jadual Kedua dan mengembalikan Borang 3 itu kepada Ketua Pengarah.

Jika tiada pembayaran bagi kompaun yang ditawarkan itu dibuat dalam tempoh yang dinyatakan dalam subperaturan 3(2), pendakwaan boleh dimulakan tanpa notis selanjutnya.

P.U. (A) 55 4

JADUAL PERTAMA

[Subperaturan 2(1)]

KESALAHAN YANG BOLEH DIKOMPAUN

Kesalahan yang berikut ditetapkan sebagai kesalahan yang boleh dikompaun:

(a)

semua kesalahan yang dilakukan di bawah peruntukan

Akta Cukai Pelancongan 2017 [Akta 791] kecuali seksyen 39 dan 58;

(b)

semua kesalahan yang dilakukan di bawah peruntukan Peraturan-Peraturan

Cukai Pelancongan 2017 [P.U. (A) 228/2017];

(c)

semua kesalahan yang dilakukan di bawah peruntukan Peraturan-Peraturan

Cukai

Pelancongan

(Pemberi

Perkhidmatan

Platform

Digital)

2021

[P.U. (A) 153/2021].

P.U. (A) 55 5

JADUAL KEDUA

BORANG 1

[Subperaturan 2(2), 3(1) dan peraturan 4]

KEIZINAN UNTUK MENGKOMPAUN KESALAHAN

PADA menjalankan kuasa yang diberikan oleh subseksyen 56(2) Akta Cukai Pelancongan 2017

[Akta 791]

dan subseksyen 376(3)

Kanun

Tatacara

Jenayah

[Akta 593], saya ...................................................................................................................................... (nama) dengan ini memberikan keizinan untuk mengkompaun ....................................................................................

(nama orang yang kepadanya tawaran kompaun itu dibuat) bagi kesalahan yang dilakukan di bawah

.......................................................................................................

yang dikatakan telah dilakukan pada

.............................................

(tarikh)

di ............................................................................................... (tempat).

Tarikh:

………………………………………………

Pendakwa Raya/

Timbalan Pendakwa Raya

P.U. (A) 55 6

BORANG 2

[Subperaturan 3(1)]

TAWARAN UNTUK MENGKOMPAUN KESALAHAN

Nombor rujukan

: ………………………………………….....

Nombor daftar cukai pelancongan : …………………………………………….

Tarikh

: …………………………………………….

Jabatan Kastam Diraja Malaysia

…………………………………………………….

…………………………………………………….

…………………………………………………….

Kepada:

…………………………………………………….

…………………………………………………….

…………………………………………………….

*Tuan/Puan,

Suatu penyiasatan telah dijalankan terhadap anda ……………………………………….………

………………………………………………...……………………………………….…………………………………...……

(nyatakan nama *syarikat/perniagaan/badan lain, jika ada) dan anda didapati telah melakukan kesalahan di bawah Akta Cukai Pelancongan 2017 [Akta 791]/peraturan-peraturan yang dibuat di bawah Akta itu dengan butir-butir yang berikut:

(a)

peruntukan **Akta/peraturan-peraturan yang berkaitan:

……………………………………………………………………………………………………………………….

(b)

tarikh

: ……………………….…………..………………………………………………...

P.U. (A) 55 7

(c)

masa

: ……………………………………………………………………………………...

(d)

tempat

: ………………………………………………………………………………………

(e)

butir-butir kesalahan: ……………………………………………………………………………………...

………………………………………………………………………………………………………………………..

2.

Menurut subseksyen 56(2) Akta Cukai Pelancongan 2017, dengan keizinan secara bertulis Pendakwa Raya, anda ditawarkan suatu kompaun bagi kesalahan yang dinyatakan di atas bagi jumlah wang sebanyak RM ...................................................................

(………............................................................................................... ringgit sahaja).

3.

Sekiranya tawaran untuk mengkompaun kesalahan ini disetuju terima, bayaran hendaklah dibuat melalui draf bank dipalang dengan perkataan

“Akaun Penerima Sahaja” yang kena dibayar kepada Ketua Pengarah Kastam dan Eksais dan dihantar secara serahan tangan ke pejabat Kastam yang berkenaan.

4.

Suatu resit rasmi akan dikeluarkan apabila pembayaran kompaun itu diterima.

5.

Tawaran untuk mengkompaun ini adalah sah sehingga

……………………………………..… .

6.

Jika tiada bayaran diterima dalam tempoh yang disebut dalam perenggan 5, pendakwaan bagi kesalahan itu boleh dimulakan terhadap anda/…………………………………………………………………………………………….

