/akn/my/act/pua/2018/58

PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018

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Type: P.U. (A)
Status: In force
Enacted: 2018
Sections: 8

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 58 2018, currently marked in force and first recorded in 2018.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 45(2)(e) Akta Pemegang Pajak Gadai 1972 [Akta 81], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Peraturan-peraturan ini bolehlah dinamakan

Peraturan-Peraturan

Pemegang Pajak Gadai (Pengkompaunan Kesalahan) 2018.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 1 Mac 2018.

Kesalahan yang boleh dikompaun

Seksyen 2

(2)

Kesalahan yang boleh dikompaun itu boleh dikompaun dengan persetujuan

Pendakwa Raya dalam Borang 1 Jadual Kedua.

Tawaran dan penyetujuterimaan kompaun

Seksyen 3

(1)

Suatu tawaran untuk mengkompaun kesalahan hendaklah dibuat dalam

Notis Tawaran untuk Mengkompaun Kesalahan dalam Borang 2 Jadual Kedua.

(2)

Seseorang yang menyetuju terima tawaran untuk mengkompaun suatu kesalahan yang boleh dikompaun hendaklah menyetuju terima tawaran itu dalam

Borang 3 Jadual Kedua.

Cara mengkompaun

Seksyen 4

(1)

Apabila menerima maklumat atau aduan bahawa suatu kesalahan yang boleh dikompaun telah dilakukan, Pendaftar atau mana-mana Inspektor yang diberi kuasa secara khusus dengan bertulis dengan nama atau jawatan bagi maksud itu oleh

P.U. (A) 58 3

Pendaftar boleh mengeluarkan suatu Notis Tawaran untuk Mengkompaun Kesalahan dalam Borang 2 Jadual Kedua.

(2)

Tawaran untuk mengkompaun suatu kesalahan adalah bagi tempoh empat belas hari, dan jika pembayaran penuh bagi jumlah yang ditawarkan itu dibuat pada atau sebelum habis tempoh empat belas hari itu, tiada prosiding selanjutnya boleh diambil terhadap orang yang telah melakukan kesalahan itu.

(3)

Jika tiada pembayaran bagi kompaun yang telah ditawarkan itu dibuat pada atau sebelum habis tempoh yang dinyatakan dalam subperaturan (2), pendakwaan boleh dimulakan tanpa notis selanjutnya.

Pembayaran kompaun

Seksyen 5

(1)

Jika suatu tawaran untuk mengkompaun kesalahan disetuju terima oleh orang yang kepadanya tawaran itu dibuat, dia boleh membayar kompaun itu—

(a)

secara tunai dan bayaran itu hendaklah diserahkan sendiri kepada

Pendaftar;

(b)

melalui kiriman wang, kiriman wang pos, pesanan juruwang, pesanan bank atau draf bank yang kena dibayar kepada Pendaftar dan dipalang dengan perkataan “Akaun Penerima Sahaja”; atau

(c)

melalui pemindahan wang secara elektronik.

(2)

Jika pembayaran dibuat di bawah perenggan (1)(b), ia hendaklah diserahkan sendiri kepada Pendaftar atau dihantar melalui pos berdaftar ke alamat yang dinyatakan dalam Notis Tawaran untuk Mengkompaun Kesalahan dalam Borang 2

Jadual

Jadual Kedua.

(3)

Pendaftar hendaklah mengeluarkan suatu resit rasmi bagi setiap pembayaran yang diterima di bawah subperaturan (1) kepada orang yang kepadanya tawaran untuk mengkompaun kesalahan itu telah dibuat.

P.U. (A) 58 4

(4)

Suatu resit rasmi yang dikeluarkan bagi maksud subperaturan (3) hendaklah termasuk apa-apa resit elektronik jika pembayaran dibuat melalui pemindahan wang secara elektronik.

