PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 3) 2023

Perintah ini bolehlah dinamakan

Perintah

Cukai

Jualan

(Orang Yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 3) 2023.

Perintah ini mula berkuat kuasa pada 1 Januari 2024.

Pindaan Jadual B

berhubung dengan butiran 1—

dalam ruang (3), dengan memotong perkataan “(including packing materials)”;

dalam ruang (4)—

dalam subbutiran (a), dengan memasukkan selepas perkataan

“registered manufacturer”

perkataan

“or transported from a licensed warehouse under section 65 of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967 or a free zone established under the Free Zones Act 1990”;

P.U. (A) 411 3

dalam subbutiran (c), dengan menggantikan noktah di hujung subbutiran itu dengan koma bernoktah;

dengan memasukkan selepas subbutiran (c) subbutiran yang berikut:

“(d)

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

dalam ruang

, dengan menggantikan perkataan

“The person approved by the Director General” dengan perkataan

“The manufacturer in column (2)”;

berhubung dengan butiran 2—

dalam ruang

, dengan memotong perkataan

“(including packing materials)”;

dalam ruang (4)—

dalam subbutiran (a), dengan memasukkan selepas perkataan

“registered manufacturer”

perkataan

“or transported from a licensed warehouse under section 65

of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967

or a free zone established under the Free Zones Act 1990”;

dalam subbutiran (c), dengan menggantikan noktah di hujung subbutiran itu dengan koma bernoktah;

P.U. (A) 411 4

dengan memasukkan selepas subbutiran (c) subbutiran yang berikut:

“(d)

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

dalam ruang

, dengan menggantikan perkataan

“The person approved by the Director General” dengan perkataan

“The manufacturer in column (2)”;

berhubung dengan butiran 3, dalam ruang (3), dengan memotong perkataan “(including packing materials)”;

berhubung dengan butiran 4—

dalam ruang

, dengan menggantikan perkataan

“Taxable raw materials and components (including packing materials)” dengan perkataan “Raw materials, components, manufacturing aids, cleanroom equipment and, packing and packaging materials”;

dalam ruang (4)—

dengan menggantikan subbutiran (a) dengan subbutiran yang berikut:

“(a)

That the goods are imported or purchased from a registered manufacturer or transported from a licensed warehouse under section 65 of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967 or

P.U. (A) 411 5

a free zone established under the Free Zones

Act 1990”;

dengan memasukkan selepas subbutiran (a) subbutiran yang berikut:

“(aa) in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

dengan menggantikan subbutiran (b) dengan subbutiran yang berikut:

“(b)

that the goods in column (3) are used solely for the manufacture of exempted goods;”;

dengan memasukkan selepas subbutiran (b) subbutiran yang berikut:

“(ba)

that the produced exempted goods shall be exported within twelve months from the date of import or purchase from a registered manufacturer or transported from a licensed warehouse under section 65

of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967 or a free zone established under the Free Zones Act 1990, or such further period as approved by the Director General;”;

P.U. (A) 411 6

dengan menggantikan subbutiran (c) dengan subbutiran yang berikut:

“(c) that the goods in column (3) and the produced exempted goods thereof shall not be sold or otherwise disposed of in Malaysia except as approved by the Director General and upon payment of the appropriate amount of tax;”;

dengan memotong subbutiran (d);

dalam subbutiran (e), dengan menggantikan perkataan

“raw materials and components” dengan perkataan

“goods in column (3)”;

dengan menggantikan subbutiran (f) dengan subbutiran yang berikut:

“(f)

that if the goods in column (3) are not used and the produced exempted goods thereof are not exported within twelve months from the date of import or purchase from a registered manufacturer or transported from a licensed warehouse under section 65

of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967 or a free zone established under the Free Zones Act 1990, or such further period as approved by the Director General, the manufacturer in column (2) shall be liable to pay the sales tax;”; dan

P.U. (A) 411 7

dengan memasukkan selepas subbutiran (f) subbutiran yang berikut:

“(g)

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

dalam ruang

, dengan menggantikan perkataan

“The person approved by the Director General” dengan perkataan

“The manufacturer in column (2)”.

