/akn/my/act/pua/2019/371
PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2019
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 371 2019, currently marked in force and first recorded in 2019.
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) (No. 2) 2019.
Seksyen 2
Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018
[P.U. (A) 210/2018] dipinda dalam Jadual A—
(i)
dengan menggantikan butir-butir dalam ruang (3) dengan butir-butir yang berikut:
(3)
Goods Exempted
“All goods transported to a Free Industrial Zone established under the Free Zones Act 1990 or licensed manufacturing warehouse under section 65A of the Customs Act 1967 for further manufacture or to complete its manufacture and subsequently transported back”;
P.U. (A) 371 3
(A)
dalam perenggan (d), dengan menggantikan perkataan
“said manufacturer” dengan perkataan “person in column (2)”;
(B)
dalam perenggan (e), dengan menggantikan noktah di hujung perenggan dengan koma bernoktah; dan
(C)
dengan memasukkan selepas perenggan (e) perenggan yang berikut:
“(f) if the person in column (2) is a person who is not registered under the Sales Tax Act 2018, the sales tax shall be levied and paid on the goods subsequently transported back to such person based on the amount chargeable for the work performed.”; dan
(iii)
dalam ruang (5), dengan menggantikan perkataan “The Manufacturer”
dengan perkataan “The manufacturer in column (2)”; dan
(i)
dengan menggantikan butir-butir dalam ruang (2) dengan butir-butir yang berikut:
(2)
Persons
“Any manufacturer in a free industrial zone established under the
Free Zones Act 1990 or any licensed manufacturing warehouse under section 65A of the Customs Act 1967”;
(ii)
dalam ruang (3), dengan menggantikan perkataan “free zone” dengan perkataan “free industrial zone established”;
P.U. (A) 371 4
(a)
, dengan menggantikan perkataan
“free zone” perkataan “free industrial zone established”;
(b)
, dengan memotong perkataan
“who is not registered under the Sales Tax Act 2018”;
(C)
dengan menggantikan perenggan (d) dengan perenggan berikut:
“(d) that the goods transported out shall without delay be acquired back by the person in column (2) from the person who has further manufactured or completed its manufacture and be transported back to the free industrial zone or licensed manufacturing warehouse;”;
(e)
, dengan menggantikan perkataan
“manufacturer in column (2)” dengan perkataan “person in column (2)”;
(E)
dalam perenggan (e), dengan menggantikan noktah di hujung perenggan dengan koma bernoktah; dan
(F)
dengan memasukkan selepas perenggan (e) perenggan yang berikut:
“(f) that the person in column (2) shall furnish not later than the 10th of each month to the customs a return in such form and manner as the Director General may determine;
(g)
any other conditions as the Director General may deem fit to impose.”; dan
P.U. (A) 371 5
(iv)
dalam ruang (5), dengan menggantikan perkataan “The person approved by the
Director
General”
dengan perkataan
“The manufacturer in column (2)”.
Dibuat 16 Disember 2019
[MOF.TAX(R)700-2/8/1 Jld. 4; PN(PU2)751/V]
LIM GUAN ENG
Menteri Kewangan
P.U. (A) 371 6
SALES TAX ACT 2018
SALES TAX (PERSON EXEMPTED FROM PAYMENT OF TAX)
(AMENDMENT) (NO. 2) ORDER 2019
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) (No. 2) Order 2019.
Seksyen 2
The Sales Tax (Persons Exempted From Payment Of Tax) 2018 [P.U. (A) 210/2018]
is amended in Schedule A—
(3)
Goods Exempted
“All goods transported to a Free Industrial Zone established under the Free Zones Act 1990 or licensed manufacturing warehouse under section 65A of the Customs Act 1967 for further manufacture or to complete its manufacture and subsequently transported back”;
P.U. (A) 371 7
(d)
, by substituting for the words
“said manufacturer” the words “person in column (2)”;
(B)
in paragraph (e), by substituting for the full stop at the end of the paragraph a semicolon; and
(C)
by inserting after paragraph (e) the following paragraph:
“(f)
if the person in column (2) is a person who is not registered under the Sales Tax Act 2018, the sales tax shall be levied and paid on the goods subsequently transported back to such person based on the amount chargeable for the work performed.”; and
(iii)
in column (5), by substituting for the words “The Manufacturer” the words “The manufacturer in column (2)”; and
(2)
Persons
“Any manufacturer in a free industrial zone established under the
Free Zones Act 1990 or any licensed manufacturing warehouse under section 65A of the Customs Act 1967”;
(ii)
in column (3), by substituting for the words “free zone” the words
“free industrial zone established”;
P.U. (A) 371 8
(A)
in paragraph (a), by substituting for the words “free zone” the words “free industrial zone established”;
(B)
in paragraph (b), by deleting the words “who is not registered under the Sales Tax Act 2018”;
(C)
by substituting for paragraph (d) the following paragraph:
“(d) that the goods transported out shall without delay be acquired back by the person in column (2) from the person who has further manufactured or completed its manufacture and be transported back to the free industrial zone or licensed manufacturing warehouse;”;
(D)
in paragraph (e), by substituting for the words “manufacturer in column (2)” the words “person in column (2)”;
(E)
in paragraph (e), by substituting for the full stop at the end of the paragraph a semicolon; and
(F)
by inserting after paragraph (e) the following paragraphs:
“(f) that the person in column (2) shall furnish not later than the 10th of each month to the customs a return in such form and manner as the Director General may determine;
(iv)
in column (5), by substituting for the words “The person approved by the Director General” the words “The manufacturer in column (2)”.
P.U. (A) 371 9
Made 16 December 2019
[MOF.TAX(R)700-2/8/1 Jld. 4; PN(PU2)751/V]
LIM GUAN ENG
Minister of Finance
Common questions
- What is PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019?
- PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 371 2019, currently marked in force and first recorded in 2019.
- Is PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019 still in force?
- Yes — PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019 is currently in force.
- When did PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019 take effect?
- PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019 was first recorded in 2019.
- How many sections does PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019 have?
- PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019?
- The official text of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2019 is published at lom.agc.gov.my.