/akn/my/act/pua/2021/281

PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021

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Type: P.U. (A)
Status: In force
Enacted: 2021
Sections: 3

Quick answer

About this p.u. (a)

PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021 is Malaysia P.U. (A), cited as P.U. (A) 281 2021, currently marked in force and first recorded in 2021.

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

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Orang Yang

Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2021.

(2)

Perintah ini mula berkuat kuasa pada 1 Julai 2021.

Pindaan Jadual A

Seksyen 2

Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran

Cukai) 2018 [P.U. (A) 210/2018] dipinda dalam Jadual A—

(a)

berhubung dengan butiran 16—

(i)

dalam ruang (2), dengan memasukkan selepas perkataan

“(other than designated area)” perkataan “through all mode excluding air mode”;

(ii)

dalam ruang (3)—

dengan memotong subbutiran (b);

dengan menggantikan subbutiran (g) dengan subbutiran yang berikut:

“(g)

all goods other than specified in this column to a total value not exceeding RM500.00 excluding—

P.U. (A) 281 3

(i)

tyres and tubes;

(ii)

cigarettes;

(iii)

tobacco products;

(iv)

smoking pipes (including pipe bowls);

(v)

electronic cigarettes and similar personal electric vaporising devices;

(vi)

preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, not containing nicotine.”; dan

(iii)

dalam ruang (4), dengan menggantikan subbutiran (a), (b) dan (c)

dengan subbutiran yang berikut:

“(a)

That the goods are imported or purchased from any duty free shops licensed under section 65D of the Customs Act 1967

at any entry point;

(b)

that the goods are imported or transported on or with the person or in his baggage;

(c)

that the person satisfies the proper officer of customs that he is either—

(i)

not normally resident in Malaysia and intends to visit

Malaysia for a period of not less than 72 hours; or

P.U. (A) 281 4

(ii)

normally resident in Malaysia and is returning after an absence from Malaysia of not less than 72 hours;”;

(b)

dengan memasukkan selepas butiran 16 dan butir-butir yang berhubung dengannya butiran dan butir-butir yang berikut:

(1)

Item

No.

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

“16A.

Any person entering

Malaysia

(other than designated area)

through air mode

(a)

Wine, spirits, beer or malt liquor not exceeding 1 litre in all;

(b)

new apparels not exceeding 3 pieces;

(c)

new footwear not exceeding one pair;

(d)

food preparations to a total value not exceeding

RM150.00;

(e)

new portable electrically or battery-operated appliances for personal care and hygiene not exceeding 1 unit each;

(f)

all goods other than specified in this column to a total value not exceeding

(a)

That the person entering

Malaysia through the following international airports—

(i)

Kuala Lumpur

International

Airport,

Sepang;

(ii)

Kuala Lumpur

International

Airport 2,

Sepang;

(iii)

Penang

International

Airport,

Penang;

(iv)

Langkawi

International

Airport,

Kedah;

(v)

Senai

International

Airport,

Johor;

(vi)

Kota Kinabalu

International

Certificate not required”; dan

P.U. (A) 281 5

RM1,000.00

excluding—

(i)

tyres and tubes;

(ii)

cigarettes;

(iii)

tobacco products;

(iv)

smoking pipes

(including pipe bowls);

(v)

electronic cigarettes and similar personal electric vaporising devices;

(vi)

preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, not containing nicotine.

Airport,

Sabah; or

(vii)

Kuching

International

Airport,

Sarawak;

(b)

that the goods are imported or purchased from any duty free shops licensed under section 65D of the

Customs Act 1967

at international airports listed under subitem (a)

in this column including

Sultan

Abdul Aziz Shah

Airport and

Malacca

International

Airport;

(c)

that the goods are imported or transported on or with the person or in his baggage;

(d)

that the person satisfied the proper officer of customs that he is either—

(i)

not normally resident in

Malaysia and intends to visit

Malaysia for a period of not less than 48

hours; or

(ii)

normally resident in

Malaysia and is

P.U. (A) 281 6

(c)

berhubung dengan butiran 17—

(i)

dalam ruang (3)—

dengan memotong subbutiran (b); dan dengan menggantikan subbutiran (g) dengan subbutiran yang berikut:

“(g)

all goods other than specified in this column to a total value not exceeding RM1,000.00 excluding—

(i)

tyres and tubes;

(ii)

cigarettes;

(iii)

tobacco products;

(iv)

smoking pipes (including pipe bowls);

returning after an absence from Malaysia of not less than 48 hours;

(e)

that if the person imported or purchased in excess of the quantity or value of goods exempted, he shall be liable to pay sales tax on the excess only based on the prevailing rate imposed.

P.U. (A) 281 7

(v)

electronic cigarette and similar personel vaporising devices;

(vi)

preparation of a kind used for smoking through electronic cigarettes and electric vaporising device, in forms of liquid or gel, not containing nicotine.”; dan

(ii)

dalam ruang (4)—

dalam subbutiran (b), dengan memasukkan selepas perkataan “Labuan” di mana-mana jua terdapat perkataan

“or Pangkor”; dan dalam subbutiran (c), dengan menggantikan perkataan

“Langkawi, Tioman or Pangkor” di mana-mana jua terdapat dengan perkataan “Langkawi or Tioman”.

