Section 16B — PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2015

(a)

That the goods are re-exported within three months or such further period as the

Director

General may allow;

and

(b)

that security for the amount of goods and services tax payable on the goods is furnished to the satisfaction of the proper officer of customs.

The importer 16C.

The importer

All goods

(a)

That it is shown to the satisfaction of the Director General that the goods are imported solely for the purpose of propaganda, research or demonstration;

(b)

that an authorization signed by or on behalf of the

Director

General certifying that the goods are intended for propaganda, research or demonstration purposes is produced to the proper officer of customs at the place of import or export;

and

(c)

that in issuing such authorization, the

Director

General

The Importer”.

6

may impose such conditions as he may deem necessary.

(d)

berhubung dengan butiran 22, dalam ruang (4), dengan menggantikan perenggan (a) dengan perenggan yang berikut:

“(a)

That the goods are imported by any person using air courier service through the following international airports:

(i)

Kuala Lumpur International Airport, Selangor;

(ii)

Sultan Abdul Aziz Shah Airport, Selangor;

(iii)

Penang International Airport, Penang;

(iv)

Senai International Airport, Johore;

(v)

Kota Kinabalu International Airport, Sabah; or

(vi)

Kuching International Airport, Sarawak; and”;

(e)

dengan menggantikan butiran 26 dengan butiran yang berikut:

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

“26.

Persons accorded with—

(i)

diplomatic privileges under—

(a)

the

Diplomatic

Privileges

(Vienna

Convention)

Act 1966

[Act 636]; or

All goods excluding petroleum

(a)

That the goods are used for the official use of the embassy, consular office and international organizations; and

(b)

That the goods are purchased from a registered person.

The officer designated by such diplomatic missions, consular office and international organizations.”.

7

(b)

the Consular

Relations

(Vienna

Convention)

Act 1999

[Act 595]; or

(ii)

privileges and immunities under the

International

Organizations

(Privileges and

Immunities)

Act 1992

[Act 485].

(f)

berhubung dengan butiran 28, dalam ruang (4)—

(i)

dalam perenggan (a), dengan memasukkan selepas koma bernoktah perkataan “and”;

(ii)

dalam perenggan (b), dengan menggantikan perkataan “; and”

dengan noktah; dan

(iii)

dengan memotong perenggan (c).

(g)

berhubung dengan butiran 29, dalam ruang (4), dengan menggantikan perenggan (a) dan (b) dengan perenggan yang berikut:

“That the goods are produced in and supplied directly from the

Joint Development Area (JDA) to any person approved by the

Malaysia-Thailand Joint Authority (MTJA) or the contractors with the MTJA.”; dan 8

(h)

dengan memasukkan selepas butiran 29 butiran yang berikut:

(1)

Item

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

“30.

(a)

Malaysia

Thailand Joint

Authority

(MTJA)

(b)

Joint Operating

Company (JOC)

and venturers of the production sharing contract signed with MTJA

Services

(a)

That the services are acquired from a registered person or imported by the MTJA or JOC or venturers with the MTJA; and

(b)

that the services are acquired or imported for use or consumption in the JDA.

The person approved by the

Joint

Customs

Committee (JCC)

and MTJA”.

Dibuat 27 Mac 2015

[SULIT.

KE.

HF(152)860/01–2(16);

Perb.

R0.3865/356/1

JLD.16

(SK.3);

PN(PU2)721/V]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 56(2) Akta Cukai Barang dan Perkhidmatan 2014]

9

GOODS AND SERVICES TAX ACT 2014

GOODS AND SERVICES TAX (RELIEF) (AMENDMENT) ORDER 2015