Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Barang dan
Perkhidmatan (Pelepasan) (Pindaan) 2017.
(2)
Perenggan 2 dan subsubperenggan 3(a) dan (c) mula berkuat kuasa pada 1 Januari 2018.
P.U. (A)In force
Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017
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- Enacted
- 2017
- Sections
- 3
Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017 is Malaysia P.U. (A), cited as P.U. (A) 447 2017, currently marked in force and first recorded in 2017.
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P.U. (A) 447
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI BARANG DAN PERKHIDMATAN
(PELEPASAN) (PINDAAN) 2017
GOODS AND SERVICES TAX (RELIEF)
(AMENDMENT) ORDER 2017
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 447 2
AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN)
(PINDAAN) 2017
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh seksyen 56 Akta Cukai Barang dan Perkhidmatan 2014 [Akta 762], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Pindaan perenggan 6
Perintah Cukai Barang dan Perkhidmatan (Pelepasan) 2014 [P.U. (A) 273/2014], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam subperenggan 6(2)
dengan menggantikan perkataan
“Perenggan ini”
dengan perkataan
“Subsubperenggan (1)(a)”.
Seksyen 3
Pindaan Jadual Pertama
Jadual
Jadual Pertama kepada Perintah ibu dipinda—
(a)
dengan memotong takrif “private charitable entity”;
(b)
dengan memasukkan selepas butiran 3 butiran yang berikut:
P.U. (A) 447 3
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
“3A.
Any local authority
All goods excluding petroleum, imported motor cars and land
(a)
That the goods are imported or purchased from a registered person or purchased under the warehousing scheme;
(b)
that they are used solely by the local authority concerned and are not sold or otherwise disposed of except as sanctioned by the head of the local authority concerned;
(c)
that their cost is charged to the local authority vote appearing in the local authority estimate and are not purchased out of any other funds; and
(d)
that the local authority is not registered under the Act.
The head of the local authority”; dan
P.U. (A) 447 4
(c)
dengan memasukkan selepas butiran 16E butiran yang berikut:
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
“16F.
Any person approved by the
Director
General
Goods under lease agreement excluding motor vehicle used directly for petroleum and gas upstream operation activities sent from designated area to principal customs area and subsequently returned to the designated area:
(a)
carbon steel seamless pipe, tubes alloy steel seamless pipe, tubes stainless steel seamless pipe and tube, and galvanised type pipe
(b)
tube and pipe of all types of iron or steel including alloy, galvanised and special class material, fitting
(including bend, branch, bushing, cap, coupling, cross, elbow, nipple, plug, reducer, tee, union, flange, joint, stub-end, adaptor, branch fitting, wedolet, elbolet, nipolet, coupling, crossover joint, expansion joint, pipe spacer, swivel joint, bursting disc,
(a)
That the goods are imported or re-imported by the joint operating company
(JOC)
and the venturer;
(b)
that the lease agreement between JOC or the venturer and the company in the designated area is made in a single agreement;
(c)
that the goods are returned to the designated area by the same route within thirty days after the expiry of the lease agreement;
(d)
that the movement of the goods between the designated area and the principal customs area are registered by the proper officer of customs at the entry and exit point; and
The person approved by the
Director
General”.
P.U. (A) 447 5
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by breakplate and safety head, strainer, leak stop clamp, hydrocouple connector, spectacle blind and choke, various type of clamps, float shoe or collar and pipe spool)
less than 15 centimetres in internal diameter for the use of article, machinery, equipment or instrument
(c)
sub-structure for derrick, sub-structure for draw work drive group and sub-structure for drilling mast
(d)
multi-strand
(dyform or flex-x or other type falling under equipment specification or API and
BS specification), wire rope and sling including galvanised type completed with or without shackle for the use of upstream offshore
(e)
engine other than stationary
(diesel, gas and oil driven)
for the use of offshore installation or onshore terminal
(e)
that the Director
General may impose any other conditions and require security as he may deem fit.
P.U. (A) 447 6
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
(f)
gas turbine including dual-fuel turbine (for example gas and diesel)
(g)
drilling rig, land and fixed offshore installation
(h)
subsea or marine wellhead assemblies
(i)
wellhead assemblies or wellhead equipment control, tubing head and accessories, and christmas tree and accessories
(including production choke, bean, rod, christmas tree fitting, flow wing, cap and solid block cross valve)
(j)
machinery and equipment specially used in the oil and gas industry
(consisting of pipeline and platform construction or installation machinery including pile driver or hammer completed with components or accessories and crawler crane, pipeline cleaning machine, pig launcher or receiver,
P.U. (A) 447 7
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by pipe coating and wrapping equipments, pipe testing equipment, piston assembly applicator, tube bundle removing and inserting equipments, pipe bevelling machine and welding machine)
(k)
marine drilling unit and drilling rig, all types (submersible, semisubmersible, jack up, floating workover, drilling tender or barge self-elevating rig)
(l)
submersible derrick platform
(m)
barge-crane, transportation, derrick, pipe laying, accommodation, oil or chemical storage, work or maintenance
(n)
floating crane and derrick
(o)
remote operating vehicle
(ROV)
equipment and accessories
(p)
derrick foundation
P.U. (A) 447 8
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
(q)
skidding system for offshore rig
(r)
seismic instrument, geo magnetic instrument, geological and geophysical electric instruments including ROV and positioning system
Dibuat 26 Disember 2017
[SULIT. KE. HD(122)009/01 Klt. 4(33); Perb. R0.3865/356/1 JLD.16 (SK.3);
PN(PU2)721/XI]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 56(2)
Akta Cukai Barang dan Perkhidmatan 2014]
P.U. (A) 447 9
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES TAX (RELIEF) (AMENDMENT) ORDER 2017
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) Order 2017.
