Seksyen 1
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2017.
Pengecualian
/akn/my/act/pua/2018/198
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Quick answer
PERINTAH DUTI HIBURAN (PENGECUALIAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 198 2018, currently marked in force and first recorded in 2018.
Opening note
Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2017.
Pengecualian
Tiket masuk bagi semua acara perlumbaan kenderaan bermotor dan motosikal yang bertaraf antarabangsa yang diadakan mulai 1 Januari 2017
hingga 31 Disember 2018 dikecualikan daripada duti hiburan.
Bagi maksud subperenggan (1), ungkapan “acara perlumbaan kenderaan bermotor dan motosikal yang bertaraf antarabangsa”
terpakai bagi apa-apa aktiviti perlumbaan kereta dan motosikal yang telah mendapat pengiktirafan daripada
Federation Internationale de l’Automobile (FIA) dan Federation Internationale de
Motocyclisme (FIM).
Dibuat 15 Ogos 2018
[Perb.(8.09)248/39/2-1 Vol.11(SK.27); PN(PU2)174/X]
LIM GUAN ENG
Menteri Kewangan
P.U. (A) 198 3
ENTERTAINMENTS DUTY ACT 1953
ENTERTAINMENTS DUTY (EXEMPTION) ORDER 2018
Opening note
This Order is deemed to have come into operation on 1 January 2017.
Exemption 2.
The admission ticket for all motor vehicle and motorcycle racing events of international standards which are held from 1 January 2017 until 31 December 2018
is exempted from entertainments duty.
For the purpose of subparagraph (1), the term “motor vehicle and motorcycle racing events of international standards” applies to any car and motorcycle racing activities which have obtained recognition from the Federation Internationale de l’Automobile (FIA) and Federation Internationale de Motocyclisme (FIM).
Made 15 August 2018
[Perb.(8.09)248/39/2-1 Vol.11(SK.27); PN(PU2)174/X]
LIM GUAN ENG
Minister of Finance