Malaysia legislation

Section 4

of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2018

Seksyen 4

Perintah ibu dipinda dalam Jadual A—

(a)

berhubung dengan butiran 5, dalam ruang (3) dengan memotong perkataan

“and motor cars”;

(b)

berhubung dengan butiran 19, dalam ruang (4)—

(i)

dengan memotong perkataan “that for the purpose of this exemption

‘force’, ‘civilian component’ and ‘dependant’ shall have the same meaning respectively as in the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the

Government of Malaysia, on external defence and mutual assistance signed at Kuala Lumpur on 12th day of October 1957.”; dan

(ii)

dengan memasukkan selepas perenggan (g) perenggan yang berikut:

“(h) that for the purpose of this exemption ‘force’, ‘civilian component’

and ‘dependant’ shall have the same meaning respectively as in the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of

Malaysia, on external defence and mutual assistance signed at

Kuala Lumpur on 12th day of October 1957.”;

(c)

berhubung dengan butiran 27, dalam ruang (4), dalam perenggan (a), dengan memotong perkataan “that the goods shall be subject to such conditions as the Director General may deem fit to impose.”;

(d)

berhubung dengan butiran 28, dalam ruang (4), dalam perenggan (a), dengan menggantikan perkataan “Malaysia Airline Berhad” dengan perkataan “Malaysia Airlines Berhad”;

(e)

dengan memasukkan selepas butiran 33 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:

(1)

Item

(2)

Persons

(3)

Goods exempted

(4)

Conditions

(5)

Certificate to be signed by

“33A.

Any

Aerospace

Maintenance,

Repair and

Overhaul company endorsed by

Machinery, equipment and specialised tools to be used for

MRO activities

(a)

That the goods are imported, transported from designated area, from a

Licensed

Warehouse under section 65

of the Customs

Act 1967

Licensed

Manufacturing

Warehouse under section 65A of the

Customs

Act 1967, from a free zone under the Free Zones

Act 1990, or purchased from a registered manufacturer;

(b)

that the goods are used directly in the

MRO activities within

Malaysia by the person; and

(c)

that the goods are identified to the satisfaction of the proper officer of customs at the time of importation.

The person authorised by