PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) (NO. 2) 2016

Perintah Cukai Barang dan Perkhidmatan (Pelepasan) 2014 [P.U. (A) 273/2014], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 6—

Jadual Pertama kepada Perintah ibu dipinda—

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“(b) The Head of Federal Territories religious department or such other officer nominated by him for Federal

Territories Islamic religious schools”; dan

(ii)

berhubung dengan perenggan (d) dalam ruang (2), dengan menggantikan perkataan “[Act 562]” dengan perkataan “[Act 652]”;

(1)

Item

No.

(2)

Person

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

“7.

Any person holding a valid Kad

OKU issued under the

Person

With

Disabilities

Act 2008

[Act 685]

Goods used by persons with disabilities

Director

General;

Director

General;

The Director

General of

Social

Welfare

Department or such other officer nominated by him”;

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“(aa) that the goods are returned within six months from the date the goods were sent to the designated areas;”;

(ii)

dalam perenggan (e), dengan memotong perkataan “and” di hujung perenggan itu;

(iii)

dalam perenggan (f), dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; and”; dan

(iv)

dengan memasukkan selepas perenggan (f) perenggan yang berikut:

“(g)

that upon approval, the Director General may impose any other conditions or require security as he may deem fit.”;

(i)

dengan memasukkan selepas perenggan (b) perenggan yang berikut:

“(ba) that the goods are re-exported within six months from the date of import;”;

(ii)

dalam perenggan (c), dengan memotong perkataan “and” di hujung perenggan itu;

(iii)

dalam perenggan (d), dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; and”; dan 5

(iv)

dengan memasukkan selepas perenggan (d) perenggan yang berikut:

“(e)

that upon approval, the Director General may impose any other conditions or require security as he may deem fit.”;

(f)

berhubung dengan butiran 19—

dengan perkataan “, cylinders and other reusable packaging material”; dan

(ii)

dalam ruang (4), dalam perenggan (a), dengan memasukkan selepas perkataan “containers” perkataan “including bottles, drums, flexi-bags, cylinders and other reusable packaging material”;

dengan perkataan “, cylinders and other reusable packaging material”; dan

(ii)

dalam ruang (4)—

berhubung dengan perenggan (a), dengan menggantikan perkataan “pallets and containers” dengan perkataan

“goods”; dan berhubung dengan perenggan (b), dengan memotong perkataan “of the pallets and containers imported and exported”;

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dengan perkataan “, cylinders and other reusable packaging material”; dan

(ii)

dalam ruang (4)—

berhubung dengan perenggan (b), dengan menggantikan perkataan “containers” dengan perkataan “goods”; dan berhubung dengan perenggan (c), dengan memotong perkataan “of the containers imported and exported”;

“(a)

That the goods are—

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Pindaan Jadual Kedua 4.

Jadual Kedua kepada Perintah ibu dipinda—

dengan perkataan “after the immigration checkpoint situated at the airport or port”.

Pindaan Jadual Ketiga 5.

Jadual Ketiga kepada Perintah ibu dipinda , dalam Bahagian II, dalam perenggan 1, dengan menggantikan perkataan “orang-orang di bawah tanggungan saya”

dengan perkataan “kegunaan rasmi”.

Peruntukan peralihan 6.

Kerajaan Negeri atau pihak berkuasa tempatan bagi maksud menyediakan kemudahan awam dan utiliti awam sama ada tanpa balasan atau pada nilai nominal boleh dituntut dengan syarat—

(a)

projek bagi kemudahan awam dan utiliti awam itu telah diluluskan sebelum tarikh kuat kuasa Perintah ini dan memenuhi syarat-syarat yang ditetapkan oleh—

(i)

Jabatan Perancangan Bandar dan Desa;

(ii)

Jabatan Kerja Raya;

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(iii)

Jabatan Pengairan dan Saliran; dan

(iv)

Jabatan Bomba dan Penyelamat;

(b)

pelan susun atur diluluskan oleh pihak berkuasa tempatan yang berkenaan sebelum tarikh kuat kuasa Perintah ini;

(c)

kebenaran merancang diberikan oleh pihak berkuasa tempatan yang berkenaan sebelum tarikh kuat kuasa Perintah ini;

(d)

suatu perakuan yang ditandatangani oleh mana-mana orang yang diberi kuasa di bawah mana-mana undang-undang bertulis yang memperakukan bahawa nilai kerja pembangunan telah disiapkan tidak kurang dari sepuluh peratus dalam tempoh dua belas bulan dari tarikh kebenaran merancang diberikan diperoleh; dan

(e)

amaun cukai input yang boleh dituntut di bawah seksyen 38

dan 39 Akta ditanggung dalam tempoh tiga puluh enam bulan dari tarikh kebenaran merancang diberikan.

Dibuat 21 Disember 2016

[SULIT.

KE.HF(152)860/01–2

Klt.2(30);

Perb.

