/akn/my/act/pua/2025/323
PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2025
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 323 2025, currently marked in force and first recorded in 2025.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(b) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Orang Yang
Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2025.
Seksyen 2
Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018
[P.U. (A) 210/2018] dipinda dalam Jadual A, dengan memasukkan selepas butiran 16A dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:
(i)
Motor vehicle for the transport of goods under heading 87.04
of the
Customs
Duties Order 2022
[P.U. (A) 114/2022];
and
(ii)
fuel supply, lubricating oil, maintenance supplies and spare parts for the use of the motor vehicle
(i)
That the motor vehicle has a valid
ASEAN goods vehicle cross-border permit issued by the relevant authority of any
ASEAN member country;
(ii)
that the fuel supply is contained within the supply tank of the motor vehicle;
Certificate not required”.
P.U. (A) 323 3
(iii)
that the goods referred to in column (3) may remain in
Malaysia for a period not exceeding five days from the time of arrival at any entry point or within such further period as the
Director
General of Land
Public Transport may allow;
(iv)
that the person approved in column (2) shall comply with any public ruling issued by the
Director General
Dibuat 28 Ogos 2025
[KE.HF(152)860/09 JLD.3(13); PN(PU2)751/JLD.10]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di hadapan Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]
P.U. (A) 323 4
SALES TAX ACT 2018
SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX) (AMENDMENT) ORDER 2025
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 35(1)(b) 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 (Persons Exempted From
Payment Of Tax) (Amendment) Order 2025.
Seksyen 2
The Sales Tax (Persons Exempted From Payment Of Tax) Order 2018
[P.U. (A) 210/2018] is amended in Schedule A, by inserting after item 16A and the particulars relating to it the following item and particulars:
(i)
Motor vehicle for the transport of goods under heading 87.04
of the
Customs
Duties Order 2022
[P.U. (A) 114/2022];
and
(ii)
fuel supply, lubricating oil, maintenance supplies and spare parts for the use of the motor vehicle
(i)
That the motor vehicle has a valid
ASEAN goods vehicle cross-border permit issued by the relevant authority of any
ASEAN member country;
(ii)
that the fuel supply is contained within the supply tank of the motor vehicle;
Certificate not required”.
P.U. (A) 323 5
(iii)
that the goods referred to in column (3) may remain in
Malaysia for a period not exceeding five days from the time of arrival at any entry point or within such further period as the
Director
General of Land
Public Transport may allow;
(iv)
that the person approved in column (2) shall comply with any public ruling issued by the
Director General
Made 28 August 2025
[KE.HF(152)860/09 JLD.3(13); PN(PU2)751/JLD.10]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the Sales Tax Act 2018]
Common questions
- What is PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025?
- PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 323 2025, currently marked in force and first recorded in 2025.
- Is PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025 still in force?
- Yes — PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025 is currently in force.
- When did PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025 take effect?
- PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025 was first recorded in 2025.
- How many sections does PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025 have?
- PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025?
- The official text of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) 2025 is published at lom.agc.gov.my.