PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2020

Perintah ini bolehlah dinamakan

Perintah

Cukai

Jualan

(Orang yang Dikecualikan daripada Pembayaran Cukai) (Pindaan) (No. 2) 2020.

Perintah ini mula berkuat kuasa pada 6 Oktober 2020.

Pindaan Jadual A

dengan menggantikan butir-butir dalam ruang (3) dengan butir-butir yang berikut:

“All goods locally manufactured or manufactured by any licensed manufacturing warehouse under section 65A of the Customs Act 1967

or by any manufacturer in the Free Industrial Zone established under the Free Zones Act 1990 for export or transport to any

Designated Area or Special Area”; dan

dalam ruang (4), dengan menggantikan subbutiran (a) hingga (e) dengan subbutiran yang berikut:

“(a)

That the goods are purchased or acquired from a registered manufacturer or from any licensed manufacturing warehouse or free industrial zone;

P.U. (A) 293 3

that the goods shall be exported or transported to any

Designated Area or Special Area by the approved person within 6 months or such further period as the Director General may allow from the date of purchase or acquisition;

that the goods shall not be used or carry out any further process after purchased or acquired;

that if the goods are not exported or transported to any

Designated Area or Special Area within six (6) months or such further period as the Director General may allow from the date of purchase or acquisition, the approved person shall be liable to pay the sales tax on such goods; and

any other conditions as the Director General may deem fit to impose.”.

Dibuat 1 Oktober 2020

[MOF.TAX(S)700-1/2/26; PN(PU2)751/VI]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]

P.U. (A) 293 4

SALES TAX ACT 2018

SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX) (AMENDMENT) (NO. 2)

ORDER 2020

by substituting for the particulars in column (3) the following particulars:

“All goods locally manufactured or manufactured by any licensed manufacturing warehouse under section 65A of the Customs Act 1967

or by any manufacturer in the Free Industrial Zone established under the Free Zones Act 1990 for export or transport to any

Designated Area or Special Area”; and

in column (4), by substituting for subitems (a) to (e) the following subitems:

“(a) That the goods are purchased or acquired from a registered manufacturer or from any licensed manufacturing warehouse or free industrial zone;

P.U. (A) 293 5

that the goods shall be exported or transported to any

Designated Area or Special Area by the approved person within 6 months or such further period as the Director General may allow from the date of purchase or acquisition;

that the goods shall not be used or carry out any further process after purchased or acquired;

that if the goods are not exported or transported to any

Designated Area or Special Area within six (6) months or such further period as the Director General may allow from the date of purchase or acquisition, the approved person shall be liable to pay the sales tax on such goods; and

any other conditions as the Director General may deem fit to impose.”.

Made 1 October 2020

[MOF.TAX(S)700-1/2/26; PN(PU2)751/VI]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the

Sales Tax Act 2018]