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Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017

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Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017 is Malaysia P.U. (A), cited as P.U. (A) 93 2017, currently marked in force and first recorded in 2017.

Front matterCover and publication detailsOpen
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P.U. (A) 93

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH DUTI EKSAIS (KENDERAAN BERMOTOR)

(BAYARAN) 2017

EXCISE DUTIES (MOTOR VEHICLES) (PAYMENT)

ORDER 2017

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 93 2

AKTA EKSAIS 1976

PERINTAH DUTI EKSAIS (KENDERAAN BERMOTOR) (BAYARAN) 2017

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 6(1) Akta Eksais 1976 [Akta 176], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

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Bagi maksud Perintah ini—

“kenderaan bermotor” ertinya kenderaan bermotor di bawah subkepala yang berikut sebagaimana dalam Perintah Duti Eksais 2017 [P.U. (A) 92/2017]:

Seksyen 8703

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90.99 10

P.U. (A) 93 4

“pemegang lesen” ertinya orang yang kepadanya lesen dikeluarkan di bawah subseksyen 20(1) Akta;

“tempat pengilangan” ertinya tempat pengilangan kenderaan bermotor sebagaimana yang dinyatakan dalam lesen yang dikeluarkan di bawah subseksyen 20(1) Akta.

Duti eksais

Seksyen 3

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Duti eksais pada kadar yang dinyatakan dalam ruang (5) Jadual kepada

Perintah Duti Eksais 2017 hendaklah dilevi ke atas dan dibayar oleh pengilang berkenaan dengan barang-barang yang dikilangkan di Malaysia yang dinyatakan dalam ruang (3) Jadual kepada Perintah Duti Eksais 2017.

Seksyen 4

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Cara pembayaran bagi pemindahan kenderaan bermotor dari tempat pengilangan

(1)

Duti eksais hendaklah dibayar dengan segera oleh pemegang lesen bagi semua kenderaan bermotor yang dipindahkan dari tempat pengilangan bagi pendaftaran di bawah mana-mana undang-undang bertulis yang berhubungan dengan pengangkutan jalan.

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(2)

Ketua Pengarah boleh, jika berpuas hati sedemikian, membenarkan suatu sekuriti diberikan oleh pemegang lesen bagi pembayaran duti eksais bagi kenderaan bermotor yang dipindahkan dari tempat pengilangan.

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(3)

Sekuriti yang diberikan di bawah subperenggan (2) hendaklah menjadi kena dibayar oleh pemegang lesen atau ejen yang diberi kuasa bagi semua kenderaan bermotor yang dipindahkan dari tempat pengilangan dengan syarat—

(a)

pemegang lesen itu pada setiap masa adalah bertanggungan bagi duti eksais ke atas semua kenderaan bermotor yang dipindahkan dari tempat pengilangan itu;

P.U. (A) 93 5

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(b)

Ketua Pengarah boleh menuntut bayaran duti eksais daripada pemegang lesen ke atas mana-mana kenderaan bermotor yang dipindahkan dari tempat pengilangan itu jika Ketua Pengarah mempunyai sebab untuk mempercayai bahawa kenderaan bermotor itu akhirnya tidak akan didaftarkan di bawah mana-mana undang-undang bertulis yang berhubungan dengan pengangkutan jalan; atau

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(c)

pemegang lesen hendaklah bertanggungan bagi duti eksais ke atas semua kenderaan bermotor jika kenderaan bermotor itu tidak didaftarkan dalam masa empat tahun dari tarikh pemindahan dari tempat pengilangan itu.

Pembatalan

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Seksyen 5

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Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2012 [P.U. (A) 351/2012]

dibatalkan.

Kecualian

Seksyen 6

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Apa-apa sekuriti yang diberikan di bawah

Perintah

Duti

Eksais

(Kenderaan Bermotor) (Bayaran) 2012 yang dibatalkan hendaklah disifatkan sebagai diberikan di bawah Perintah ini dan hendaklah terus berkuat kuasa dan berkesan sepenuhnya.

