PERINTAH CUKAI JUALAN (PENGECUALIAN DARIPADA PENDAFTARAN) 2018

JADUAL A

1.

Mencuci dan mencetak gambar dan pengeluaran slaid filem.

2.

Ukiran pada barang dengan nama penerima itu, rekod sukannya atau hal keadaan lain di mana barang itu didermakan atau dianugerahkan.

3.

Penggabungan barang ke dalam bangunan.

4.

Pengilangan konkrit siap campur.

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5.

Penyediaan makanan.

6.

Penyediaan logam tar, penapisan tar, dan penyediaan campuran bitumen dan logam panas untuk pembuatan jalan.

7.

Pengeluaran salinan dokumen dengan fotokopi atau proses penyalinan yang serupa.

8.

Pembungkusan semula barang pukal ke dalam bungkusan yang lebih kecil oleh seseorang selain daripada seorang pengilang berdaftar.

9.

Pembaikan barang terpakai atau barang yang telah digunakan.

10.

Ujian penglihatan, preskripsi kanta yang sesuai dan pemasangan kanta tersebut ke dalam bingkai.

11.

Operasi yang berikut apabila dilakukan oleh seseorang selain daripada pengilang berdaftar—

(i)

memvarnis dan/atau menggilap kepingan perabot yang telah siap.

(ii)

pemasangan bahagian atas kaca dan/atau pintu kaca ke perabot selain yang siap.

12.

Pengurangan saiz dan/atau perubahan bentuk bahan bercukai tanpa mengubah sifat bahan tersebut, dengan syarat bahawa ukuran dan/atau bentuknya bukan sebahagian daripada proses biasa dalam pengilangan suatu barang yang berasingan.

13.

Pemberian perkhidmatan jahitan peribadi tetapi tidak termasuk pengilangan pakaian dan barang tekstil lain berdasarkan pukal dan bukan pengeluaran peribadi oleh firma atau syarikat yang terlibat dalam perniagaan pengilangan pakaian dan barang tekstil lain.

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14.

Mencetak logo, mengait, krusye atau menyulam pada pakaian siap yang dibekalkan oleh orang lain.

15.

Pewarnaan kain yang dibekalkan oleh orang lain tanpa mengubah saiz atau bentuk kain tersebut.

16.

Pengilangan kain batik menggunakan teknik tradisional pencetakan blok secara manual, pencetakan skrin secara manual dan/atau lukisan tangan atau lukisan dan barang daripadanya.

17.

Pemasangan penyaman udara dalam kenderaan bermotor.

18.

Pengilangan barang kemas dan barangan tukang emas.

19.

Mengekstrak emas daripada bijih mineral.

20.

Mendapatkan semula emas dari barang kemas dan/atau penyulingan emas.

Dibuat 28 Ogos 2018

[Perb. R.0.3865/356/1 Jld. 1(SK. 8); PN(PU2)751]

LIM GUAN ENG

Menteri Kewangan

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SALES TAX ACT 2018

SALES TAX (EXEMPTION FROM REGISTRATION) ORDER 2018

IN exercise of the powers conferred by subsection 20(1)

of the

Sales Tax Act 2018 [Act 806], the Minister makes the following order:

Citation and commencement 1.

Order 2018.

Exemption 2.

(1)

Persons whose manufacturing operation solely is any one of those specified in Schedule A are exempted from registration under subsection 13(1) of the Act irrespective of the total sale value of taxable goods in the period of twelve months.

(2)

If any question arises as to whether any manufacturing operation constitutes a manufacturing operation under this Order, such question shall be decided by the

Minister.

SCHEDULE A

1.

The developing and printing of photographs and the production of film slides.

2.

The engraving of articles with the name of the recipient, his sports record or other circumstances under which the article was donated or awarded.

3.

The incorporation of goods into buildings.

4.

The manufacture of ready mixed concrete.

5.

The preparation of meals.

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6.

The preparation of tarred metal, tarred screenings, and hot mixed preparations of bitumen and metal for roadmaking.

7.

The production of copies of documents by the photocopy or similar copying process.

8.

The repacking of bulk goods into smaller packages by a person other than a registered manufacturer.

9.

The repair of second hand or used goods.

10.

The testing of eyesight, the prescription of suitable lenses and the fitting of such lenses into frames.

11.

The following operations when performed by a person other than a registered manufacturer—

(i)

the varnishing and/or polishing of finished pieces of furniture.

(ii)

the fitting of glass tops and/or glass doors to pieces of furniture otherwise complete.

12.

The reduction of size and/or changing of the shape of taxable materials without changing the nature of such materials, provided that the sizing and/or shaping is not part of the normal process in the manufacture of a separate article.

13.

The rendering of personal tailoring service but excluding the manufacturing of garments and other textile articles on the basis of bulk and not personalised production by a firm or company engaged in the business of manufacturing garments and other textile articles.

14.

The printing of logo, knitting, crocheting or embroidering on ready made garments supplied by another person.

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15.

The colouring of cloth supplied by another person without changing the size or shape of the said cloth.

16.

The manufacture of batik fabrics using traditional techniques of manual block printing, manual screen printing and/or hand drawing or painting and the articles thereof.

17.

The installation of air conditioners in motor vehicles.

18.

The manufacture of jewellery and goldsmiths wares.

19.

The extraction of gold from mineral ores.

20.

The recovery of gold from jewellery and/or the refining of gold.

Made 28 August 2018

[Perb. R.0.3865/356/1 Jld. 1(SK. 8); PN(PU2)751]

LIM GUAN ENG

Minister of Finance