(nyatakan nama

*syarikat/perniagaan/badan lain, jika ada) tanpa notis selanjutnya.

Sekian, terima kasih.

“SAYA YANG MENJALANKAN AMANAH”

Ketua Pengarah Kastam dan Eksais

Jabatan Kastam Diraja Malaysia

_____________________________________________________________________________________________________

*Potong mana-mana yang tidak berkenaan

**Masukkan nama perundangan yang berkaitan

Cetakan komputer ini tidak memerlukan tandatangan

P.U. (A) 55 8

BORANG 3

[Peraturan 4]

PENYETUJUTERIMAAN TAWARAN UNTUK MENGKOMPAUN KESALAHAN

Kepada:

Ketua Pengarah Kastam dan Eksais

Jabatan Kastam Diraja Malaysia

........................................................................

........................................................................

*Tuan/Puan,

Saya merujuk kepada Tawaran untuk Mengkompaun Kesalahan dengan nombor rujukan

...................................................................... bertarikh ................................................................ .

2.

Saya mengaku bahawa saya telah melakukan kesalahan ini dan saya menerima tawaran kompaun itu dan disertakan bersama-sama ini pembayaran melalui draf bank No. ………………………………. dipalang dengan perkataan

“Akaun Penerima Sahaja” yang kena dibayar kepada Ketua Pengarah Kastam dan Eksais bagi jumlah wang sebanyak RM ................................................... (………..................................

........................................................................ ringgit sahaja) sebagai penyelesaian penuh bagi jumlah wang yang dinyatakan dalam perenggan 2 Tawaran untuk Mengkompaun

Kesalahan.

Tandatangan

: ......................................................

Nama (huruf besar)

: ......................................................

*No. Kad Pengenalan/No. Pasport

: ......................................................

Nama jawatan (jika berkenaan)

: ......................................................

P.U. (A) 55 9

Bagi pihak (jika berkenaan)

: ......................................................

(nama *syarikat/perniagaan/badan lain)

Cop rasmi syarikat/perniagaan/

badan lain* (jika berkenaan)

: ............................................................

No. Pendaftaran Syarikat/

No. Lesen/

No. Permit* (jika berkenaan)

: ……………………………....................

Alamat:

.......................................................................................................................................................................

……………………………………………………………………………………..…………………………………

Tarikh

: ...............................................

*Potong mana-mana yang tidak berkenaan

Dibuat 28 Februari 2023

ANWAR BIN IBRAHIM

Menteri Kewangan

Diluluskan 28 Februari 2023

TAN SRI IDRUS BIN HARUN

Pendakwa Raya Malaysia

P.U. (A) 55 10

IN exercise of the powers conferred by subsection 56(1)

of the

Tourism Tax Act 2017 [Act 791], 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

Tourism

Tax

(Compounding of Offences) Regulations 2023.

(2)

These Regulations come into operation on 2 March 2023.

Compoundable offences 2.

(1)

The offences specified in the First Schedule are prescribed as compoundable offences.

(2)

The compoundable offences may be compounded with the consent in writing of the Public Prosecutor in Form 1 of the Second Schedule.

Procedure for compounding 3.

(1)

Upon receipt of any information or complaint that an offence which may be compounded has been committed, the Director General or a senior officer of customs may, with the written consent of the Public Prosecutor referred to in subregulation 2(2), issue an offer to compound the offence in Form 2 of the

Second Schedule.

(2)

An offer to compound an offence shall be valid for a period of fourteen days starting from the date the offer is received by the person to whom offer is made or such extended period as the Director General may grant, and if full payment of the sum offered is made on or before the expiry of fourteen days or

P.U. (A) 55 11

such extended period granted, no further proceedings shall be taken against the person who committed such offence.

Acceptance of compound 4.

A person who accepts an offer to compound an offence which may be compounded shall accept the offer in Form 3 of the Second Schedule and return the Form 3 to the

Director General.

Payment of compound 5.

(1)

A person who accepts an offer to compound an offence which may be compounded shall pay the compound by bank draft crossed with the words

“Account Payee Only” made payable to the Director General.

(2)

The Director General shall issue an official receipt for every payment received under subregulation (1) to the person to whom the offer to compound is made.

Prosecution may be instituted if no payment made 6.

If no payment of the compound offered is made within the period specified in subregulation 3(2), prosecution may be instituted without further notice.

