PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) (NO. 2) 2015

berhubung dengan perenggan (c) dalam ruang (2)—

dengan memotong perkataan “and Universities and

University Colleges Act 1971” dalam ruang itu; dan dengan menggantikan perenggan dalam ruang (5) dengan perenggan yang berikut:

“The Director General of Higher Education, Department of Higher Education, or such other officer authorized by him”;

dengan memasukkan selepas perenggan (c) dalam ruang (2) dan butir-butir yang berhubungan dengannya dalam ruang (3), (4)

dan (5) perenggan yang berikut:

4

Skills training providers which conduct skills training programme accredited under the

National

Skills

Develop-ment

Act 2006

[Act 562]

Multimedia equipment directly used as a teaching aid

Equipment for science and linguistic laboratory

Tools and equipment for technical or vocational studies

Chemical, solution and gas for the use in science laboratory

That the goods acquired are directly used for the purpose to provide skills training program-me accredited under the

National

Skills

Develop-ment

Act 2006; and

that it is proved to the satisfac-tion of the

Director

General that the goods are imported or purchased from a registered person, or purchased under the ware-housing

The

Director

General of

Skills

Develop-ment or such other officer authorized by him

“

5

berhubung dengan butiran 16A, dalam ruang (4)—

dengan menggantikan perenggan (b) dengan perenggan yang berikut:

“(b)

such goods are re-imported within twelve months from the date of export;” dan

dengan memasukkan selepas butiran 16C butiran yang berikut:

The importer scheme, for the use of the skills training program-me.

’’;

“

6

promotion, research or exhibition

that the goods are re-imported within twelve months from the date of export;

that the export and re-import are registered by the proper officer of customs at the time of export and re-import;

that the goods are identified to the satisfaction of the proper officer of customs; and

that where new goods have been added, the relief granted under

7

this item shall operate only in respect of the original goods re-imported and shall be subject to, the importer certifying the details and values of the goods added, and payment of the appropriate tax on the new goods that have been added.

if the goods are re-imported by any other route, export documents endorsed by the export station are produced to the proper officer of customs at the place of re-import within the lease, hire or rental contract period;

dalam perenggan (b), dengan memasukkan selepas perkataan

“purchased” perkataan “or acquired”; dan

’’;

9

That the goods are imported solely for investment purpose and not for manufacturing;

that the goods are identified to the satisfaction of the proper officer of customs at the time of import;

and

that the security as determined by the proper officer of customs is furnished.

Director

General

Pindaan Jadual Kedua 4.

Perintah ibu dipinda dalam Jadual Kedua—

dengan menggantikan butiran 1 dengan butiran yang berikut:

That the person organizing the fund raising event—

is registered under section 20 of the Act;

Certificate not required

“

’’.

“

10

that the relief granted to the same person is not more than four times in one calendar year;

and

that the fund raising event and the goods and services to be made in such event, are approved by the

Director General.

dalam butiran 3, dengan menggantikan perenggan dalam ruang (5)

dengan perenggan yang berikut:

“Certificate not required”.

’’; dan 11

Dibuat 11 Disember 2015

[SULIT. KE.HF(152)860/01–2(67); Perb.R0.3865/356/1JLD.16(SK.5); PN(PU2)721/VI]

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]

12

GOODS AND SERVICES TAX ACT 2014

GOODS AND SERVICES TAX (RELIEF) (AMENDMENT) (NO. 2) ORDER 2015

if the goods are re-imported by any other route, that export documents endorsed by the export station are produced to the proper officer of customs at the place of re-import certifying that the goods were exported solely for the purpose of promotion,

The importer

“

16

research or exhibition;

if the goods are re-imported by any other route, export documents endorsed by the export station are produced to the proper officer of customs at the place of re-import within the lease, hire or rental contract period;

in paragraph (b), by inserting after the word “purchased” the words “or acquired”; and

That the goods are imported solely for investment purpose and not for manufacturing;

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

Director

General

’’;

“

19

271/2014]

customs at the time of import;

and

that the security as determined by the proper officer of customs is furnished.

Amendment of Second Schedule 4.

The principal Order is amended in the Second Schedule—

by substituting for item 1 the following item:

That the person organizing the fund raising event—

is registered under section 20 of the Act;

that the relief granted to the same person is not more than four times in one calendar year;

and

that the fund raising event and the goods and services to be made in such event, are approved by the

Director General.

in item 3, by substituting for the paragraph in column (5) the following paragraph:

“Certificate not required”.

Made 11 December 2015

[SULIT. KE.HF(152)860/01–2(67); Perb.R0.3865/356/1JLD.16(SK.5); PN(PU2)721/VI]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

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

Services Tax Act 2014]

’’; and