Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Pengenaan Cukai
Jualan berkenaan dengan Kawasan Khas) (Pindaan) 2018.
/akn/my/act/pua/2018/401
PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 401 2018, currently marked in force and first recorded in 2018.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh seksyen 57 Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Perintah Cukai Jualan (Pengenaan Cukai berkenaan dengan Kawasan Khas) 2018
[P.U. (A) 207/2018] yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam subsubperenggan 2(1)(a) dengan menggantikan perkataan “zon bebas di bawah seksyen 2 Akta Zon Bebas 1990 [Akta 438]” dengan perkataan “zon bebas, gudang berlesen, atau gudang pengilangan berlesen”.
Seksyen 3
Pindaan Jadual A
Jadual
Jadual A Perintah ibu dipinda —
(a)
dengan memotong butiran 10; dan
(b)
dengan menggantikan butiran 11 dengan butiran yang berikut:
“11. Semua barang yang tidak digunakan secara langsung —
(a)
dalam aktiviti yang diluluskan di bawah Jadual Pertama dan Kedua
Akta Zon Bebas 1990 [Akta 438];
3
(b)
bagi tujuan menggudang barang di bawah seksyen 65
Akta Kastam 1967 [Akta 235]; atau
(c)
dalam pengilangan barang di gudang pengilangan berlesen di bawah seksyen 65A Akta Kastam 1967.”.
Dibuat 31 Disember 2018
[Perb. R.0.3865/356/8 JLD. 2; PN(PU2)751/III]
DATO' SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan
4
SALES TAX ACT 2018
SALES TAX (IMPOSITION OF SALES TAX IN RESPECT OF SPECIAL AREAS)
(AMENDMENT) ORDER 2018
IN exercise of the powers conferred by section 57
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 (Imposition of Sales Tax in respect of Special Areas) (Amendment) Order 2018.
(2)
This Order comes into operation on 1 January 2019.
Amendment of paragraph 2 2.
The Sales Tax (Imposition of Sales Tax in respect of Special Areas) Order 2018
[P.U. (A) 207/2018] which is referred to as the “principal Order” in this Order, is amended in subsubparagraph 2(1)(a) by substituting for the words “free zone under section 2 of the Free Zones Act 1990 [Act 438]” the words “free zone, licensed warehouse, or licensed manufacturing warehouse”.
Amendment of Schedule A
3.
Jadual
Schedule A of the Principal order is amended —
(a)
by deleting item 10; and
(b)
by substituting for item 11 the following item:
“11. All goods which are not used directly—
(a)
in the activities approved under the First and Second Schedules of the Free Zones Act 1990 [Act 438];
5
(b)
for the purpose of warehousing goods under section 65 of the
Customs Act 1967 [Act 235]; or
(c)
in the manufacturing of goods in a licensed manufacturing warehouse under section 65A Customs Act 1967.”.
Made 31 December 2018
[Perb. R.0.3865/356/8 JLD. 2; PN(PU2)751/III]
DATO' SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Deputy Prime Minister exercising the functions of the Minister of Finance
Common questions
- What is PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018?
- PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 401 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018 still in force?
- Yes — PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018 is currently in force.
- When did PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018 take effect?
- PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018 was first recorded in 2018.
- How many sections does PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018 have?
- PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018?
- The official text of PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN KAWASAN KHAS) (PINDAAN) 2018 is published at lom.agc.gov.my.