P.U. (A) 58 5

Jadual

JADUAL PERTAMA

[Subperaturan 2(1)]

KESALAHAN YANG BOLEH DIKOMPAUN

Kesalahan yang berikut ditetapkan sebagai kesalahan yang boleh dikompaun:

(a)

kesalahan-kesalahan yang dilakukan di bawah

Akta

Pemegang

Pajak Gadai 1972 seperti yang berikut:

(i)

subseksyen 10C(2);

(ii)

subseksyen 11D(3);

(iii)

subseksyen 13A(3);

(iv)

subseksyen 16(4);

(v)

subseksyen 17(2);

(vi)

subseksyen 18(2);

(vii)

subseksyen 23(4);

(viii)

subseksyen 25(3); dan

(ix)

subseksyen 26(4); dan

(b)

kesalahan-kesalahan yang dilakukan di bawah Peraturan-Peraturan Pemegang

Pajak Gadai (Kawalan dan Pelesenan) 2004 [P.U. (A) 317/2004] seperti yang berikut:

(i)

subperaturan 6(6);

(ii)

subperaturan 6(11);

(iii)

subperaturan 7(4);

(iv)

subperaturan 8(4);

(v)

subperaturan 14(2);

(vi)

subperaturan 21(2); dan

(vii)

subperaturan 22(2).

P.U. (A) 58 6

Jadual

JADUAL KEDUA

[Subperaturan 2(2), 3(1), 3(2), 4(1) dan 5(2)]

BORANG 1

PERSETUJUAN UNTUK MENGKOMPAUN KESALAHAN

PADA menjalankan kuasa yang diberikan oleh subseksyen 43C(1) Akta Pemegang Pajak

Gadai 1972 [Akta 81] dan subseksyen 376(3) Kanun Tatacara Jenayah [Akta 593], saya,

...................................................................................

(nama)

.........................................................

dengan ini memberi persetujuan untuk mengkompaun ........................ (nama orang yang kepadanya tawaran kompaun dibuat) .................................. bagi kesalahan yang dilakukan di bawah ........................................................................................................ yang dikatakan telah dilakukan pada …….................... (tarikh) ..……….............. di ....................................... (tempat)

.......................................... .

Bertarikh ......................................................................

.........................................................................

Pendakwa Raya/

Timbalan Pendakwa Raya

P.U. (A) 58 7

BORANG 2

NOTIS TAWARAN UNTUK MENGKOMPAUN KESALAHAN

Kepada:

……………………………………………………..

…………………………………………………….

……………………………………………………..

Tuan/Puan,

Rujukan:

Saya telah menerima suatu maklumat/aduan bahawa anda telah melakukan kesalahan di bawah Akta Pemegang Pajak Gadai 1972/Peraturan-Peraturan yang dibuat di bawah

Akta dengan butir-butir yang berikut:

(a)

peruntukan Akta/Peraturan-Peraturan yang berkaitan*:

................................................................................................................................................................

(b)

tarikh: ..................................................

(c)

masa: ....................................................

(d)

tempat: ..............................................................................................................................................

(e)

butir-butir kesalahan:

................................................................................................................................................................

Menurut subseksyen 43C(1) Akta Pemegang Pajak Gadai 1972, dengan persetujuan Pendakwa Raya, anda ditawarkan suatu kompaun bagi kesalahan yang

P.U. (A) 58 8

dinyatakan di atas bagi jumlah wang sebanyak RM …………….…………..………….………………

(Ringgit Malaysia ……………………………… sahaja).

Jika tawaran ini diterima, pembayaran boleh dibuat—

(a)

secara tunai dan bayaran itu hendaklah diserahkan sendiri kepada

Pendaftar;

(b)

melalui kiriman wang/kiriman wang pos/pesanan juruwang/pesanan bank/draf bank** yang kena dibayar kepada Pendaftar Pemegang Pajak

Gadai dan dipalang dengan perkataan “Akaun Penerima Sahaja” dan hendaklah diserahkan sendiri kepada Pendaftar atau dihantar melalui pos berdaftar ke alamat yang berikut:

………………………………………………………………………………………………………………

……………………………………………………………………………………………………...; atau

(c)

melalui pemindahan wang secara elektronik ke nombor akaun

………………………………………………… .

Suatu resit rasmi akan dikeluarkan apabila pembayaran kompaun diterima.

Tawaran ini sah bagi tempoh mulai…………………… hingga ………………………

Jika tiada bayaran diterima pada atau sebelum habis tempoh yang dinyatakan di atas, pendakwaan bagi kesalahan itu boleh dimulakan terhadap anda tanpa notis selanjutnya.

P.U. (A) 58 9

Tarikh: .........................................

..................................................................................

