/akn/my/act/pua/2023/404

PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 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 (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023 is Malaysia P.U. (A), cited as P.U. (A) 404 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh subseksyen 10(2) Akta Cukai Jualan 2018 [Akta 806], dibaca bersama subseksyen 11B(1) Akta, Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Jualan

(Kadar Cukai bagi Barang Bernilai Rendah) 2023.

(2)

Perintah ini mula berkuat kuasa pada 1 Januari 2024.

Kadar cukai jualan

Seksyen 2

Kadar cukai jualan bagi barang bernilai rendah yang hendak dikenakan dan dilevikan hendaklah ditetapkan pada sepuluh peratus.

Seksyen 3

Pembatalan

[P.U. (A) 410/2022] dibatalkan.

Dibuat 22 Disember 2023

[MOF.TAX(S)700-1/2/26 JLD.8; KE.HF(152)899/04 JLD 2(40); PN(PU2)751/JLD.9]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan Kedua

[Akan dibentangkan di hadapan

Dewan

Rakyat menurut subseksyen 10(3)

Akta Cukai Jualan 2018]

P.U. (A) 404 3

SALES TAX ACT 2018

SALES TAX (RATE OF TAX FOR LOW VALUE GOODS) ORDER 2023

Opening note

Preamble

IN exercise of the powers conferred by subsection 10(2) of the Sales Tax Act 2018 [Act 806], read together with subsection 11B(1) of the Act, the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Sales Tax (Rate of Tax for Low Value Goods) Order 2023.

(2)

This Order comes into operation on 1 January 2024.

Rate of sales tax 2.

The rate of sales tax for low value goods to be charged and levied shall be fixed at ten per cent.

Revocation 3.

The Sales Tax (Rate of Tax for Low Value

Goods) Order 2022

[P.U. (A) 410/2022] is revoked.

Made 22 December 2023

[MOF.TAX(S)700-1/2/26 JLD.8; KE.HF(152)899/04 JLD 2(40); PN(PU2)751/JLD.9]

DATUK SERI AMIR HAMZAH AZIZAN

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 10(3) of the

Sales Tax Act 2018]

Common questions

What is PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023?: PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023 is Malaysia P.U. (A), cited as P.U. (A) 404 2023, currently marked in force and first recorded in 2023.
Is PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023 still in force?: Yes — PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023 is currently in force.
When did PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023 take effect?: PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023 was first recorded in 2023.
How many sections does PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023 have?: PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023 contains 3 sections.
Where can I read the official version of PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023?: The official text of PERINTAH CUKAI JUALAN (KADAR CUKAI BAGI BARANG BERNILAI RENDAH) 2023 is published at lom.agc.gov.my.