Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Kadar Cukai)
(Pindaan) 2023.
/akn/my/act/pua/2023/102
PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2023
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 102 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], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Perintah Cukai Jualan (Kadar Cukai) 2022 [P.U. (A) 176/2022] dipinda dalam subperenggan 2(1) dengan menggantikan perenggan (b) dengan perenggan yang berikut:
“(b)
barang yang diimport pada atau dengan mana-mana orang yang memasuki Malaysia atau dalam bagasi orang itu dan barang itu bukan bagi kegunaan perdagangan, tidak termasuk—
(i)
kenderaan bermotor;
(v)
produk tembakau;
(viii)
sediaan yang digunakan untuk merokok melalui rokok elektronik dan peranti pengewapan elektrik, dalam bentuk cecair atau gel, sama ada mengandungi nikotin atau tidak;
(x)
tiub.”.
Dibuat 29 Mac 2023
[SULITKE.HT(152)899/04; KE.HF(152)899/04 JLD.2(20); PN(PU2)751/VI]
ANWAR BIN IBRAHIM
Menteri Kewangan
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 10(3) Akta Cukai Jualan 2018]
P.U. (A) 102 4
SALES TAX ACT 2018
SALES TAX (RATE OF TAX) (AMENDMENT) ORDER 2023
Opening note
Preamble
- 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 Tax) (Amendment)
Order 2023.
(2)
This Order comes into operation on 1 April 2023.
Amendment of paragraph 2 2.
The Sales Tax (Rate of Tax) Order 2022 [P.U. (A) 176/2022] is amended in subparagraph 2(1) by substituting for paragraph (b) the following paragraph:
“(b)
goods imported on or with any person entering Malaysia or in the baggage of such person and the goods are not for commercial use, excluding—
(i)
motor vehicles;
(v)
tobacco products;
(viii)
preparation of a kind used for smoking through electronic cigarettes and electric vaporizing device, in form of liquid or gel, whether or not containing nicotine;
(x)
tube.”.
Made 29 March 2023
[SULITKE.HT(152)899/04; KE.HF(152)899/04 JLD.2(20); PN(PU2)751/VI]
ANWAR BIN IBRAHIM
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) (PINDAAN) 2023?
- PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 102 2023, currently marked in force and first recorded in 2023.
- Is PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023 still in force?
- Yes — PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023 is currently in force.
- When did PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023 take effect?
- PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023 was first recorded in 2023.
- How many sections does PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023 have?
- PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023 contains 2 sections.
- Where can I read the official version of PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023?
- The official text of PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023 is published at lom.agc.gov.my.