Pendaftar/Inspektor**

Nama:

Jawatan:

Cop rasmi:

_____________________________________________________________________________________________________

Masukkan nama perundangan yang berkaitan

Potong mana-mana yang tidak berkenaan

P.U. (A) 58 10

BORANG 3

PENYETUJUTERIMAAN TAWARAN UNTUK MENGKOMPAUN KESALAHAN

Kepada:

Pendaftar Pemegang Pajak Gadai

.……………………………………………………

…………………………………………………….

Tuan,

Saya merujuk kepada Notis Tawaran untuk Mengkompaun Kesalahan dengan

No. Rujukan ................................ yang bertarikh ........................................... .

Saya mengaku bahawa saya telah melakukan kesalahan ini dan saya menerima tawaran untuk mengkompaun itu dan disertakan bersama ini wang tunai/kiriman wang/kiriman wang pos/pesanan juruwang/pesanan bank/draf bank/resit elektronik*

No.

…………………………………......................................

bagi jumlah wang sebanyak

RM …………..………….…………… (Ringgit Malaysia …………………………. sahaja) sebagai penyelesaian penuh bagi jumlah wang yang dinyatakan dalam perenggan 2

Notis Tawaran untuk Mengkompaun Kesalahan itu.

Tandatangan: .........................................................................................................................................................

Nama (huruf besar): ............................................................................................................................................

Nombor Kad Pengenalan/Pasport: ..............................................................................................................

Jawatan: ...................................................................................................................................................................

Nama syarikat/perniagaan atau badan lain*: ........................................................................................

Meterai syarikat/Cap perniagaan atau badan lain* (jika terpakai): ............................................

Nombor pendaftaran syarikat: .....................................................................................................................

P.U. (A) 58 11

Nombor Lesen Pemegang Pajak Gadai: ......................................................................................................

Alamat: ......................................................................................................................................................................

.......................................................................................................................................................................................

Tarikh: .......................................................................................................................................................................

* Potong mana-mana yang tidak berkenaan

Dibuat 20 Februari 2018

[KPKT/PUU/(S)/8/06; PN(PU2)108/XIII]

TAN SRI NOH BIN HAJI OMAR

Menteri Kesejahteraan Bandar,

Perumahan dan Kerajaan Tempatan

P.U. (A) 58 12

IN exercise of the powers conferred by paragraph 45(2)(e)

of the

Pawnbrokers Act 1972 [Act 81], the Minister makes the following regulations:

Citation and commencement 1.

(1)

These regulations may be cited as the

Pawnbrokers

(Compounding of Offences) Regulations 2018.

(2)

These Regulations come into operation on 1 March 2018.

Compoundable offences 2.

(1)

The offences specified in the First Schedule are prescribed to be compoundable offences.

(2)

The compoundable offences may be compounded with the consent of the

Public Prosecutor in Form 1 of the Second Schedule.

Offer and acceptance of compound 3.

(1)

An offer to compound an offence shall be made in a Notice of Offer to

Compound Offence in Form 2 of the Second Schedule.

(2)

A person who accepts an offer to compound a compoundable offence shall accept the offer in Form 3 of the Second Schedule.

Method of compounding 4.

(1)

Upon receipt of information or complaint that a compoundable offence has been committed, the Registrar or any Inspector specifically authorized in writing by name or by office in that behalf by the Registrar may issue a Notice of Offer to

Compound Offence in Form 2 of the Second Schedule.

P.U. (A) 58 13

(2)

An offer to compound an offence is for a period of fourteen days, and if full payment of the sum offered is made on or before the expiry of fourteen days, no further proceedings shall be taken against the person who committed such offence.

(3)

If no payment of the compound offered is made on or before the expiry of the period stated in subregulation (2), prosecution may be instituted without further notice.

Payment of compound 5.

(1)

If an offer to compound an offence is accepted by the person to whom the offer is made, he may pay the compound—

(a)

by cash and such payment shall be delivered personally to the

Registrar;

(b)

by money order, postal order, cashier’s order, banker’s order or bank draft payable to the Registrar and crossed with the words

“Account Payee Only”; or

(c)

through an electronic fund transfer.

(2)

If the payment is made under paragraph 1(b), it shall be delivered personally to the Registrar or sent by registered post to the address specified in the Notice of Offer to Compound Offence in Form 2 of the Second Schedule.