R0.3865/356/1JLD.16(SK.5)B;

PN(PU2)721/XII]

DATUK JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 56(2) Akta Cukai Barang dan Perkhidmatan 2014]

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GOODS AND SERVICES TAX ACT 2014

GOODS AND SERVICES TAX (RELIEF) (AMENDMENT) (NO. 2) ORDER 2016

IN exercise of the powers conferred by section 56

of the Goods and Services Tax Act 2014 [Act 762], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Goods and Services Tax (Relief)

(Amendment) (No. 2) Order 2016.

Amendment of paragraph 6 2.

The Goods and Services Tax (Relief) Order 2014 [P.U. (A) 273/2014], which is referred to as the “principal Order” in this Order, is amended in paragraph 6—

“(2)

This paragraph shall not apply to the person specified in column (2) of item 3 of the First Schedule.”.

Amendment of First Schedule 3.

The First Schedule to the principal Order is amended—

(a)

in relation to item 5—

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“(b)

The Head of Federal Territories religious department or such other officer nominated by him for Federal Territories

Islamic religious schools”; and

(ii)

in relation to paragraph (d) in column (2), by substituting for the words “[Act 562]” the words “[Act 652]”;

(1)

Item

No.

(2)

Person

(3)

Goods

(4)

Conditions

(5)

Certificate to be signed by

“7.

Any person holding a valid Kad

OKU issued under the

Person

With

Disabilities

Act 2008

[Act 685]

Goods used by persons with disabilities

Director General;

Director

General;

The Director

General of

Social

Welfare

Department or such other officer nominated by him”;

(i)

by inserting after paragraph (a) the following paragraph:

“(aa) that the goods are returned within six months from the date the goods were sent to the designated areas;”;

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(ii)

in paragraph (e), by deleting the word “and” at the end of the paragraph;

(iii)

in paragraph (f), by substituting for the full stop at the end of the paragraph the words “; and”; and

(iv)

by inserting after paragraph (f) the following paragraph:

“(g)

that upon approval, the Director General may impose any other conditions or require security as he may deem fit.”;

“(ba) that the goods are re-exported within six months from the date of import;”;

(ii)

in paragraph (c), by deleting the word “and” at the end of the paragraph;

(iii)

in paragraph (d), by substituting for the full stop at the end of the paragraph the words “; and”; and

(iv)

by inserting after paragraph (d) the following paragraph:

“(e)

that upon approval, the Director General may impose any other conditions or require security as he may deem fit.”;

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(ii)

in column (4), in paragraph (a), by inserting after the word

“containers” the words “including bottles, drums, flexi-bags, cylinders and other reusable packaging material”;

the words “, cylinders and other reusable packaging material”; and

(ii)

in column (4)—

in relation to paragraph (a), by substituting for the words

“pallets and containers” the word “goods”; and in relation to paragraph (b), by deleting the words “of the pallets and containers imported and exported”;

(h)

in relation to item 21—

(ii)

in column (4)—

in relation to paragraph (b), by substituting for the word

“containers” the word “goods”; and in relation to paragraph (c), by deleting the words “of the containers imported and exported”;

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“(a)

That the goods are—

Amendment of Second Schedule 4.

The Second Schedule to the principal Order is amended—

Amendment of Third Schedule 5.

The Third Schedule to the principal Order is amended, in Part II, in paragraph 1, by substituting for the words “that of my dependents” the words “official use”.

Transitional provision 6.

(1)

Any input tax incurred by any developer or owner of a land before or after the effective date of this Order in relation to the supply of land to the Federal Government, a State Government, a local authority or any other person after the effective date of this Order in compliance with the requirement of any written law,

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the Federal Government, State Government or local authority for the purposes of providing public amenities and public utilities whether for no consideration or at nominal value is claimable provided that—

(a)

the project for the public amenities and public utilities has been approved before the effective date of this Order and has fulfilled the conditions specified by—

(i)

the Department of Town and Country Planning;

(ii)

the Public Works Department;

(iii)

the Department of Drainage and Irrigation; and

(iv)

the Fire and Rescue Department;

(b)

the layout plan has been approved by the relevant local authority before the effective date of this Order;

(c)

the planning permission has been granted by the relevant local authority before the effective date of this Order;

(d)

a certificate signed by any authorized person under any written law certifying that the value of development works have been completed not less than ten percent within twelve months from the date of the planning permission been granted is obtained; and

(e)

the amount of input tax claimable under sections 38 and 39 of the

Act is incurred within thirty-six months from the date of the planning permission is granted.

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Made 21 December 2016

[SULIT.

KE.HF(152)860/01–2

Klt.2(30);

Perb.

R0.3865/356/1JLD.16(SK.5)B;

PN(PU2)721/XII]

DATUK JOHARI BIN ABDUL GHANI

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 56(2) of the Goods and

Services Tax Act 2014]