Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan
Peraturan-Peraturan
Cukai Jualan (Pindaan) 2018.
(2)
Peraturan-peraturan ini mula berkuat kuasa pada 1 Januari 2019.
Pindaan peraturan 2
/akn/my/act/pua/2018/399
PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 6
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 399 2018, currently marked in force and first recorded in 2018.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh seksyen 106 Akta Cukai Jualan 2018 [Akta 806], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Peraturan-Peraturan Cukai Jualan 2018 [P.U. (A) 203/2018] yang disebut
“Peraturan-Peraturan ibu”
dalam
(b)
dalam subperaturan (1) yang dinomborkan semula, dengan memasukkan selepas tafsiran “Borang JKDM No. 2” tafsiran yang berikut:
‘ “pembekal” ertinya seorang yang bukan seorang pengilang berdaftar;’; dan
(c)
dengan memasukkan selepas subperaturan (1) yang dinomborkan semula subperaturan yang berikut:
“
(2)
Bagi maksud Peraturan-Peraturan ini, seseorang yang disifatkan sebagai mempunyai kaitan dengan seseorang yang lain adalah sebagaimana yang ditetapkan di bawah subperaturan 2(3) Peraturan-Peraturan Cukai
Jualan (Penentuan Nilai Jualan Barang Bercukai) 2018 [P.U. (A) 205/2018].”.
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Pindaan peraturan 7
Seksyen 3
Peraturan-Peraturan ini, dipinda dalam peraturan 2 —
(a)
dalam perenggan (h), dengan memotong perkataan “atau jumlah amaun yang kena dibayar termasuk jumlah cukai jualan yang boleh dikenakan”; dan
(b)
dengan memasukkan selepas perenggan (h) perenggan berikut:
“(ha) jumlah amaun yang kena dibayar termasuk jumlah cukai jualan yang boleh dikenakan; dan”.
Peraturan baharu 16A, 16B, 16C, 16D dan 16E
Seksyen 4
Peraturan-Peraturan ibu dipinda dengan memasukkan selepas peraturan 16
peraturan yang berikut:
“Permohonan untuk pemotongan cukai jualan 16A. (1) Mana-mana pengilang berdaftar boleh membuat permohonan untuk pemotongan cukai jualan yang telah dibayar berkenaan dengan barang bercukai yang dibeli oleh pengilang berdaftar itu yang merupakan bahan mentah, komponen atau bahan pembungkusan yang digunakan semata-mata dalam pengilangan barang bercukainya.
(2)
Tiap-tiap permohonan untuk membuat pemotongan cukai jualan di bawah subperaturan (1) hendaklah dibuat mengikut apa-apa bentuk dan cara sebagaimana yang ditentukan oleh Menteri.
(3)
Menteri boleh menolak apa-apa permohonan yang dibuat di bawah subperaturan (1) itu jika difikirkannya patut bagi perlindungan hasil.
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Pemotongan cukai jualan 16B. Apa-apa amaun cukai jualan untuk dipotong berkenaan dengan barang bercukai yang dibeli oleh mana-mana pengilang berdaftar hendaklah berdasarkan kepada kadar yang berikut:
Kategori
Kadar potongan cukai jualan
Bagi apa-apa barang bercukai yang dikenakan dan dilevikan dengan cukai jualan pada kadar lima peratus
Dua peratus daripada jumlah nilai barang bercukai yang dibeli
Bagi apa-apa barang bercukai yang dikenakan dan dilevikan dengan cukai jualan pada kadar sepuluh peratus
Empat peratus daripada jumlah nilai barang bercukai yang dibeli
Syarat pemotongan cukai jualan 16C.
Apa-apa pemotongan cukai jualan yang dibuat hendaklah tertakluk kepada syarat-syarat yang berikut:
(a)
bahawa barang bercukai itu dibeli daripada pembekal dan pembekal itu tidak mempunyai kaitan dengan pengilang berdaftar;
(b)
bahawa pembelian barang bercukai itu dibuktikan dengan invois yang dikeluarkan oleh pembekal kepada pengilang berdaftar dalam bahasa kebangsaan atau bahasa Inggeris yang mengandungi butir-butir seperti yang berikut:
(i)
nombor siri invois;
(v)
suatu perihalan yang mencukupi untuk mengenal pasti barang bercukai yang dijual;
(vii)
bagi setiap perihalan, bezakan jenis barang bercukai, kuantiti barang bercukai dan amaun yang kena dibayar;
(ix)
apa-apa amaun yang dinyatakan dalam suatu mata wang selain ringgit hendaklah juga dinyatakan dalam ringgit pada kadar pertukaran jualan yang dipakai di Malaysia pada masa penjualan barang bercukai itu;
(c)
bahawa pengilang berdaftar hendaklah menyimpan semua rekod yang berkaitan dengan pemotongan cukai jualan dari tarikh pemotongan bagi tempoh tujuh tahun untuk pemeriksaan oleh pegawai cukai jualan yang hak pada bila-bila masa; dan
(d)
apa-apa syarat lain sebagaimana yang difikirkan patut oleh Menteri untuk dikenakan.