Dibuat 29 Mac 2017

[SULIT KE.HT(96)669/19-8 Klt.3 SK.11; Perb.0.9060/18(SJ.22)JLD.2;

PN(PU2)337/XXI]

[Akan dibentangkan di Dewan Rakyat menurut subsekyen 6(2) Akta Eksais 1976]

DATUK SERI JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

P.U. (A) 93 6

EXCISE ACT 1976

EXCISE DUTIES (MOTOR VEHICLES) (PAYMENT) ORDER 2017

Opening note

Preamble

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  1. IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [Act 176], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Excise Duties (Motor Vehicles)

(Payment) Order 2017.

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(2)

This Order comes into operation on 1 April 2017.

Interpretation 2.

For the purpose of this Order—

“motor vehicles” means motor vehicles falling under the following subheadings as in the Excise Duties Order 2017 [P.U. (A) 92/2017]:

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Seksyen 8703

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33.71 10 8703.23.62 10 8703.31.51 10 8703.33.72 10 8703.23.63 10

Seksyen 8703

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90.99 10

P.U. (A) 93 8

“holder of a licence” means the person to whom a licence is issued under subsection 20(1) of the Act;

“places of manufacture” means the places of manufacture of motor vehicles as specified in the licence issued under subsection 20(1) of the Act.

Excise duty 3.

Excise duty at the rates specified in column (5) of the Schedule to the Excise Duties Order 2017 shall be levied on and paid by the manufacturer in respect of the goods manufactured in Malaysia specified in column (3) of the Schedule to the Excise Duties Order 2017.

Method of payment for removal of motor vehicles from places of manufacture 4.

(1)

Excise duty shall immediately be paid by the holder of a licence for all motor vehicles removed from the places of manufacture for registration under any written law relating to road transport.

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(2)

The Director General may, if so satisfied, allows a security to be given by the holder of a licence for payment of the excise duty for motor vehicles removed from the places of manufacture.

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(3)

The security given under subparagraph (2) shall become payable by the holder of a licence or an authorized agent for all motor vehicles removed from the place of manufacture provided that—

(a)

the holder of a licence is at all times liable for the excise duty on all motor vehicles removed from the place of manufacture;

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(b)

the Director General may demand payment of the excise duty from the holder of a licence on any motor vehicles removed from the place of manufacture if the Director General has reason to believe that such motor vehicle will not ultimately be registered under any

P.U. (A) 93 9

written law relating to road transport; or

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(c)

the holder of a licence shall be liable for the excise duty on all motor vehicles if the motor vehicles are not registered within four years from the date of removal from the place of manufacture.

Revocation 5.

The Excise Duties (Motor Vehicles) (Payment) Order 2012 [P.U. (A) 351/2012]

is revoked.

Saving 6.

Any security given under the revoked Excise Duties (Motor Vehicles) (Payment)

Order 2012 shall be deemed to be given under this Order and shall remain in force and fully effective.

Made 29 March 2017

[SULIT KE.HT(96)669/19-8 Klt.3 SK.11; Perb.0.9060/18(SJ.22)JLD.2;

PN(PU2)337/XXI]

[To be laid before the Dewan Rakyat pursuant to subsection 6(2) of the Excise Act 1976]

DATUK SERI JOHARI BIN ABDUL GHANI

Second Minister of Finance

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Common questions

What is Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017?
Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017 is Malaysia P.U. (A), cited as P.U. (A) 93 2017, currently marked in force and first recorded in 2017.
Is Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017 still in force?
Yes — Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017 is currently in force.
When did Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017 take effect?
Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017 was first recorded in 2017.
How many sections does Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017 have?
Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017 contains 121 sections.
Where can I read the official version of Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017?
The official text of Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2017 is published at lom.agc.gov.my.

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