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PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022

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Type
P.U. (A)
Status
In force
Enacted
2022
Sections
3

Quick answer

About this p.u. (a)

PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 290 2022, currently marked in force and first recorded in 2022.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 6(1) Akta Eksais 1976 [Akta 176], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

Dalam Perintah ini—

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“penyediaan pracampuran” ertinya barang-barang yang diperihalkan dalam ruang (1), (2) dan (3) di bawah kepala 18.06 Bab 18, kepala 19.01 Bab 19, kepala 21.01

dan 21.06 Bab 21, Jadual kepada Perintah Duti Eksais 2022 [P.U. (A) 163/2022];

“tempat berlesen”

ertinya mana-mana tempat pengilangan penyediaan pracampuran yang dinyatakan dalam lesen yang dikeluarkan kepada pengilang berlesen di bawah subseksyen 20(1) Akta.

Seksyen 3

Duti eksais

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Perintah Duti Eksais 2022 hendaklah dilevi ke atas dan dibayar oleh pengilang berlesen dan pemegang lesen penyediaan pracampuran berkenaan dengan barang-barang yang dikilangkan di Malaysia yang dinyatakan dalam ruang (3) Jadual kepada

Perintah Duti Eksais 2022.

P.U. (A) 290 3

Cara pembayaran bagi pemindahan penyediaan pracampuran dari tempat berlesen atau gudang berlesen 4.

(1)

Duti eksais hendaklah dibayar oleh pengilang berlesen atau pemegang lesen, yang memindahkan penyediaan pracampuran berkenaan dari tempat berlesen atau gudang berlesen itu untuk kegunaan dalam Malaysia, selewat-lewatnya pada hari terakhir bulan berikutnya.

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(2)

Ketua Pengarah boleh, jika berpuas hati sedemikian, membenarkan suatu sekuriti diberikan oleh pengilang berlesen atau pemegang lesen bagi pembayaran duti eksais bagi penyediaan pracampuran yang dipindahkan dari tempat berlesen atau gudang berlesen.

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(3)

Sekuriti yang diberikan di bawah subperenggan (2) hendaklah menjadi kena dibayar oleh pengilang berlesen atau pemegang lesen bagi penyediaan pracampuran yang dipindahkan dari tempat berlesen atau gudang berlesen dengan syarat bahawa—

(a)

pengilang berlesen atau pemegang lesen pada setiap masa adalah bertanggungan bagi duti eksais ke atas penyediaan pracampuran yang dipindahkan dari tempat berlesen atau gudang berlesen; dan

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(b)

Ketua Pengarah boleh menuntut bayaran duti eksais daripada pengilang berlesen atau pemegang lesen ke atas penyediaan pracampuran yang dipindahkan dari tempat berlesen atau gudang berlesen jika Ketua Pengarah mempunyai sebab untuk mempercayai penyediaan pracampuran itu tidak dapat diakaunkan.

Dibuat 7 September 2022

[S.KE.HT(96)669/19-8 Klt.4 Sk.7; MOF.TAX (S)700-1/3/97; PN(PU2)337/Jld. 26]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 6(2) Akta Eksais 1976]

P.U. (A) 290 4

EXCISE ACT 1976

EXCISE DUTIES (PREMIX PREPARATION) (PAYMENT) ORDER 2022

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Opening note

Preamble

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  1. IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [Act 176], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Excise Duties (Premix Preparation)

(Payment) Order 2022.

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(2)

This order comes into operation on 1 November 2022.

Interpretation 2.

In this Order —

“premix preparation” means the goods described in column (1), (2) and (3)

under the heading of 18.06 of Chapter 18, heading of 19.01 of Chapter 19, headings of 21.01 and 21.06 of Chapter 21 of the Schedule to the Excise Duties

Order 2022 [P.U. (A) 163/2022];

“licensed place” means any place of manufacture of premix preparation as specified in the license issued to the licensed manufacturer under subsection 20(1) of the Act.

Excise Duty 3.

Excise duty at the rates specified in the column (5) of the Schedule to the Excise Duties Order 2022 shall be levied on and paid by the licensed manufacturer and licensee for the premix preparation in respect of the goods manufactured in Malaysia specified in column (3) of the Schedule to the Excise Duties Order 2022.

P.U. (A) 290 5

Method of payment for removal of premix preparation from licensed place or licensed warehouse 4.

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(1)

Excise duty shall be paid by licensed manufacturer or licensee, who removes the premix preparation from the licensed place or licensed warehouse for consumption within Malaysia, not later than the last day of the following month.

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(2)

The Director General may, if so satisfied, allows a security to be given by the licensed manufacturer or licensee for payment of the excise duty for premix preparation removed from the licensed place or licensed warehouse.

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(3)

The security given under subparagraph (2) shall become payable by the licensed manufacturer or licensee for premix preparation removed from the licensed place or licensed warehouse provided that —

(a)

the licensed manufacturer or licensee is at all times liable for the excise duty on premix preparation removed from the licensed place or licensed warehouse ; and

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(b)

the Director General may demand payment of the excise duty from the licensed manufacturer or licensee on premix preparation removed from the licensed place or licensed warehouse if the

Director General has reason to believe that such premix preparation is not accounted for.

Made 7 September 2022

[S.KE.HT(96)669/19-8 Klt.4 Sk.7; MOF.TAX (S)700-1/3/97; PN(PU2)337/Jld. 26]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 6(2) of the Excise Act 1976]

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Common questions

What is PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022?
PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 290 2022, currently marked in force and first recorded in 2022.
Is PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 still in force?
Yes — PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 is currently in force.
When did PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 take effect?
PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 was first recorded in 2022.
How many sections does PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 have?
PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 contains 3 sections.
Where can I read the official version of PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022?
The official text of PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 is published at lom.agc.gov.my.
PERINTAH DUTI EKSAIS (PENYEDIAAN PRACAMPURAN) (BAYARAN) 2022 (No. 290)