How many sections does PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 have?

PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 contains 5 sections.

/akn/my/act/pua/2023/31

PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 5

Quick answer

About this p.u. (a)

PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 is Malaysia P.U. (A), cited as P.U. (A) 31 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh seksyen 6 Akta Levi Keuntungan Luar Biasa 1998 [Akta 592], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Levi Keuntungan Luar Biasa

(Buah Kelapa Sawit) 2023.

(2)

Perintah ini mula berkuat kuasa pada 1 Februari 2023.

Tafsiran

Seksyen 2

Dalam Perintah ini, “buah kelapa sawit” ertinya buah kelapa sawit yang belum diproses, sama ada bertandan atau tercerai.

Seksyen 3

Barang-barang ditetapkan

Menteri dengan ini menetapkan buah kelapa sawit sebagai barang-barang ditetapkan bagi maksud Akta.

Seksyen 4

Penetapan harga

Harga setan metrik minyak sawit mentah edaran tempatan hendaklah berdasarkan kepada harga purata bulanan nasional yang dihebahkan oleh

Lembaga Minyak Sawit Malaysia iaitu suatu pertubuhan perbadanan yang ditubuhkan di bawah seksyen 3 Akta Lembaga Minyak Sawit Malaysia 1998 [Akta 582].

Seksyen 5

Pembayaran levi

(1)

Mana-mana tuan punya kebun kelapa sawit yang keluasannya tidak kurang daripada 40.46 hektar atau 100 ekar, atau kebun kelapa sawit yang agregat keluasannya berjumlah tidak kurang daripada 40.46 hektar atau 100 ekar, yang mengusahakan kebun kelapa sawit itu, dan mana-mana pengeluar buah kelapa sawit yang mengusahakan kebun kelapa sawit yang keluasannya tidak kurang

daripada 40.46 hektar atau 100 ekar, atau kebun kelapa sawit yang agregat keluasannya berjumlah tidak kurang daripada 40.46 hektar atau 100 ekar, hendaklah membayar kepada pegawai kastam yang hak suatu levi keuntungan luar biasa buah kelapa sawit yang dikeluarkan oleh tuan punya dan pengeluar buah kelapa sawit itu berasaskan kadar yang dikira seperti yang berikut:

(a)

Semenanjung Malaysia:

- RM3,000.00) x 0.03 x

(b)

Sabah dan Sarawak:

- RM3,500.00) x 0.03 x

(2)

Dalam perenggan ini, “minyak sawit mentah” ertinya minyak sawit dalam bentuk mentah yang berasal atau yang diekstrak daripada perikarpa buah kelapa sawit.

(3)

Kebun kelapa sawit yang disebut dalam subperenggan (1) tidak termasuk suatu kebun kelapa sawit di dalam suatu kawasan penempatan berkelompok di bawah

Akta Tanah (Kawasan Penempatan Berkelompok) 1960 [Akta 530].

Dibuat pada 28 Januari 2023

[SULIT KE.HT(96)009/20/ Sk. 2(2); Perb. MOF.TAX(S)700-2/1/100 JLD.2(42); PN(PU2)599/II]

ANWAR BIN IBRAHIM

Menteri Kewangan

[Akan dibentangkan dalam

Dewan

Rakyat menurut subseksyen 7(1)

Akta Levi Keuntungan Luar Biasa 1998]

Levi keuntungan luar biasa

(Harga purata bulanan nasional minyak sawit mentah

Jumlah pengeluaran buah kelapa sawit sebulan dalam tan metrik

Levi keuntungan luar biasa

(Harga purata bulanan nasional minyak sawit mentah

Jumlah pengeluaran buah kelapa sawit sebulan dalam tan metrik

WINDFALL PROFIT LEVY ACT 1998

WINDFALL PROFIT LEVY (OIL PALM FRUIT) ORDER 2023

Opening note

Preamble

IN exercise of the powers conferred by section 6 of the Windfall Profit Levy Act 1998 [Act 592], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Windfall Profit Levy (Oil Palm Fruit)

Order 2023.

(2)

This Order comes into operation on 1 February 2023.

Interpretation 2.

In this Order “oil palm fruit” means the unprocessed fruit of the oil palm, whether in bunches or in loose form.

Prescribed goods 3.

The Minister hereby prescribes oil palm fruit as prescribed goods for purposes of the Act.

Determination of price 4.

The price of locally delivered crude palm oil per metric ton shall be based on the monthly average national price published by the Malaysian Palm Oil Board which is a body corporate established under section 3 of the Malaysian Palm Oil Board

Act 1998 [Act 582].

Payment of levy 5.

(1)

Any owner of an oil palm holding which is not less than 40.46 hectares or 100 acres, or oil palm holdings which in aggregate amount to not less than 40.46 hectares or 100 acres, who worked the oil palm holding, and any oil palm fruit producer who worked an oil palm holding which is not less than 40.46 hectares or 100 acres, or oil palm holdings which in aggregate amount to not less than 40.46 hectares or 100 acres, shall pay to the proper officer of customs a windfall profit

levy in respect of oil palm fruit produced by such owner and oil palm fruit producer based on the rate calculated as follows:

(a)

Peninsular Malaysia:

- RM3,000.00) x 0.03 x

(b)

Sabah dan Sarawak:

- RM3,500.00) x 0.03 x

(2)

In this paragraph, “palm oil” means palm oil in crude form originating or extracted from the pericarp of the oil palm fruit.

(3)

The oil palm holding referred to in subparagraph (1) does not include an oil palm holding in a group settlement area under the Land (Group Settlement Areas)

Act 1960 [Act 530].

Made 28 January 2023

[SULIT KE.HT(96)009/20/Sk. 2(2); Perb. MOF.TAX(S)700-2/1/100 JLD.2(42); PN(PU2)599/II]

ANWAR BIN IBRAHIM

Minister of Finance

[To be laid before

Dewan

Rakyat pursuant to subsection 7(1)

of the

Windfall Profit Levy Act 1998]

Windfall profit levy

(Monthly average national price of crude palm oil

Monthly total production of oil palm fruit in metric ton

Windfall profit levy

(Monthly average national price of crude palm oil

Monthly total production of oil palm fruit in metric ton

Common questions

What is PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023?: PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 is Malaysia P.U. (A), cited as P.U. (A) 31 2023, currently marked in force and first recorded in 2023.
Is PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 still in force?: Yes — PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 is currently in force.
When did PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 take effect?: PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 was first recorded in 2023.
How many sections does PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 have?: PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 contains 5 sections.
Where can I read the official version of PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023?: The official text of PERINTAH LEVI KEUNTUNGAN LUAR BIASA (BUAH KELAPA SAWIT) 2023 is published at lom.agc.gov.my.