Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Pengenaan
Cukai Jualan berkenaan dengan Kawasan Khas) (Pindaan) 2023.
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Perintah Cukai Jualan (Pengenaan Cukai Jualan Berkenaan Dengan Kawasan Khas) (Pindaan) 2023 is Malaysia P.U. (A), cited as P.U. (A) 100 2023, currently marked in force and first recorded in 2023.
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI JUALAN
(PENGENAAN CUKAI JUALAN BERKENAAN DENGAN
KAWASAN KHAS) (PINDAAN) 2023
SALES TAX
(IMPOSITION OF SALES TAX IN RESPECT OF
SPECIAL AREAS) (AMENDMENT) ORDER 2023
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA CUKAI JUALAN 2018
PERINTAH CUKAI JUALAN (PENGENAAN CUKAI JUALAN BERKENAAN DENGAN
KAWASAN KHAS) (PINDAAN) 2023
Opening note
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Pengenaan
Cukai Jualan berkenaan dengan Kawasan Khas) (Pindaan) 2023.
Perintah Cukai Jualan (Pengenaan Cukai Jualan berkenaan dengan Kawasan
Khas) 2018 [P.U. (A) 207/2018] dipinda dalam subperenggan 2(1)—
dalam subsubsubperenggan (c)(v), dengan menggantikan perkataan “yang tidak mengandungi nikotin” dengan perkataan “sama ada mengandungi nikotin atau tidak”; dan
dalam subsubsubperenggan (d)(v), dengan menggantikan perkataan “yang tidak mengandungi nikotin” dengan perkataan “sama ada mengandungi nikotin atau tidak”.
Dibuat 29 Mac 2023
[MOF.TAX(S)700-1/3/96; PN(PU2)752/JLD.7]
ANWAR BIN IBRAHIM
Menteri Kewangan
3
SALES TAX ACT 2018
SALES TAX (IMPOSITION OF SALES TAX IN RESPECT OF SPECIAL AREAS)
(AMENDMENT) ORDER 2023
Opening note
This order may be cited as the Sales Tax (Imposition of Sales Tax in respect of Special Areas) (Amendment) Order 2023.
This Order comes into operation on 1 April 2023.
Amendment of paragraph 2 2.
The Sales Tax (Imposition of Sales Tax in respect of Special Areas) Order 2018
[P.U. (A) 207/2018] is amended in subparagraph 2(1)—
in subsubsubparagraph (c)(v), by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”; and
in subsubsubparagraph (d)(v), by substituting for the words “not containing nicotine” the words “whether or not containing nicotine”.
Made 29 March 2023
[MOF.TAX(S)700-1/3/96; PN(PU2)752/JLD.7]
ANWAR BIN IBRAHIM
Minister of Finance
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