Pindaan Jadual C

berhubung dengan butiran 1—

dalam ruang (3), dengan menggantikan perkataan “and packaging materials” dengan perkataan “, manufacturing aids, cleanroom equipment and, packing and packaging materials”; dan

dalam ruang (4)—

dengan memasukkan selepas subbutiran (a) subbutiran yang berikut:

“(aa)

in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

dalam subsubsubbutiran (b)(iii)(B), dengan memotong perkataan “by person acting on behalf of a registered manufacturer”;

P.U. (A) 411 8

dengan menggantikan subbutiran (c) dengan subbutiran yang berikut:

“(c)

that the goods shall be used in the manufacturing of finished goods of taxable goods of the person mentioned in column (2)

or both taxable and exempted goods of the person mentioned in column (2);”;

dengan menggantikan subsubbutiran (cb)(iii) dengan subsubbutiran yang berikut:

“(iii)

milk products under headings or subheadings 04.01, 04.02, 0403.20.19 00, 0403.20.99 00,

may export, transport or return the goods to the supplier, and no sales tax shall be levied or charged;

P.U. (A) 411 9

(ce)

subject to subitem (cd), the person mentioned in column (2) may apply in writing to the

Director General and the Director General may approve such application;”;

berhubung dengan butiran 2—

dalam ruang (3), dengan menggantikan perkataan “and packaging materials” dengan perkataan “, manufacturing aids, cleanroom equipment and, packing and packaging materials”; dan

dalam ruang (4)—

dengan memasukkan selepas subbutiran (a) subbutiran yang berikut:

“(aa)

in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

dengan menggantikan subbutiran (b) dengan subbutiran yang berikut:

“(b)

that the goods are—

imported;

purchased from another registered manufacturer; or

transported from—

P.U. (A) 411 10

a licensed warehouse under section 65 of the Customs

Act 1967

or a licensed manufacturing warehouse under section 65A of the

Customs Act 1967;

a petroleum supply base licensed under section 77B of the Customs Act 1967; or a free zone established under the Free Zones Act 1990;”; dan dengan memasukkan selepas subbutiran (c) subbutiran yang berikut:

“(ca)

if the goods in column (3) found damaged, destroyed due to unavoidable accident or does not meet the specified quality, the person mentioned in column

may export, transport or return the goods to the supplier, and no sales tax shall be levied or charged;

(cb)

subject to subitem (ca), the person mentioned in column (2) may apply in writing to the Director General and the Director General may approve such application;”;

P.U. (A) 411 11

berhubung dengan butiran 3—

dalam ruang (3), dengan menggantikan perkataan “and packaging materials” dengan perkataan “, manufacturing aids, cleanroom equipment and, packing and packaging materials”; dan

dalam ruang (4)—

dengan memasukkan selepas subbutiran (b) subbutiran yang berikut:

“(ba)

in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

dalam subsubsubbutiran (c)(iii)(B), dengan memotong perkataan “by person acting on behalf of a registered manufacturer”;

dengan menggantikan subsubbutiran (db)(iii) dengan subsubbutiran yang berikut:

“(iii)

milk products under headings or subheadings 04.01, 04.02, 0403.20.19 00, 0403.20.99 00,

the person mentioned in column (2)

may export, transport or return the goods to the supplier; or

the registered manufacturer may return the goods to the person mentioned in column (2), and no sales tax shall be levied or charged;

(de)

subject to subitem (dd), the person mentioned in column (2) or the registered manufacturer may apply in writing to the Director General and the Director General may approve such application;”; dan

berhubung dengan butiran 4—

dalam ruang (3), dengan menggantikan perkataan “and packaging materials” dengan perkataan “, manufacturing aids, cleanroom equipment and, packing and packaging materials”; dan

P.U. (A) 411 13

dalam ruang (4)—

dengan memasukkan selepas subbutiran (b) subbutiran yang berikut:

“(ba)

in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

dengan menggantikan subbutiran (c) dengan subbutiran yang berikut:

“(c)

that the goods are—

imported;

purchased from another registered manufacturer; or

transported from—

a licensed warehouse under section 65 of the Customs

Act 1967

or a licensed manufacturing warehouse under section 65A of the Customs

Act 1967;

a petroleum supply base licensed under section 77B of the Customs Act 1967; or

P.U. (A) 411 14

a free zone established under the Free Zones Act 1990;”; dan dengan memasukkan selepas subbutiran (e) subbutiran yang berikut:

“(ea)

if the goods in column (3) found damaged, destroyed due to unavoidable accident or does not meet the specified quality upon receiving such goods—

the person mentioned in column (2)

may export, transport or return the goods to the supplier; or

the registered manufacturer may return the goods to the person mentioned in column (2), and no sales tax shall be levied or charged;

(eb)

subject to subitem (ea), the person mentioned in column (2) or the registered manufacturer may apply in writing to the Director General and the Director General may approve such application;”.

