/akn/my/act/pua/2018/234

PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018

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Type: P.U. (A)
Status: In force
Enacted: 2018
Sections: 333

Quick answer

About this p.u. (a)

PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018 is Malaysia P.U. (A), cited as P.U. (A) 234 2018, currently marked in force and first recorded in 2018.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(a) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Jualan

(Barang yang Dikecualikan daripada Cukai) (Pindaan) (No. 2) 2018.

(2)

Perintah ini mula berkuat kuasa pada 6 September 2018.

Pindaan Jadual A

Seksyen 2

Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) 2018

[P.U. (A) 219/2018] dipinda dalam Jadual A—

(a)

berhubung dengan kepala 03.05, dengan menggantikan subkepala 0305.63.00 00 dan butir-butir yang berhubungan dengannya dengan subkepala dan butir-butir yang berikut:

Heading

(1)

Subheading

(2)

Description

(3)

“0305.61.00 00

- - Herrings (Clupea harengus, Clupea pallasii)

Seksyen 0305

62.00 00

- - Cod (Gadus morhua, Gadus ogac,

Gadus 2icrocephalus)

(1)

Subheading

(2)

Description

(3)

Seksyen 0305

64.00 00

- - Tilapias (Oreochromis spp.), catfish

(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), Carp (Cyprinus spp.,

Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla

Catla,

Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni,

Megalobrama spp.), eels

(Anguilla spp.),

Nile perch

(Lates niloticus) and snakeheads

(Channa spp.)

(b)

dengan menggantikan kepala 03.06 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:

Heading

(1)

Subheading

(2)

Description

(3)

“03.06

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;

crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.

- Frozen:

Seksyen 0306

11.10 00

- - - Smoked

(1)

Subheading

(2)

Description

(3)

Seksyen 0306

- - Crabs:

(1)

Subheading

(2)

Description

(3)

Seksyen 0306

36.11 00

- - - - Giant tiger prawns

(Penaeus monodon)

(1)

Subheading

(2)

Description

(3)

Seksyen 0306

92.31 00

- - - - Smoked

(c)

dengan memasukkan selepas kepala 03.06 dan butir-butir yang berhubungan dengannya butir-butir yang berikut:

Heading

(1)

Subheading

(2)

Description

(3)

“03.07

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;

Heading

(1)

Subheading

(2)

Description

(3)

smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.

- Oysters:

Seksyen 0307

- - Live, fresh or chilled:

(1)

Subheading

(2)

Description

(3)

Seksyen 0307

- - Frozen:

(1)

Subheading

(2)

Description

(3)

Seksyen 0307

79.40 00

- - - Smoked

- Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.):

(d)

dengan menggantikan subkepala “3101.00.99 00” dengan subkepala

“3101.00.99”;

(e)

dengan menggantikan subkepala “4406.92.00 14” dengan subkepala

“4406.92.00 19”;

(f)

dengan menggantikan subkepala “4406.92.00 24” dengan subkepala

“4406.92.00 29”;

(g)

berhubung dengan kepala 44.07, dengan memotong subkepala 4407.99.90 90 dan butir-butir yang berhubungan dengannya;

(h)

berhubung dengan kepala 48.02, dengan memotong subkepala 4802.61.40

dan butir-butir yang berhubungan dengannya;

(i)

berhubung dengan kepala 80.07, dengan memasukkan selepas subkepala 8007.00.40 00 dan butir-butir yang berhubungan dengannya butir-butir yang berikut:

Heading

(1)

Subheading

(2)

Description

(3)

“- Other :

Seksyen 8007

00.91 00

- Cigarette cases or boxes; ashtrays

(Pewter only)

(j)

berhubung dengan kepala 84.13, dengan memotong subkepala 8413.82 dan butir-butir yang berhubungan dengannya;

(k)

berhubung dengan kepala 84.51, dengan memotong subkepala 8451.90 dan butir-butir yang berhubungan dengannya;

(l)

dengan menggantikan perihalan “Electric motors and generators

(excluding generating sets).” dan subkepala 8502.02 dan subkepala 8502.20.10 00 dan butir-butir yang berhubungan dengannya dengan butir-butir yang berikut:

(m)

dengan menggantikan subkepala “9026.10.90 00” dengan subkepala

“9026.10.40 00”.

