/akn/my/act/pua/2023/401

PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 3

Quick answer

About this p.u. (a)

PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 401 2023, currently marked in force and first recorded in 2023.

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) 2023.

(2)

Perintah ini mula berkuat kuasa pada 1 Januari 2024.

Pindaan Jadual A

Seksyen 2

Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) 2022

[P.U. (A) 175/2022] dipinda dalam Jadual A, berhubung dengan kepala 90.25—

(a)

dalam subkepala 9025.19, dalam ruang (3), dengan memotong perkataan

“- - - Electrically operated:”; dan

(b)

dengan memasukkan selepas subkepala 9025.19 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:

Dibuat 22 Disember 2023

[MOF.TAX(S)700-1/2/26 Jld.8; KE.HF(152)899/04 JLD 2 (17); PN(PU2)751/JLD.9]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan Kedua

[Akan dibentangkan di hadapan

Dewan

Rakyat menurut subseksyen 35(2)

Akta Cukai Jualan 2018]

Heading

(1)

Subheading

(2)

Description

(3)

“9025.19.20 00

- - - Not electrically operated” .

P.U. (A) 401 3

SALES TAX ACT 2018

SALES TAX (GOODS EXEMPTED FROM TAX) (AMENDMENT) (NO. 2) ORDER 2023

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 2023.

(2)

This Order comes into operation on 1 January 2024.

Amendment of Schedule A

Seksyen 2

The Sales Tax (Goods Exempted from Tax) Order 2022 [P.U. (A) 175/2022]

is amended in the Schedule A, in relation to heading 90.25—

(a)

in subheading 9025.19, in column (3), by deleting the words

“- - - Electrically operated:”; and

(b)

by inserting after subheading 9025.19 and the particulars relating to it the following subheading and particulars:

Made 22 December 2023