Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Jualan
(Barang yang Dikecualikan daripada Cukai) (Pindaan) (No. 3) 2018.
/akn/my/act/pua/2018/253
PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 201
Quick answer
About this p.u. (a)
PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018 is Malaysia P.U. (A), cited as P.U. (A) 253 2018, currently marked in force and first recorded in 2018.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(a) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Perintah Cukai Jualan (Barang yang Dikecualikan daripada Cukai) 2018
[P.U. (A) 219/2018] dipinda dalam Jadual A—
(a)
dengan menggantikan kepala 03.06 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:
Heading
(3)
“03.06
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
- Frozen:
Seksyen 0306
14
- - Crabs:
Seksyen 0306
17.11 00
- - - - Headless
Seksyen 0306
36.32 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
(b)
dengan menggantikan kepala 03.07 dan butir-butir yang berhubungan dengannya dengan kepala dan butir-butir yang berikut:
Heading
(3)
“03.07
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;
smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.
- Mussels (Mytilus spp., Perna spp.):
Seksyen 0307
31
- - Live, fresh or chilled:
Seksyen 0307
49.30 00
- - - Smoked
- Octopus (Octopus spp.):
Seksyen 0307
99.40 00
- - - Smoked
(c)
berhubung dengan kepala 38.24, dengan memotong subkepala 3824.99.99 00 dan butir-butir yang berhubungan dengannya; dan
(d)
dengan memasukkan selepas kepala 38.24
dan butir-butir yang berhubungan dengannya butir-butir yang berikut:
Heading
(3)
“38.25
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge;
other wastes specified in Note 6 to this
Chapter.
- Other wastes from chemical or allied industries:
Seksyen 3825
69.00 00 - - Other (Ammoniacal gas liquors and spent oxide produced in coal gas purification)”.
Dibuat 8 Oktober 2018
[Perb: R.0.3865/356/7 JLD.2(SK.2); PN(PU2)751]
LIM GUAN ENG
Menteri Kewangan
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]
8
SALES TAX ACT 2018
SALES TAX (GOODS EXEMPTED FROM TAX) (AMENDMENT) (NO. 3) ORDER 2018
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 35(1)(a) of the Sales Tax Act 2018 [Act 806], the Minister makes the following order: Citation and commencement 1.
(1)
This order may be cited as the Sales Tax (Goods Exempted from Tax)
(Amendment) (No. 3) Order 2018.
Seksyen 2
The Sales Tax (Goods Exempted from Tax) Order 2018 [P.U. (A) 219/2018]
is amended in Schedule A—
(a)
by substituting for heading 03.06 and the particulars relating to it the following heading and particulars:
Heading
(3)
“03.06
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
- Frozen:
Seksyen 0306
14
- - Crabs:
Seksyen 0306
17.11 00
- - - - Headless
Seksyen 0306
36.32 00
- - - - Whiteleg shrimps
(Litopenaeus vannamei)
(b)
by substituting for heading 03.07 and the particulars relating to it the following heading and particulars:
Heading
(3)
“03.07
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;
smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.
- Mussels (Mytilus spp., Perna spp.):
Seksyen 0307
31
- - Live, fresh or chilled:
Seksyen 0307
49.30 00
- - - Smoked
- Octopus (Octopus spp.):
Seksyen 0307
99.30 00
- - - Dried, salted or in brine
(c)
in relation to heading 38.24, by deleting subheading 3824.99.99 00 and the particulars relating to it; and
(d)
by inserting after heading 38.24 the particulars relating to it the following particulars:
Heading
(3)
“38.25
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge;
other wastes specified in Note 6 to this
Chapter.
- Other wastes from chemical or allied industries:
Seksyen 3825
69.00 00 - - Other (Ammoniacal gas liquors and spent oxide produced in coal gas purification)”.
Made 8 Oktober 2018
[Perb: R.0.3865/356/7 JLD.2(SK.2); PN(PU2)751]
LIM GUAN ENG
Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the
Sales Tax Act 2018]
Common questions
- What is PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018?
- PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018 is Malaysia P.U. (A), cited as P.U. (A) 253 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018 still in force?
- Yes — PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018 is currently in force.
- When did PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018 take effect?
- PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018 was first recorded in 2018.
- How many sections does PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018 have?
- PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018 contains 17 sections.
- Where can I read the official version of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018?
- The official text of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 3) 2018 is published at lom.agc.gov.my.