Dibuat 29 Disember 2023

[MOF.TAX(S)700-1/2/26 JLD.8; KE.HF(152)899/04 JLD 2 (38); PN(PU2)751/JLD.9]

ANWAR BIN IBRAHIM

Menteri Kewangan

[Akan dibentangkan di hadapan

Dewan

Rakyat menurut subseksyen 35(2)

Akta Cukai Jualan 2018]

P.U. (A) 411 15

SALES TAX ACT 2018

SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX)

(AMENDMENT) (NO. 3) ORDER 2023

This order may be cited as the Sales Tax (Persons Exempted From

Payment Of Tax) (Amendment) (No. 3) Order 2023.

This Order comes into operation on 1 January 2024.

Amendment of Schedule B

in relation to item 1—

in column (3), by deleting the words “(including packing materials)”;

in column (4)—

in subitem (a), by inserting after the words “registered manufacturer” the words “or transported from a licensed warehouse under section 65 of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967 or a free zone established under the Free Zones Act 1990”;

P.U. (A) 411 16

in subitem (c), by substituting for the full stop at the end of the subitem a semicolon;

by inserting after subitem (c) the following subitem:

“(d)

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

in column

, by substituting for the words

“The person approved by the Director General” the words

“The manufacturer in column (2)”;

in relation to item 2—

in column (3), by deleting the words “(including packing materials)”;

in column (4)—

in subitem (a), by inserting after the words “registered manufacturer” the words “or transported from a licensed warehouse under section 65 of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967 or a free zone established under the Free Zones Act 1990”;

in subitem (c), by substituting for the full stop at the end of the subitem a semicolon;

by inserting after subitem (c) the following subitem:

“(d)

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

P.U. (A) 411 17

in column

, by substituting for the words

“The person approved by the Director General” the words

“The manufacturer in column (2)”;

in relation to item 3, in column (3), by deleting the words

“(including packing materials)”;

in relation to item 4—

in column (3), by substituting for the words “Taxable raw materials and components (including packing materials)” the words

“Raw materials, components, manufacturing aids, cleanroom equipment and, packing and packaging materials”;

in column (4)—

by substituting for subitem (a) the following subitem:

“(a)

That the goods are imported or purchased from a registered manufacturer or transported from a licensed warehouse under section 65 of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967 or a free zone established under the Free Zones

Act 1990”;

by inserting after subitem (a) the following subitem:

“(aa)

in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

P.U. (A) 411 18

by substituting for subitem (b) the following subitem:

“(b)

that the goods in column (3) are used solely for the manufacture of exempted goods;”;

by inserting after subitem (b) the following subitem:

“(ba)

that the produced exempted goods shall be exported within twelve months from the date of import or purchase from a registered manufacturer or transported from a licensed warehouse under section 65

of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967 or a free zone established under the Free Zones Act 1990, or such further period as approved by the Director General;”;

by substituting for subitem (c) the following subitem:

“(c)

that the goods in column (3) and the produced exempted goods thereof shall not be sold or otherwise disposed of in Malaysia except as approved by the Director General and upon payment of the appropriate amount of tax;”;

by deleting subitem (d);

in subitem

, by substituting for the words

“raw materials and components”

the words

“goods in column (3)”;

P.U. (A) 411 19

by substituting for subitem (f) the following subitem:

“(f)

that if the goods in column (3) are not used and the produced exempted goods thereof are not exported within twelve months from the date of import or purchase from a registered manufacturer or transported from a licensed warehouse under section 65

of the Customs Act 1967, a licensed manufacturing warehouse under section 65A of the Customs Act 1967 or a free zone established under the Free Zones Act 1990, or such further period as approved by the Director General, the manufacturer in column (2) shall be liable to pay the sales tax;”; and

by inserting after subitem (f) the following subitem:

“(g)

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

in column

, by substituting for the words

“The person approved by the Director General” the words

“The manufacturer in column (2)”.