Dibuat 25 Jun 2021

[MOF. TAX(S)700-1/2/26 JLD.4; KE.HF(152)899/04 JLD 2(3); PN(PU2)751/VI]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

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

P.U. (A) 281 8

SALES TAX ACT 2018

SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX)

(AMENDMENT) (NO. 2) ORDER 2021

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 2021.

(2)

This Order comes into operation on 1 July 2021.

Amendment of Schedule A

Seksyen 2

The Sales Tax (Persons Exempted From Payment Of Tax) Order 2018

[P.U. (A) 210/2018] is amended in the Schedule A—

(a)

in relation to item 16—

(i)

in column (2), by inserting after the words “(other than designated area)” the words “through all mode excluding air mode”;

(ii)

in column (3)—

by deleting subitem (b);

by substituting for subitem (g) the following subitem:

“(g) all goods other than specified in this column to a total value not exceeding RM500.00 excluding—

(i)

tyres and tubes;

P.U. (A) 281 9

(ii)

cigarettes;

(iii)

tobacco products;

(iv)

smoking pipes (including pipe bowls);

(v)

electronic cigarettes and similar personal electric vaporising devices;

(vi)

preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, not containing nicotine.”; and

(iii)

in column (4), by substituting for subitems (a), (b) and (c)

the following subitems:

“(a)

That the goods are imported or purchased from any duty free shops licensed under section 65D of the Customs Act 1967

at any entry point;

(b)

that the goods are imported or transported on or with the person or in his baggage;

(c)

that the person satisfies the proper officer of customs that he is either—

(i)

not normally resident in Malaysia and intends to visit

Malaysia for a period of not less than 72 hours; or

(ii)

normally resident in Malaysia and is returning after an absence from Malaysia of not less than 72 hours;”;

P.U. (A) 281 10

(b)

by inserting after item 16 and the particulars relating to it the following item and particulars:

(1)

Item

No.

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

“16A.

Any person entering

Malaysia

(other than designated area)

through air mode

(a)

Wine, spirits, beer or malt liquor not exceeding 1 litre in all;

(b)

new apparels not exceeding 3 pieces;

(c)

new footwear not exceeding one pair;

(d)

food preparations to a total value not exceeding

RM150.00;

(e)

new portable electrically or battery-operated appliances for personal care and hygiene not exceeding 1 unit each;

(f)

all goods other than specified in this column to a total value not exceeding

RM1,000.00

excluding—

(a)

That the person entering Malaysia through the following international airports—

(i)

Kuala

Lumpur

International

Airport,

Sepang;

(ii)

Kuala

Lumpur

International

Airport 2,

Sepang;

(iii)

Penang

International

Airport,

Penang;

(iv)

Langkawi

International

Airport,

Kedah;

(v)

Senai

International

Airport,

Johor;

(vi)

Kota

Kinabalu

International

Airport,

Sabah; or

Certificate not required”;

and

P.U. (A) 281 11

(i)

tyres and tubes;

(ii)

cigarettes;

(iii)

tabacco products;

(iv)

smoking pipes

(including pipe bowls);

(v)

electronic cigarettes and similar personal electric vaporising devices;

(vi)

preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, not containing nicotine.

(vii)

Kuching

International

Airport,

Sarawak;

(b)

that the goods are imported or purchased from any duty free shops licensed under section 65D of the

Customs Act 1967

at international airports listed under subitem (a)

in this column including

Sultan

Abdul

Aziz

Shah

Airport and Malacca

International

Airport;

(c)

that the goods are imported or transported on or with the person or in his baggage;

(d)

that the person satisfied the proper officer of customs that he is either—

(i)

not normally resident in

Malaysia and intends to visit

Malaysia for a period of not less than 48

hours; or

(ii)

normally resident in

Malaysia and is returning after an absence from Malaysia

P.U. (A) 281 12

(c)

in relation to item 17—

(i)

in column (3)—

by deleting subitem (b); and by substituting for subitem (g) the following subitem:

“(g)

all goods other than specified in this column to a total value not exceeding RM1,000.00 excluding—

(i)

tyres and tubes;

(ii)

cigarettes;

(iii)

tobacco products;

(iv)

smoking pipes (including pipe bowls);

(v)

electronic cigarettes and similar personal electric vaporising devices;

of not less than 48 hours;

(e)

that if the person imported or purchased in excess of the quantity or value of goods exempted, he shall be liable to pay sales tax on the excess only based on the prevailing rate imposed.

P.U. (A) 281 13

(vi)

preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, not containing nicotine.”; and

(ii)

in column (4)—

in subitem (b), by inserting after the word “Labuan”

wherever appearing the words “or Pangkor”; and in subitem (c), by substituting for the words “Langkawi,

Tioman or Pangkor” wherever appearing the words

“Langkawi or Tioman”.

Made 25 June 2021

[MOF. TAX(S)700-1/2/26 JLD.4; KE.HF(152)899/04 JLD 2(3); PN(PU2)751/VI]

TENGKU DATUK SERI UTAMA 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]

Common questions

What is PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021?: PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021 is Malaysia P.U. (A), cited as P.U. (A) 281 2021, currently marked in force and first recorded in 2021.
Is PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021 still in force?: Yes — PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021 is currently in force.
When did PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021 take effect?: PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021 was first recorded in 2021.
How many sections does PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021 have?: PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021 contains 3 sections.
Where can I read the official version of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021?: The official text of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2021 is published at lom.agc.gov.my.