Dibuat 6 September 2018

[Perb. R.0.3865/356/7 JLD. 2(SK.2); PN(PU2)751]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]

Heading

(1)

Subheading

(2)

Description

(3)

“85.02

Electric generating sets and rotary converter

Seksyen 8502

- Generating sets with spark-ignition internal combustion piston engines:

Opening note

Preamble

IN exercise of the powers conferred by paragraph 35(1)(a) of the Sales Tax Act 2018 [Act 806], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Sales Tax (Goods Exempted from Tax)

(Amendment) (No. 2) Order 2018.

(2)

This Order comes into operation on 6 September 2018.

Amendment of Schedule A

Seksyen 2

The Sales Tax (Goods Exempted from Tax) Order 2018 [P.U. (A) 219/2018]

is amended in Schedule A—

(a)

in relation to heading 03.05, by substituting for subheading 0305.63.00 00 and the particulars relating to it the following subheadings and particulars:

Heading

(1)

Subheading

(2)

Description

(3)

“0305.61.00 00

- - Herrings (Clupea harengus, Clupea pallasii)

Seksyen 0305

62.00 00

- - Cod (Gadus morhua, Gadus ogac,

Gadus macrocephalus)

(1)

Subheading

(2)

Description

(3)

spp.), Nile perch (Lates niloticus)

and snakeheads (Channa spp.)

Seksyen 0305

69.10 00

- - - Marine fish

(b)

by substituting for heading 03.06 and the particulars relating to it the following heading and particulars:

Heading

(1)

Subheading

(2)

Description

(3)

“03.06

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;

crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.

- Frozen:

Seksyen 0306

11.10 00

- - - Smoked

(1)

Subheading

(2)

Description

(3)

Seksyen 0306

17.11 00

- - - - Headless

(1)

Subheading

(2)

Description

(3)

Seksyen 0306

36.21 00

- - - - Giant tiger prawns

(Penaeus monodon)

(1)

Subheading

(2)

Description

(3)

Seksyen 0306

93.21 00

- - - - Smoked

(c)

by inserting after heading 03.06 and the particulars relating to it the following particulars:

Heading

(1)

Subheading

(2)

Description

(3)

“03.07

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;

smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.

Heading

(1)

Subheading

(2)

Description

(3)

- Oysters:

Seksyen 0307

- - Live, fresh or chilled:

(1)

Subheading

(2)

Description

(3)

Seksyen 0307

49.30 00

- - - Smoked

- Octopus (Octopus spp.):

(1)

Subheading

(2)

Description

(3)

Seksyen 0307

- - Live, fresh or chilled abalone (Haliotis spp.):

(d)

by substituting for subheading “3101.00.99 00” subheading “3101.00.99”;

(e)

by substituting for subheading “4406.92.00 14” subheading “4406.92.00 19”;

(f)

by substituting for subheading “4406.92.00 24” subheading “4406.92.00 29”;

(g)

in relation to heading 44.07, by deleting subheading 4407.99.90 90 and the particulars relating to it;

(h)

in relation to heading 48.02, by deleting subheading 4802.61.40 and the particulars relating to it;

(i)

in relation to heading 80.07, by inserting after subheading 8007.00.40 00 and the particulars relating to it the following particulars:

Heading

(1)

Subheading

(2)

Description

(3)

“- Other :

Seksyen 8007

00.91 00

- Cigarette cases or boxes; ashtrays

(Pewter only)

(j)

in relation to heading 84.13, by deleting subheading 8413.82 and the particulars relating to it;

(k)

in relation to subheading 84.51, by deleting subheading 8451.90 and the particulars relating to it;

(l)

by substituting for the description “Electric motors and generators

(excluding generating sets).” and subheading 8502.20 and subheading 8502.20.10 00 and the particulars relating to it the following particulars:

(m)

by substituting for subheading “9026.10.90 00” subheading “9026.10.40 00”.

Heading

(1)

Subheading

(2)

Description

(3)

“85.02

Electric generating sets and rotary converter

Seksyen 8502

- Generating sets with spark-ignition internal combustion piston engines:

Common questions

What is PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018?: PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018 is Malaysia P.U. (A), cited as P.U. (A) 234 2018, currently marked in force and first recorded in 2018.
Is PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018 still in force?: Yes — PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018 is currently in force.
When did PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018 take effect?: PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018 was first recorded in 2018.
How many sections does PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018 have?: PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018 contains 25 sections.
Where can I read the official version of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018?: The official text of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2018 is published at lom.agc.gov.my.