Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Penentuan Barang
Bernilai Rendah) 2022.
(2)
Perintah ini mula berkuat kuasa pada 1 Januari 2023.
Penentuan barang bernilai rendah
/akn/my/act/pua/2022/411
PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2022
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022 is Malaysia P.U. (A), cited as P.U. (A) 411 2022, currently marked in force and first recorded in 2022.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 8(2) dibaca bersama subseksyen 11B(1) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Barang bernilai rendah bagi maksud mengenakan cukai jualan hendaklah semua barang yang dijual pada harga yang tidak melebihi lima ratus ringgit dan dibawa masuk ke dalam Malaysia melalui darat, laut atau udara.
Dibuat 29 Disember 2022
[MOF.TAX(S)700-1/2/26 JLD.7; KE.HF(152)899/04 JLD 2 (12); PN(PU2)751/JLD. 7]
ANWAR BIN IBRAHIM
Menteri Kewangan
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 8(3) dibaca bersama subseksyen 11B(1) Akta Cukai Jualan 2018]
P.U. (A) 411 3
SALES TAX ACT 2018
SALES TAX (DETERMINATION OF LOW VALUE GOODS) ORDER 2022
Opening note
Preamble
- IN exercise of the powers conferred by subsection 8(2) read together with subsection 11B(1) 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 (Determination of Low Value
Goods) Order 2022.
(2)
This Order comes into operation on 1 January 2023.
Determination of low value goods 2.
Low value goods for the purpose of charging sales tax shall be all goods which are sold at a price not exceeding five hundred ringgit and are brought into Malaysia by land, sea or air.
Made 29 December 2022
[MOF.TAX(S)700-1/2/26 JLD.7; KE.HF(152)899/04 JLD 2 (12); PN(PU2)751/JLD. 7]
ANWAR BIN IBRAHIM
Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 8(3) read together with subsection 11B(1) of the Sales Tax Act 2018]
Common questions
- What is PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022?
- PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022 is Malaysia P.U. (A), cited as P.U. (A) 411 2022, currently marked in force and first recorded in 2022.
- Is PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022 still in force?
- Yes — PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022 is currently in force.
- When did PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022 take effect?
- PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022 was first recorded in 2022.
- How many sections does PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022 have?
- PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022 contains 2 sections.
- Where can I read the official version of PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022?
- The official text of PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2022 is published at lom.agc.gov.my.