(2)
Paragraph 2 and subsubparagraphs 3(a) and (c) come into operation on 1 January 2018.
(3)
Subsubparagraph 3(b) comes into operation on 1 October 2018.
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 subparagraph 6(2) by substituting for the words “This paragraph” the words “Subsubparagraph (1)(a)”.
Amendment of First Schedule 3.
The First Schedule to the principal Order is amended—
(a)
by deleting the definition of “private charitable entity”;
(b)
by inserting after item 3 the following item:
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
“3A.
Any local authority
All goods excluding petroleum, imported motor cars and land
(a)
That the goods are imported or purchased from
The head of the local authority”;
P.U. (A) 447 10
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by a registered person or purchased under the warehousing scheme;
(b)
that they are used solely by the local authority concerned and are not sold or otherwise disposed of except as sanctioned by the head of the local authority concerned;
(c)
that their cost is charged to the local authority vote appearing in the local authority estimate and are not purchased out of any other funds; and
(d)
that the local authority is not registered under the Act.
and
P.U. (A) 447 11
(c)
by inserting after item 16E the following item:
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
“16F.
Any person approved by the
Director
General
Goods under lease agreement excluding motor vehicle used directly for petroleum and gas upstream operation activities sent from designated area to principal customs area and subsequently returned to the designated area:
(a)
carbon steel seamless pipe, tubes alloy steel seamless pipe, tubes stainless steel seamless pipe and tube and galvanised type pipe
(b)
tube and pipe of all types of iron or steel including alloy, galvanised and special class material, fitting
(including bend, branch, bushing, cap, coupling, cross, elbow, nipple, plug, reducer, tee, union, flange, joint, stub-end, adaptor, branch fitting, wedolet, elbolet, nipolet, coupling, crossover joint, expansion joint, pipe spacer, swivel joint, bursting disc, breakplate and
(a)
That the goods are imported or re-imported by the joint operating company
(JOC)
and the venturer;
(b)
that the lease agreement between JOC or the venturer and the company in the designated area is made in a single agreement;
(c)
that the goods are returned to the designated area by the same route within thirty days after the expiry of the lease agreement;
(d)
that the movement of the goods between the designated area and the principal customs area are registered by the proper officer of customs at the entry and exit point; and
The person approved by the
Director
General”.
P.U. (A) 447 12
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by safety head, strainer, leak stop clamp, hydrocouple connector, spectacle blind and choke, various type of clamps, float shoe or collar and pipe spool)
less than 15 centimetres in internal diameter for the use of article, machinery, equipment or instrument
(c)
sub-structure for derrick, sub-structure for draw work drive group and sub-structure for drilling mast
(d)
multi-strand
(dyform or flex-x or other type falling under equipment specification or API and
BS specification), wire rope and sling including galvanised type completed with or without shackle for the use of upstream offshore
(e)
engine other than stationary
(diesel, gas and oil driven)
for the use of offshore installation or onshore terminal
(e)
that the Director
General may impose any other conditions and require security as he may deem fit.
P.U. (A) 447 13
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
(f)
gas turbine including dual-fuel turbine (for example gas and diesel)
(g)
drilling rig, land and fixed offshore installation
(h)
subsea or marine wellhead assemblies
(i)
wellhead assemblies or wellhead equipment control, tubing head and accessories, and christmas tree and accessories
(including production choke, bean, rod, christmas tree fitting, flow wing, cap and solid block cross valve)
(j)
machinery and equipment specially used in the oil and gas industry
(consisting of pipeline and platform construction or installation machinery including pile driver or hammer completed with components or accessories and crawler crane, pipeline cleaning machine, pig launcher or receiver,
P.U. (A) 447 14
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by pipe coating and wrapping equipments, pipe testing equipment, piston assembly applicator, tube bundle removing and inserting equipments, pipe bevelling machine and welding machine)
(k)
marine drilling unit and drilling rig, all types (submersible, semisubmersible, jack up, floating workover, drilling tender or barge self-elevating rig)
(l)
submersible derrick platform
(m)
barge-crane, transportation, derrick, pipe laying, accommodation, oil or chemical storage, work or maintenance
(n)
floating crane and derrick
(o)
remote operating vehicle
(ROV)
equipment and accessories
(p)
derrick foundation
P.U. (A) 447 15
(1)
Item
(2)
Persons
(3)
Goods
(4)
Conditions
(5)
Certificate to be signed by
(q)
skidding system for offshore rig
(r)
seismic instrument, geo magnetic instrument, geological and geophysical electric instruments including ROV and positioning system
Made 26 December 2017
[SULIT. KE. HD(122)009/01 Klt. 4(33); Perb. R0.3865/356/1 JLD.16 (SK.3);
PN(PU2)721/XI]
DATUK SERI 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]
Common questions
- What is Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017?
- Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017 is Malaysia P.U. (A), cited as P.U. (A) 447 2017, currently marked in force and first recorded in 2017.
- Is Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017 still in force?
- Yes — Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017 is currently in force.
- When did Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017 take effect?
- Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017 was first recorded in 2017.
- How many sections does Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017 have?
- Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017 contains 3 sections.
- Where can I read the official version of Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017?
- The official text of Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) 2017 is published at lom.agc.gov.my.
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