Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Pengenaan
Cukai Jualan berkenaan dengan Kawasan Ditetapkan) (Pindaan) 2024.
/akn/my/act/pua/2024/369
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Quick answer
PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN DITETAPKAN) (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 369 2024, currently marked in force and first recorded in 2024.
Opening note
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Pengenaan
Cukai Jualan berkenaan dengan Kawasan Ditetapkan) (Pindaan) 2024.
Perintah
Cukai
Jualan
(Pengenaan
Cukai
Jualan berkenaan dengan
Kawasan Ditetapkan) 2018 [P.U. (A) 206/2018] dipinda dalam perenggan 2—
dalam subsubperenggan (a), dengan memasukkan selepas perkataan
“kawasan ditetapkan” perkataan “tidak termasuk Pulau 1”;
dalam subsubperenggan (b), dengan memotong perkataan “dan”
di hujung subsubperenggan itu;
dalam subsubperenggan (c), dengan menggantikan noktah di hujung subsubperenggan itu dengan perkataan “; dan”; dan
dengan memasukkan selepas subsubperenggan (c) subsubperenggan yang berikut:
“(d)
semua barang bercukai ke dalam Pulau 1 tidak termasuk wain, spirit, bir atau minuman keras malta, coklat, kosmetik dan minyak wangi.”.
3
Dibuat 20 November 2024
[KE.HF(152)899/04 JLD 2 (46); PN(PU2)751/JLD.9]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
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SALES TAX ACT 2018
SALES TAX (IMPOSITION OF SALES TAX IN RESPECT OF DESIGNATED AREAS)
(AMENDMENT) ORDER 2024
Opening note
This order may be cited as the Sales Tax (Imposition of Sales Tax in respect of Designated Areas) (Amendment) Order 2024.
This Order comes into operation on 1 December 2024.
Amendment of paragraph 2 2.
The Sales Tax (Imposition of Sales Tax in respect of Designated Areas) Order 2018
[P.U. (A) 206/2018] is amended in paragraph 2—
in subsubparagraph (a), by inserting after the words “designated area”
the words “excluding Pulau 1”;
in subsubparagraph (b), by deleting the word “and” at the end of the subsubparagraph;
in subsubparagraph (c), by substituting for the full stop at the end of the subsubparagraph the words “; and”; and
by inserting after subsubparagraph (c) the following subsubparagraph:
“(d)
all taxable goods into Pulau 1 excluding wine, spirits, beer or malt liquor, chocolate, cosmetic and perfume.”.
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Made 20 November 2024
[KE.HF(152)899/04 JLD 2 (46); PN(PU2)751/JLD.9]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II