How many sections does PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 have?

PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 contains 15 sections.

/akn/my/act/pua/2016/280

PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016

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Type: P.U. (A)
Status: In force
Enacted: 2016
Sections: 15

Quick answer

About this p.u. (a)

PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 is Malaysia P.U. (A), cited as P.U. (A) 280 2016, currently marked in force and first recorded in 2016.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh seksyen 56 Akta Cukai Barang dan Perkhidmatan 2014 [Akta 762], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Cukai Barang dan

Perkhidmatan (Pelepasan)(Pindaan) 2016.

(2)

Perintah ini mula berkuat kuasa pada 1 November 2016.

Pindaan Jadual Pertama

Seksyen 2

Perintah Cukai Barang dan Perkhidmatan (Pelepasan) 2014 [P.U. (A) 273/2014], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam Jadual Pertama—

(a)

berhubung dengan butiran 13, dalam ruang (4), dalam perenggan (d), dengan memotong perkataan “30 days per trip, subject to a maximum period of”; dan

(b)

dengan memasukkan selepas butiran 31 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:

(1)

Item

No.

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

“32.

Any person licensed under section 65D of the

Customs

Act 1967 to operate a duty free shop in a

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are locally manufactured;

(b)

that the goods are purchased from a registered person;

The person approved by the

Director

General

designated area

(c)

that the goods are solely for supply by the person at his duty free shop in the designated area;

(d)

that the goods are removed from any warehouse, area or place licensed under section 20, 24

or 25 of the

Excise

Act 1976; and

(e)

that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.

Seksyen 33

Any person licensed under section 65D of the

Customs

Act 1967 to operate a duty free shop in a designated area

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are purchased and removed from a free commercial zone;

(b)

that the goods are solely for supply by the person at his duty free

The person approved by the

Director

General

shop in the designated area; and

(c)

that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.

Seksyen 34

Any person licensed under section 65D of the

Customs

Act 1967 to operate a duty free shop in a designated area

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are locally manufactured;

(b)

that the goods are acquired from any person licensed under section 65

of the

Customs

Act 1967

to operate a licensed warehouse;

(c)

that the goods are solely for supply by the person at his duty free shop in the designated area; and

(d)

that the goods are produced and identified to the satisfaction of

The person approved by the

Director

General

the proper officer of customs at the designated area.

Seksyen 35

Any person licensed under section 65

of the

Customs

Act 1967 to operate a licensed warehouse in a designated area

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are locally manufactured;

(b)

that the goods are purchased from a registered person;

(c)

that the goods are solely for supply by the person at his licensed warehouse in the designated area;

(d)

that the goods are removed from any warehouse, area or place licensed under section 20, 24

or 25 of the

Excise

Act 1976; and

(e)

that the goods are produced and identified to the satisfaction of the proper officer of

The person approved by the

Director

General

customs at the designated area.

Seksyen 36

Any person licensed under section 65

of the

Customs

Act 1967 to operate a licensed warehouse in a designated area

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are purchased and removed from a free commercial zone;

(b)

that the goods are solely for supply by the person at his licensed warehouse in the designated area; and

(c)

that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.

The person approved by the

Director

General

Seksyen 37

Any person licensed under section 65

of the

Customs

Act 1967 to operate a licensed warehouse in a

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are locally manufactured;

(b)

that the goods are acquired from any person licensed under section

The person approved by the

Director

General

designated area

of the

Customs

Act 1967

to operate a licensed warehouse in

Malaysia other than a designated area;

(c)

that the goods are solely for supply by the person at his licensed warehouse in the designated area; and

(d)

that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.

Seksyen 38

Any person licensed under paragraph 35(1)(a) or 35(1)(b) of the Excise

Act 1976 to operate a public house or to operate a beer house in a

Wine, spirit, beer or malt liquor

(a)

That prior approval must be obtained by the licensee from the proper officer of customs at the designated area;

The person approved by the

Director

General”.

designated area

(b)

that the goods are acquired from a warehouse licensed under section 65 of the Customs

Act 1967 in the designated area;

(c)

that the goods are used directly in the licensed person’s business at the licensed person’s premise;

(d)

that the licensed person shall keep record or account of the goods purchased and that such record or account be made available for inspection by a proper officer of customs at any time; and

(e)

that the licensed person shall pay the duties on any goods that cannot be accounted for

Pindaan Jadual Kedua

Seksyen 3

Perintah ibu dipinda dalam Jadual Kedua, berhubung dengan butiran 3, dengan menggantikan butir-butir dalam ruang (2) dengan butir-butir yang berikut:

“Persons licensed under section 65D of the Customs Act 1967 to operate a duty free shop in Malaysia other than a designated area”.

Dibuat 31 Oktober 2016

[SULIT.KE.HF(152)860/01–2Klt.2(11);Perb.R0.3865/356/1JLD.16(SK.5)A; PN(PU2)721/XII]

DATUK JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

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

Perkhidmatan 2014]

GOODS AND SERVICES TAX ACT 2014

GOODS AND SERVICES TAX (RELIEF) (AMENDMENT) ORDER 2016

Opening note

Preamble

IN exercise of the powers conferred by section 56 of the Goods and Services Tax Act 2014 [Act 762], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Goods and Services Tax (Relief)

(Amendment) Order 2016.

(2)

This Order comes into operation on 1 November 2016.

Amendment of First Schedule 2.

The Goods and Services Tax (Relief) Order 2014 [P.U. (A) 273/2014], which is referred to as the “principal Order” in this Order, is amended in the First Schedule—

(a)

in relation to item 13 in column (4) in paragraph (d), by deleting the words

“30 days per trip, subject to a maximum period of”; and

(b)

by inserting after item 31 and the particulars relating to it the following items and particulars:

(1)

Item

No.

(2)

Persons

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

“32.

Any person licensed under section 65D of the

Customs

Act 1967 to operate a duty free shop in a designated area

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are locally manufactured;

(b)

that the goods are purchased from a registered person;

(c)

that the goods are solely for

The person approved by the

Director

General

supply by the person at his duty free shop in the designated area;

(d)

that the goods are removed from any warehouse, area or place licensed under section 20, 24 or 25 of the Excise Act 1976; and

(e)

that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.

Seksyen 33

Any person licensed under section 65D of the

Customs

Act 1967 to operate a duty free shop in a designated area

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are purchased and removed from a free commercial zone;

(b)

that the goods are solely for supply by the person at his duty free shop in the designated area; and

(c)

that the goods are produced

The person approved by the

Director

General

and identified to the satisfaction of the proper officer of customs at the designated area.

Seksyen 34

Any person licensed under section 65D of the

Customs

Act 1967 to operate a duty free shop in a designated area

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are locally manufactured;

(b)

that the goods are acquired from any person licensed under section 65

of the

Customs

Act 1967

to operate a licensed warehouse;

(c)

that the goods are solely for supply by the person at his duty free shop in the designated area; and

(d)

that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.

The person approved by the

Director

General

Seksyen 35

Any person licensed under section 65

of the

Customs

Act 1967 to operate a licensed warehouse in a designated area

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are locally manufactured;

(b)

that the goods are purchased from a registered person;

(c)

that the goods are solely for supply by the person at his licensed warehouse in the designated area;

(d)

that the goods are removed from any warehouse, area or place licensed under section 20, 24 or 25 of the Excise Act 1976; and

(e)

that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.

The person approved by the

Director

General

Seksyen 36

Any person licensed under section 65

of the

(a)

Wine, spirit, beer or malt liquor

(a)

That the goods are purchased and removed from a free

The person approved by the

Director

General

Customs

Act 1967 to operate a licensed warehouse in a designated area

(b)

Tobacco and tobacco products commercial zone;

(b)

that the goods are solely for supply by the person at his licensed warehouse in the designated area; and

(c)

that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.

Seksyen 37

Any person licensed under section 65

of the

Customs

Act 1967 to operate a licensed warehouse in a designated area

(a)

Wine, spirit, beer or malt liquor

(b)

Tobacco and tobacco products

(a)

That the goods are locally manufactured;

(b)

that the goods are acquired from any person licensed under section 65 of the Customs

Act 1967

to operate a licensed warehouse in

Malaysia other than a designated area;

(c)

that the goods are solely for supply by the

The person approved by the

Director

General

person at his licensed warehouse in the designated area; and

(d)

that the goods are produced and identified to the satisfaction of the proper officer of customs at the designated area.

Seksyen 38

Any person licensed under paragraph 35(1)(a) or 35(1)(b) of the Excise

Act 1976 to operate a public house or to operate a beer house in a designated area

Wine, spirit, beer or malt liquor

(a)

That prior approval must be obtained by the licensee from the proper officer of customs at the designated area;

(b)

that the goods are acquired from a warehouse licensed under section 65

of the

Customs

Act 1967

in the designated area;

(c)

that the goods are used directly in the licensed person’s business at the licensed

The person approved by the

Director

General”.

Amendment of Second Schedule 3.

The principal Order is amended in the Second Schedule, in relation to item 3, by substituting for the particulars in column (2) the following particulars:

“Persons licensed under section 65D of the Customs Act 1967 to operate a duty free shop in Malaysia other than a designated area”.

Made 31 October 2016

[SULIT.KE.HF(152)860/01–2Klt.2(11);Perb.R0.3865/356/1JLD.16(SK.5)A;

PN(PU2)721/XII]

DATUK JOHARI BIN ABDUL GHANI

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 56(2) of the Goods and

Services Tax Act 2014]

person’s premise;

(d)

that the licensed person shall keep record or account of the good purchased and that such record or account be made available for inspection by a proper officer of customs at any time; and

(e)

that the licensed person shall pay the duties on any goods that cannot be accounted for.

Common questions

What is PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016?: PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 is Malaysia P.U. (A), cited as P.U. (A) 280 2016, currently marked in force and first recorded in 2016.
Is PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 still in force?: Yes — PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 is currently in force.
When did PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 take effect?: PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 was first recorded in 2016.
How many sections does PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 have?: PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 contains 15 sections.
Where can I read the official version of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016?: The official text of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) 2016 is published at lom.agc.gov.my.