Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Duti
Hiburan
(Pengecualian) (No. 8) 2012.
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 9 September 2010.
Pengecualian
/akn/my/act/pua/2012/301
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PERINTAH DUTI HIBURAN (PENGECUALIAN) (NO. 8) 2012 is Malaysia P.U. (A), cited as P.U. (A) 301 2012, currently marked in force and first recorded in 2012.
Opening note
Perintah ini bolehlah dinamakan
Perintah
Duti
Hiburan
(Pengecualian) (No. 8) 2012.
Perintah ini disifatkan telah mula berkuat kuasa pada 9 September 2010.
Pengecualian
Tiket masuk bagi semua acara perlumbaan kenderaan bermotor dan motosikal yang bertaraf antarabangsa yang dilanjutkan untuk tempoh lima tahun berkuat kuasa dari 9 September 2010 sehingga 31 Disember 2015 adalah dikecualikan daripada duti hiburan.
Bagi maksud subperenggan (1), ungkapan “acara perlumbaan bermotor dan motosikal yang bertaraf antarabangsa” merujuk kepada apa-apa aktiviti perlumbaan kereta dan motosikal yang telah mendapat pengiktirafan daripada
Federation De L Automobil (FIA) dan Federation International De Motocyclisme (FIM).
Dibuat 10 Julai 2012
[Perb.(8.09)248/39/2-1 Vol.11(SK.27); PN(PU2)174/X]
Bagi pihak dan atas nama Menteri Kewangan
SENATOR DATO’ IR DONALD LIM SIANG CHAI
Timbalan Menteri Kewangan
P.U. (A) 301 3
ENTERTAINMENTS DUTY ACT 1953
ENTERTAINMENTS DUTY (EXEMPTION) (NO. 8) ORDER 2012
Opening note
This order may be cited as the Entertainments Duty (Exemption)
(No. 8) Order 2012.
This order is deemed to have come into operation on 9 September 2010.
Exemption 2.
The admission ticket for motor and motorcycle racing events of international standards in all circuit in the country is extended for the period of five years to have effect from 9 September 2010 until 31 December 2015 is exempted from entertainments duty.
For the purpose of subparagraph (1), the term “motor vehicle and motorcycle racing events of international standards” refers to any car and motorcycle racing activities which have been given recognition by the Federation De L Automobile
(FIA) and the Federation International de Motorcyclisme (FIM).
Made 10 July 2012
[Perb.(8.09)248/39/2-1 Vol.11(SK.27); PN(PU2)174/X]
On behalf and in the name of the Minister of Finance
SENATOR DATO’ IR DONALD LIM SIANG CHAI
Deputy Minister of Finance