Malaysia legislation
Section 16E
of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) (NO. 2) 2015
Seksyen 16E
The importer
Goods re-imported under lease, hire or rental contract
(a)
That the goods are approved by the
Director General;
(b)
that the goods are exported and re-imported by the same route;
or
(ii)
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;
(c)
that the goods are re-imported
The importer
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within the lease, hire or rental contract period;
(d)
that the export and re-import are registered by the proper officer of customs at the time of export and re-import;
(e)
that the goods are identified to the satisfaction of the proper officer of customs; and
(f)
that where new goods have been added, the relief granted under 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.
(d)
berhubung dengan butiran 26, dalam ruang (4)—
(i)
dalam perenggan (a), dengan menggantikan perkataan “used”
dengan perkataan “ imported, purchased or acquired”; dan
(ii)
dalam perenggan (b), dengan memasukkan selepas perkataan
“purchased” perkataan “or acquired”; dan
’’;
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(e)
dengan memasukkan selepas butiran 30 butiran yang berikut:
(1)
Item
(2)
Person
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by 31.
Any person approved by the
Director
General
Investment precious metal as specified in subitem 4(1)
of the First
Schedule to the Goods and
Services
Tax
(Exempt
Supply) Order 2014 [P.U. (A)
271/2014]
(a)
That the goods are imported solely for investment purpose and not for manufacturing;
(b)
that the goods are identified to the satisfaction of the proper officer of customs at the time of import;
and
(c)
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—
(a)
dengan menggantikan butiran 1 dengan butiran yang berikut:
(1)
Item
(2)
Person
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by 1.
Any person organizing fund raising event
Goods and services for charitable purposes
(a)
That the person organizing the fund raising event—
(i)
is registered under section 20 of the Act;
Certificate not required
“
’’.
“
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(ii)
is licensed under the
House to
House and
Street
Collections
Act 1947
[Act 200] or approved by the relevant authorities;
and
(iii)
is not in the business of raising fund;
(b)
that the relief granted to the same person is not more than four times in one calendar year;
and
(c)
that the fund raising event and the goods and services to be made in such event, are approved by the
Director General.
(b)
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]
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GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES TAX (RELIEF) (AMENDMENT) (NO. 2) ORDER 2015