P.U. (A) 55 12

FIRST SCHEDULE

[Subregulation 2(1)]

COMPOUNDABLE OFFENCES

The following offences are prescribed as compoundable offences:

(a)

all offences committed under the Tourism Tax Act 2017 [Act 791] except for sections 39 and 58;

(b)

all offences committed under the

Tourism

Tax

Regulations 2017

[P.U. (A) 228/2017];

(c)

all offences committed under the Tourism Tax (Digital Platform Service Provider)

Regulations 2021 [P.U. (A) 153/2021].

P.U. (A) 55 13

SECOND SCHEDULE

FORM 1

[Subregulations 2(2), 3(1) and regulation 4]

CONSENT TO COMPOUND OFFENCES

IN exercise of the powers conferred by subsection 56(2) of the Tourism Tax Act 2017

[Act 791] and subsection 376(3) of the Criminal Procedure Code [Act 593],

I ............................................................................................................................ (name) give consent to compound ................................................................................................................... (name of the person to whom the compound offer is made) for the offence committed under

......................................................................................................... which is said to have been committed on ................................................... (date) at ................................................................................................

(place).

Date:

...................................................................

Public Prosecutor/

Deputy Public Prosecutor

P.U. (A) 55 14

FORM 2

[Subregulation 3(1)]

OFFER TO COMPOUND OFFENCES

Reference number

: …………………………………………….

Tourism tax registration number : …………………………………………….

Date

: …………………………………………….

Royal Malaysian Customs Department

…………………………………………………….

…………………………………………………….

…………………………………………………….

To:

……………………………………………………...

………………………………………………………

………………………………………………………

*Sir/Madam,

An investigation has been conducted against you

……………………………………………………………………………………………………………………………………

(state name of *company/business/other body, if any) and you are found to have committed the offence under the Tourism Tax Act 2017 [Act 791]/regulations made under the Act with the following particulars:

(a)

relevant provisions of the **Act/regulations:

………………………………………………………………………………………………………………….……..

P.U. (A) 55 15

(b)

date

: ……………………………………………………………………………………….

(c)

time

: ……………………………………………………………………………………….

(d)

place

: ……………………………………………………………………………………….

(e)

particulars of offence: ……………………………………………………………………………………….

…………………………………………………………………………………………………………………………

2.

Pursuant to subsection 56(2) of the Tourism Tax Act 2017, with the written consent of the Public Prosecutor, you are offered a compound for the offence stated above for the sum of RM ………………………………………………………

(…………………………………………………..……………….. ringgit only).

3.

If the offer to compound is accepted, payment shall be made by bank draft crossed with the words “Account Payee Only” made payable to the Director General of Customs and Excise and sent by hand to the relevant Customs office.

4.

An official receipt shall be issued on receipt of the payment of the compound.

5.

This offer to compound shall be valid until ………………………………………………………. .

6.

If no payment is received within the period referred to in paragraph 5, prosecution for the offence may be instituted against you/…………………………………………………………………………………………….….

(state name of

*company/business/other body, if any) without further notice.

Thank you.

“SAYA YANG MENJALANKAN AMANAH”

Director General of Customs and Excise

Royal Malaysian Customs Department

_____________________________________________________________________________________________________

*Delete whichever is inapplicable

**Insert citation of the relevant legislation

This is computer generated no signature required

P.U. (A) 55 16

FORM 3

[Regulation 4]

ACCEPTANCE OF OFFER TO COMPOUND OFFENCES

To:

Director General of Customs and Excise

Royal Malaysian Customs Department

..............................................................................

..............................................................................

*Sir/Madam,

I refer to the Offer to Compound Offences bearing the reference number

.....................................………………………… dated ......................................………………. .

2.

I admit that I have committed this offence and I accept the offer to compound and enclosed herewith is the payment by bank draft No. ………………………….

crossed with the words “Account Payee Only” made payable to the Director General of

Customs and

Excise for the sum of

RM

..........................................................

(…………………………..…………………………………………..……………. ringgit only) as full settlement of the sum stipulated in paragraph 2 of the Offer to Compound Offences.

Signature

: .....................................................................

Name (in capital letter)

: .....................................................................

*Identification No./Passport No.

: .....................................................................

Designation (if applicable)

: ………………………………………………...

On behalf (if applicable)

: .....................................................................

(name of *company/business/other body)

P.U. (A) 55 17

Official stamp of company/

business/other body*

(if applicable)

: ........................................................................................

Registration No./

Licence No./

Permit No.* (if applicable)

: ………………………………………………………………

Address:

....................................................................................................................................................................

.....................................................................................................................................................................

Date

: ..............................................

*Delete whichever is inapplicable

Made 28 February 2023

ANWAR BIN IBRAHIM

Minister of Finance

Approved 28 February 2023

TAN SRI IDRUS BIN HARUN

Public Prosecutor of Malaysia