Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Barang yang
Dikecualikan daripada Cukai) (Pindaan) (No. 4) 2018.
/akn/my/act/pua/2018/404
PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 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
- 162
Quick answer
About this p.u. (a)
PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018 is Malaysia P.U. (A), cited as P.U. (A) 404 2018, currently marked in force and first recorded in 2018.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan di bawah 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)
berhubung dengan kepala 03.07, dengan memasukkan selepas subkepala 0307.79.40 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:
Heading
Seksyen 0307
82.10 00
- - - Live
(b)
dengan memasukkan selepas kepala 12.09
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
3
Heading
Seksyen 1213
00.00 00
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.”;
(c)
dengan memotong subkepala 2201.90.90 00 dan butir-butir yang berhubungan dengannya;
(d)
berhubung dengan kepala 33.07, dengan memasukkan selepas subkepala 3307.41.10 00 dan butir-butir yang berhubungan dengannya subkepala dan butir-butir yang berikut:
Heading
(3)
“3307.41.90 00
-
-
-
Other
(“Agarbatti”
and other odoriferous preparations used during religious rites)”;
(e)
berhubung dengan kepala 34.06, dalam ruang (3), dengan memotong perkataan “(Joss stick candles for prayer)”;
(f)
berhubung dengan subkepala 3917.32.93 00, dalam ruang (3), dengan memasukkan selepas perkataan “products” perkataan “(excluding straw)”;
(g)
dengan memasukkan selepas kepala 39.24
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
(3)
“39.25
Builders' ware or plastics, not elsewhere specified or included.
4
Heading
Seksyen 3925
10.00 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”;
(h)
dengan memasukkan selepas kepala 48.11
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
(3)
“48.17
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
Seksyen 4817
10.00 00 - Envelopes”;
(i)
dengan menggantikan subkepala 8711.60 dan butir-butir yang berhubungan dengannya dengan subkepala dan butir-butir yang berikut:
Heading
Seksyen 8711
60.11 00 - - - Bicycles
(j)
dengan memasukkan selepas kepala 87.15
dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
Seksyen 8801
00.00 00
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.”;
(k)
dengan memasukkan selepas kepala 88.01 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
(3)
“88.02
Other aircraft (for example, helicopters, aeroplanes);
spacecraft
(including satellites) and suborbital and spacecraft launch vehicles.
- Helicopters:
Seksyen 8802
20.10 00 - - Aeroplanes
(l)
dengan memasukkan selepas kepala 88.02 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
Seksyen 8803
90
- Other:
(m)
dengan memasukkan selepas kepala 88.03 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
(3)
“88.05
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.
Seksyen 8805
29.10 00 - - - Ground flying trainers
(n)
dengan memasukkan selepas kepala 88.05 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
7
Heading
(3)
“89.01
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
Seksyen 8901
20
- Tankers :
Seksyen 8901
90.34 00 - - - Of a gross tonnage exceeding 1,000
but not exceeding 4,000
(o)
dengan memasukkan selepas kepala 89.01 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
(3)
“89.02 8902.00
Fishing vessels; factory ships and other vessels for processing or preserving fishery products.
- Fishing vessels:
Seksyen 8902
00.31 00 - - Of a gross tonnage not exceeding 26
Seksyen 8902
00.45 00 - - Of a gross tonnage exceeding 250 but not exceeding 1,000
(p)
dengan memasukkan selepas kepala 89.02 yang baharu dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:
Heading
(3)
“89.03
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
Seksyen 8903
99.00 00 - - Other”
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
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]
; dan
.
10
SALES TAX ACT 2018
SALES TAX (GOODS EXEMPTED FROM TAX) (AMENDMENT) (NO. 4) 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. 4) Order 2018.
Seksyen 2
The Sales Tax (Goods Exempted from Tax) Order 2018 [P.U. (A) 219/2018] is amended in Schedule A—
(a)
in relation to heading 03.07, by inserting after subheading 0307.79.40 00
and the particulars relating to it the following subheading and particulars:
Heading
Seksyen 0307
82.10 00 - - - Live
(b)
by inserting after heading 12.09 and the particulars relating to it the following heading and particulars:
Heading
Seksyen 1213
00.00 00
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.”;
(d)
in relation to heading 33.07, by inserting after subheading 3307.41.10 00
and the particulars relating to it the following subheading and particulars:
Heading
(3)
“3307.41.90 00
-
-
-
Other (“Agarbatti” and other odoriferous preparations used during religious rites)”;
(e)
in relation to heading 34.06, in column (3), by deleting the words “(Joss stick candles for prayer)”;
(f)
in relation to subheading 3917.32.93 00, in column (3), by inserting after the words “products” the words “(excluding straw)”;
(g)
by inserting after heading 39.24 and the particulars relating to it the following heading and particulars:
Heading
Seksyen 3925
10.00 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l”;
(h)
by inserting after heading 48.11 and the particulars relating to it the following heading and particulars:
Heading
(3)
“48.17
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
Seksyen 4817
10.00 00 - Envelopes”;
(i)
by substituting subheading 8711.60 and the particulars relating to it the following subheading and particulars:
Heading
Seksyen 8711
60.11 00 - - - Bicycles
(j)
by inserting after heading 87.15 and the particulars relating to it the following heading and particulars:
Heading
Seksyen 8801
00.00 00
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft.”;
(k)
by inserting after the new heading 88.01 and the particulars relating to it the following heading and particulars:
Heading
(3)
“88.02
Other aircraft
(for example, helicopters, aeroplanes);
spacecraft
(including satellites) and suborbital and spacecraft launch vehicles.
- Helicopters:
Seksyen 8802
20.10 00
- - Aeroplanes
(l)
by inserting after the new heading 88.02 and the particulars relating to it the following heading and particulars:
Heading
Seksyen 8803
90
- Other:
(m)
by inserting after the new heading 88.03 and the particulars relating to it the following heading and particulars:
Heading
(3)
“88.05
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers;
parts of the foregoing articles.
Seksyen 8805
29.10 00
- - - Ground flying trainers
(n)
by inserting after the new heading 88.05 and the particulars relating to it the following heading and particulars:
15
Heading
(3)
“89.01
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
Seksyen 8901
20
- Tankers :
Seksyen 8901
90.32 00
- - - Of a gross tonnage exceeding 26
but not exceeding 500
(o)
by inserting after the new heading 89.01 and the particulars relating to it the following heading and particulars:
Heading
Seksyen 8902
00.31 00
- - Of a gross tonnage not exceeding 26
Seksyen 8902
00.43 00
- - Of a gross tonnage of 40 or more but not exceeding 101
(p)
by inserting after the new heading 89.02 and the particulars relating to it the following heading and particulars:
Heading
(3)
“89.03
Yachts and other vessels for pleasure or sports; rowing boats and canoes.
Seksyen 8903
10.00 00
- Inflatable
- Other:
Common questions
- What is PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018?
- PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018 is Malaysia P.U. (A), cited as P.U. (A) 404 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018 still in force?
- Yes — PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018 is currently in force.
- When did PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018 take effect?
- PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018 was first recorded in 2018.
- How many sections does PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018 have?
- PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018 contains 31 sections.
- Where can I read the official version of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018?
- The official text of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI) (PINDAAN) (NO. 4) 2018 is published at lom.agc.gov.my.