Amendment of Schedule C

in relation to item 1—

P.U. (A) 411 20

in column (3), by substituting for the words “and packaging materials” the words “, manufacturing aids, cleanroom equipment and, packing and packaging materials”; and

in column (4)—

by inserting after subitem (a) the following subitem:

“(aa)

in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

in subsubsubitem (b)(iii)(B), by deleting the words

“by person acting on behalf of a registered manufacturer”;

by substituting for subitem (c) the following subitem:

“(c)

that the goods shall be used in the manufacturing of finished goods of taxable goods of the person mentioned in column (2)

or both taxable and exempted goods of the person mentioned in column (2);”;

by substituting for subsubitem (cb)(iii) the following subsubitem:

“(iii)

milk products under headings or subheadings 04.01, 04.02, 0403.20.19 00, 0403.20.99 00,

may export, transport or return the goods to the supplier, and no sales tax shall be levied or charged;

(ce) subject to subitem (cd), the person mentioned in column (2) may apply in writing to the Director General and the Director General may approve such application;”;

in relation to item 2—

in column (3), by substituting for the words “and packaging materials” the words “, manufacturing aids, cleanroom equipment and, packing and packaging materials”; and

in column (4)—

by inserting after subitem (a) the following subitem:

“(aa)

in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

by substituting for subitem (b) the following subitem:

“(b)

that the goods are—

P.U. (A) 411 22

imported;

purchased from another registered manufacturer; or

transported from—

a licensed warehouse under section 65 of the Customs

Act 1967

or a licensed manufacturing warehouse under section 65A of the

Customs Act 1967;

a petroleum supply base licensed under section 77B of the Customs Act 1967; or a free zone established under the Free Zones Act 1990;”; and by inserting after subitem (c) the following subitems:

“(ca) if the goods in column (3) found damaged, destroyed due to unavoidable accident or does not meet the specified quality, the person mentioned in column

may export, transport or return the goods to the supplier, and no sales tax shall be levied or charged;

P.U. (A) 411 23

(cb) subject to subitem (ca), the person mentioned in column (2) may apply in writing to the Director General and the Director General may approve such application;”;

in relation to item 3—

in column (3), by substituting for the words “and packaging materials” the words “, manufacturing aids, cleanroom equipment and, packing and packaging materials”; and

in column (4)—

by inserting after subitem (b) the following subitem:

“(ba)

in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

in subsubsubitem (c)(iii)(B), by deleting the words

“by person acting on behalf of a registered manufacturer”;

by substituting for subsubitem (db)(iii) the following subsubitem:

“(iii)

milk products under headings or subheadings 04.01, 04.02, 0403.20.19 00, 0403.20.99 00,

the person mentioned in column (2)

may export, transport or return the goods to the supplier; or

the registered manufacturer may return the goods to the person mentioned in column (2), and no sales tax shall be levied or charged;

(de) subject to subitem (dd), the person mentioned in column (2) or the registered manufacturer may apply in writing to the Director General and the Director General may approve such application;”; and

in relation to item 4—

in column (3), by substituting for the words “and packaging materials” the words “, manufacturing aids, cleanroom equipment and, packing and packaging materials”; and

P.U. (A) 411 25

in column (4)—

by inserting after subitem (b) the following subitem:

“(ba)

in the case of manufacturing aids and cleanroom equipment, the goods as may be specified by the Director General;”;

by substituting for subitem (c) the following subitem:

“(c)

that the goods are—

imported;

purchased from another registered manufacturer; or

transported from—

a licensed warehouse under section 65 of the Customs

Act 1967

or a licensed manufacturing warehouse under section 65A of the Customs

Act 1967;

a petroleum supply base licensed under section 77B of the Customs Act 1967; or a free zone established under the Free Zones Act 1990;”; and

P.U. (A) 411 26

by inserting after subitem (e) the following subitems:

“(ea)

if the goods in column (3) found damaged, destroyed due to unavoidable accident or does not meet the specified quality upon receiving such goods—

the person mentioned in column (2)

may export, transport or return the goods to the supplier; or

the registered manufacturer may return the goods to the person mentioned in column (2), and no sales tax shall be levied or charged;

(eb) subject to subitem (ea), the person mentioned in column (2) or the registered manufacturer may apply in writing to the Director General and the Director General may approve such application;”.

Made 29 December 2023

[MOF.TAX(S)700-1/2/26 JLD.8; KE.HF(152)899/04 JLD 2 (38); PN(PU2)751/JLD.9]

ANWAR BIN IBRAHIM

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the Sales Tax Act 2018]