Pemotongan cukai jualan tidak dibenarkan 16D. Menteri boleh pada bila-bila masa, melalui apa-apa bentuk dan cara yang ditentukan olehnya, tidak membenarkan pemotongan cukai jualan dibuat —
(i)
telah memberikan maklumat palsu, mengelirukan atau tidak tepat dalam permohonannya di bawah peraturan 16A; atau
(b)
atas permintaan secara bertulis oleh pengilang berdaftar.
Cara pemotongan cukai jualan 16E.
(1)
Apa-apa pemotongan cukai jualan hendaklah dibuat—
(2)
Dalam hal jumlah cukai jualan yang akan dipotong bagi apa-apa tempoh bercukai melebihi amaun cukai jualan yang kena dibayar, baki amaun cukai jualan boleh dipotong dalam penyata untuk tempoh bercukai berikutnya sehingga keseluruhan baki amaun cukai jualan itu telah dipotong.
(3)
Apa-apa baki amaun cukai jualan yang tidak dipotong di bawah subperaturan (2) tidak akan dibayar balik jika pengilang berdaftar berhenti mengilang barang bercukai.
(4)
Jika seorang pengilang berdaftar telah memotong apa-apa amaun cukai jualan yang kena dibayar atas pembelian barang bercukai dan barang bercukai itu telah dilupuskan oleh orang lain selain pengilang berdaftar atau selain untuk pengilangan barang bercukainya, dia hendaklah memberitahu pegawai cukai jualan yang hak mengenai pelupusan itu dan membayar keseluruhan atau mana-mana bahagian daripada amaun cukai jualan yang telah dipotong.
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(5)
Mana-mana pengilang berdaftar yang gagal mematuhi subperaturan (4) melakukan suatu kesalahan.”.
Pindaan Jadual Ketiga
Seksyen 5
Jadual
Jadual Ketiga Peraturan-peraturan ibu dipinda—
(a)
dalam borang SST-01, dengan memotong Lampiran A; dan
(b)
dengan menggantikan borang SST-02 dengan borang yang berikut:
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Dibuat 31 Disember 2018
[Perb. R.0.3865/356/8 JLD. 2; PN(PU2)751/III]
DATO' SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan
13
SALES TAX ACT 2018
SALES TAX (AMENDMENT) REGULATIONS 2018
IN exercise of the powers conferred by section 106
of the
Sales Tax Act 2018 [Act 806], the Minister makes the following regulations:
Citation and commencement 1.
(1)
These regulations may be cited as the Sales Tax (Amendment)
Regulations 2018.
(2)
These Regulations come into operation on 1 January 2019.
Amendment of regulation 2 2.
The Sales Tax Regulations 2018 [P. U. (A) 203/2018], which are referred to as the
“principal Regulations” in these Regulations, are amended in regulation 2 —
(a)
by renumbering the existing regulation as subregulation (1);
(b)
in subregulation (1) as renumbered, by inserting after the interpretation of
“Form JKDM No. 2” the following interpretation:
‘
“supplier” means a person who is not a registered manufacturer;’; and
(c)
by inserting after subregulation
(1)
as renumbered the following subregulation:
“
(2)
For the purposes of these Regulations, a person deemed to be connected to another person is as prescribed under subregulation 2(3) of the
Sales
Tax
(Determination of
Sale
Value of
Taxable
Goods)
Regulations 2018 [P.U. (A) 205/2018].”.
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Amendment of regulation 7 3.
Regulation 7 of the principal Regulations are amended—
(a)
in paragraph (h), by deleting the words “or total amount payable inclusive of total of sales tax chargeable”; and
(b)
by inserting after paragraph (h) the following paragraph:
“(ha) the total amount payable inclusive of the total of sales tax chargeable;
and”.
New regulations 16A, 16B, 16C, 16D dan 16E
4.
The principal Regulations are amended by inserting after regulation 16 the following regulations:
“Application for sales tax deduction 16A. (1)
Any registered manufacturer may make an application for the deduction of sales tax paid in respect of taxable goods purchased by the registered manufacturer which are raw materials, components or packaging materials used solely in the manufacturing of his taxable goods.
(2)
Every application for deduction of sales tax under subregulation (1)
shall be made in such form and manner as may be determined by the minister.
(3)
The
Minister may refuse any application made under subregulation (1) where he deems fit for the protection of revenue.
Sales tax deduction 16B.
Any amount of sales tax to be deducted in respect of taxable goods purchased by any registered manufacturer shall be based on the following rates:
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Category
Rate of sales tax deduction
For any taxable goods charged and levied with sales tax at the rate of five percent
Two per centum of the total value of the taxable goods purchased
For any taxable goods charged and levied with sales tax at the rate of ten percent
Four per centum of the total value of the taxable goods purchased
Conditions of the sales tax deduction 16C.
Any sales tax deduction made shall be subject to the following conditions:
(a)
that the taxable goods are purchased from a supplier and the supplier is not connected to the registered manufacturer;
(b)
that the purchase of the taxable goods is proved with the invoice issued by the supplier to the registered manufacturer in the national language or English language containing the following particulars:
(i)
the invoice serial number;
(ii)
the date of the invoice;
(iii)
the name and address of the supplier;
(iv)
the name and address of the registered manufacturer whom the taxable goods is sold to;
(v)
a description sufficient to identify the taxable goods sold;
(vi)
any discount offered;
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(vii)
for each description, distinguish the type of taxable goods, quantity of the taxable goods and the amount payable;
(viii)
the total amount payable; and
(ix)
any amount expressed in a currency other than ringgit shall also be expressed in ringgit at selling rate of exchange prevailing in
Malaysia at the time of sale of the taxable goods;
(c)
that the registered manufacturer shall keep all records related to the deduction of sales tax from the date of deduction for a period of seven years for inspection by the proper officer of sales tax at any time; and
(d)
any other conditions as the Minister may deem fit to impose.
Disallowance of sales tax deduction 16D. The Minister may at any time, in such form and manner as determined by him, disallow the deduction of sales tax be made—
(a)
where he is satisfied that the registered manufacturer—
(i)
has provided any false, misleading or inaccurate information in his application under regulation 16A; or
(ii)
has at any time ceases to manufacture taxable goods; or
(b)
upon request in writing by the registered manufacturer.
Manner of sales tax deduction 16E. (1) Any deduction of sales tax shall be made—
(a)
based on the rate prescribed under regulation 16B; and
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(b)
in the return for the taxable period during which the taxable goods were purchased.
(2)
In the case of amount of sales tax to be deducted for any taxable period exceeds the amount of sales tax payable, the balance of the amount of sales tax may be deducted in the return for the next taxable period until the whole balance of the amount of sales tax has been deducted.
(3)
Any balance of the amount of sales tax not deducted under subregulation (2) shall not be refunded where the registered manufacturer ceases to manufacture taxable goods.
(4)
Where a registered manufacturer has deducted any amount of sales tax payable on the purchase of taxable goods and such taxable goods have been disposed of by another person other than the registered manufacturer or other than for the manufacturing of his taxable goods, he shall notify the proper officer of sales tax of such disposal and pay the whole or any part of the amount of sales tax deducted.
(5)
Any registered manufacturer who fails to comply with subregulation (4) commits an offence.”.
Amendment of Third Schedule 5.
Third Schedule of the principal Regulations are amended—
(a)
in the SST-01 form, by deleting Schedule A; and
(b)
by substituting for the SST-02 form the following form:
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Made 31 December 2018
[Perb. R.0.3865/356/8 JLD. 2; PN(PU2)751/III]
DATO' SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Deputy Prime Minister exercising the functions of the Minister of Finance
Common questions
- What is PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018?
- PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 399 2018, currently marked in force and first recorded in 2018.
- Is PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018 still in force?
- Yes — PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018 is currently in force.
- When did PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018 take effect?
- PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018 was first recorded in 2018.
- How many sections does PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018 have?
- PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018 contains 5 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018?
- The official text of PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) 2018 is published at lom.agc.gov.my.