Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Pengecualian)
(Pindaan) (No. 5) 2012.
/akn/my/act/pua/2012/353
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Quick answer
PERINTAH CUKAI JUALAN (PENGECUALIAN) (PINDAAN) (NO. 5) 2012 is Malaysia P.U. (A), cited as P.U. (A) 353 2012, currently marked in force and first recorded in 2012.
Opening note
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Pengecualian)
(Pindaan) (No. 5) 2012.
Perintah Cukai Jualan (Pengecualian) 2008 [P.U. (A) 91/2008], yang disebut sebagai “Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 2 dengan memotong perkataan “barang-barang yang dinyatakan dalam Jadual A dan”.
Pindaan perenggan 3
Jadual A dan”.
Pindaan perenggan 4
4. Perintah ibu dipinda dengan menggantikan perenggan 4 dengan perenggan yang berikut:
“Penjenisan barang-barang 4.
Penjenisan barang-barang yang dinyatakan dalam Perintah ini hendaklah mematuhi
Rukun-Rukun
Tafsiran dalam
Perintah
Duti
Kastam 2012
[P.U. (A) 275/2012].”.
Pemotongan Jadual A
5. Perintah ibu dipinda dengan memotong Jadual A.
3
Dibuat 29 Oktober 2012
[SULIT KE.HT(96)669/23-25; Perb. 0.9060/18 Jld 28 (SK.2)B; PN(PU2)102/XVII]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
4
SALES TAX ACT 1972
SALES TAX (EXEMPTION) (AMENDMENT) (NO. 5) ORDER 2012
IN exercise of the powers conferred by section 8 of the Sales Tax Act 1972 [Act 64], the Minister makes the following order:
Citation and commencement 1.
(1)
This order may be cited as the Sales Tax (Exemption) (Amendment)
(No. 5) Order 2012.
(2)
This Order comes into operation on 31 October 2012.
Amendment of paragraph 2 2.
The Sales Tax (Exemption) Order 2008 [P.U. (A) 91/2008], which is referred to as the “principal Order” in this Order, is amended in paragraph 2 by deleting the words
“the goods specified in Schedule A and”.
Amendment of paragraph 3
3. Paragraph 3 of the principal Order is amended by deleting the words “column (3)
of Schedule A and”.
Amendment of paragraph 4
4. The principal Order is amended by substituting for paragraph 4 the following paragraph:
“ Classification of goods 4.
The classification of goods specified in this Order shall comply with the
Rules of Interpretation in the Customs Duties Order 2012 [P.U. (A) 275/2012].”.
Deletion of Schedule A
5. The principal Order is amended by deleting Schedule A.
5
Made 29 October 2012
[SULIT KE.HT(96)669/23-25; Perb.0.9060/18 Jld 28 (SK.2)B; PN(PU2)102/XVII]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance