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Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025

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Enacted
2025
Sections
2

Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025 is Malaysia P.U. (A), cited as P.U. (A) 399 2025, currently marked in force and first recorded in 2025.

Front matterCover and publication detailsOpen

P.U. (A) 399

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI JUALAN (KADAR CUKAI JUALAN)

(PINDAAN) (NO. 2) 2025

SALES TAX (RATE OF SALES TAX)

(AMENDMENT) (NO. 2) ORDER 2025

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 399 2

; dan

AKTA CUKAI JUALAN 2018

PERINTAH CUKAI JUALAN (KADAR CUKAI JUALAN) (PINDAAN) (NO. 2) 2025

Opening note

Preamble

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

Perintah Cukai Jualan (Kadar Cukai Jualan) 2025 [P.U. (A) 170/2025]

dipinda dalam Jadual Pertama—

(a)

dengan memotong kepala 12.01 dan butir-butir yang berhubungan dengannya;

(b)

dengan memasukkan selepas kepala 12.05

dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

(3)

Perihalan/

Description

“12.06 1206.00.00 00

Sunflower seeds, whether or not broken.

(c)

berhubung dengan kepala 29.32, dalam subkepala 2932.20.10 00, dalam ruang (3), dengan menggantikan butir-butir yang berhubungan dengannya dengan butir-butir yang berikut:

P.U. (A) 399 3

.

Dibuat 31 Oktober 2025

[MOF.TAX(S)700-1/2/26 JLD.9; KE.HF(152)899/04 JLD 3 (35); PN(PU2)751/JLD.10]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di hadapan

Dewan

Rakyat menurut subseksyen 10(3)

Akta Cukai Jualan 2018]

(3)

Perihalan/

Description

“- - Coumarin (1,2-Benzopyrone), methylcoumarins and ethylcoumarins”

P.U. (A) 399 4

; and

SALES TAX ACT 2018

SALES TAX (RATE OF SALES TAX) (AMENDMENT) (NO. 2) ORDER 2025

Opening note

Preamble

  1. IN exercise of the powers conferred by subsection 10(2) 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 (Rate of Sales Tax)

(Amendment) (No. 2) Order 2025.

(2)

This Order comes into operation on 1 November 2025.

Amendment of First Schedule 2.

The Sales Tax (Rate of Sales Tax) Order 2025 [P.U. (A) 170/2025]

is amended in the First Schedule—

(a)

by deleting heading 12.01 and the particulars relating to it;

(b)

by inserting after heading 12.05 and the particulars relating to it the following heading and particulars:

(3)

Perihalan/

Description

“12.06 1206.00.00 00

Sunflower seeds, whether or not broken.

(c)

in relation to heading 29.32, in subheading 2932.20.10 00, in column (3), by substituting for the particulars relating to it the following particulars:

P.U. (A) 399 5

.

Made 31 October 2025

[MOF.TAX(S)700-1/2/26 JLD.9; KE.HF(152)899/04 JLD 3 (35); PN(PU2)751/JLD.10]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the Dewan Rakyat pursuant to subsection 10(3) of the Sales Tax Act 2018]

(3)

Perihalan/

Description

“- - Coumarin (1,2-Benzopyrone), methylcoumarins and ethylcoumarins”

Common questions

What is Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025?
Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025 is Malaysia P.U. (A), cited as P.U. (A) 399 2025, currently marked in force and first recorded in 2025.
Is Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025 still in force?
Yes — Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025 is currently in force.
When did Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025 take effect?
Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025 was first recorded in 2025.
How many sections does Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025 have?
Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025 contains 2 sections.
Where can I read the official version of Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025?
The official text of Perintah Cukai Jualan (Kadar Cukai Jualan) (Pindaan) (No. 2) 2025 is published at lom.agc.gov.my.

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