(3)

The Registrar shall issue an official receipt for every payment received under subregulation (1) to the person to whom the offer to compound an offence is made.

(4)

An official receipt issued for the purposes of subregulation (3) shall include any electronic receipt if the payment is made through an electronic fund transfer.

P.U. (A) 58 14

FIRST SCHEDULE

[Subregulation 2(1)]

COMPOUNDABLE OFFENCE

The following offences are prescribed to be offences which may be compounded:

(a)

the offences committed under the Pawnbrokers Act 1972 as follows:

(i)

subsection 10C(2);

(ii)

subsection 11D(3);

(iii)

subsection 13A(3);

(iv)

subsection 16(4);

(v)

subsection 17(2);

(vi)

subsection 18(2);

(vii)

subsection 23(4);

(viii)

subsection 25(3); and

(ix)

subsection 26(4); and

(b)

the offences committed under the Pawnbrokers (Control and Licensing)

Regulations 2004 [P.U. (A) 317/2004] as follows:

(i)

subregulation 6(6);

(ii)

subregulation 6(11);

(iii)

subregulation 7(4);

(iv)

subregulation 8(4);

(v)

subregulation 14(2);

(vi)

subregulation 21(2); and

(vii)

subregulation 22(2).

P.U. (A) 58 15

SECOND SCHEDULE

[Subregulations 2(2), 3(1), 3(2), 4(1) and 5(2)]

FORM 1

CONSENT TO COMPOUND OFFENCES

IN exercise of the powers conferred by subsection 43C(1)

of the

Pawnbrokers Act 1972 [Act 81] and subsection 376(3) of the Criminal

Procedure Code [Act 593], I, ............................................... (name) ...............................................

hereby give consent to compound ............................................................ (name of the person to whom the compound offer is made) ............................................... for the offences committed under ............................................... which is said to have been done on ............. (date) ........... at

...................................... (place) .............................................. .

Dated ………………………………………….

.........................................................................

Public Prosecutor/

Deputy Public Prosecutor

P.U. (A) 58 16

FORM 2

NOTICE OF OFFER TO COMPOUND OFFENCE

To:

……………………………………………………………..

Sir/Madam,

Reference:

I have received an information/complaint that you have committed the offence under

Pawnbrokers Act 1972/Regulations made under the Act with the following particulars:

(a)

relevant provision of the Act/Regulations*:

................................................................................................................................................................

(b)

date: ............................................................

(c)

time: ...........................................................

(d)

place: .................................................................................................................................................

(e)

particulars of the offence:

................................................................................................................................................................

Pursuant to subsection 43C(1) of the Pawnbrokers Act 1972, with the consent of the Public Prosecutor, you are offered a compound for the offence stated above for the sum of

…………..…………......………………………………………………………………

(Ringgit Malaysia …………………..………………………… only).

P.U. (A) 58 17

If this offer is accepted, payment may be made—

(a)

by cash and such payment shall be delivered personally to the

Registrar;

(b)

by money order/postal order/cashier’s order/banker’s order/bank draft** payable to the Registrar of Pawnbrokers and crossed with the words “Account Payee Only” and shall be delivered personally to the

Registrar or sent by registered post to the following address:

…………………………………………………………………………………………………………

……………………………………………………………………………………………………; or

(c)

through an electronic fund transfer to the account number

……………………………………………………………….

An official receipt shall be issued on receipt of payment of the compound.

This offer shall be valid for the period from …………………… to ……………………….

If no payment is received on or before the expiry of the period stated above, prosecution for the offence may be instituted against you without further notice.

Date: .........................................

..................................................................................

Registrar/Inspector**

Name:

Designation:

Official stamp:

Insert citation of relevant legislation

Delete whichever is inapplicable

P.U. (A) 58 18

FORM 3

ACCEPTANCE OF OFFER TO COMPOUND OFFENCE

To:

The Registrar of Pawnbrokers

.……………………………………………………

…………………………………………………….

Sir,

I refer to the Notice of Offer to Compound Offence bearing the Reference

No. ………………………………….. dated .......................................... .

I admit that I have committed this offence and I accept the offer to compound and enclosed herewith cash/money order/postal order/cashier’s order/banker’s order/

bank draft/

electronic receipt*

No.

.......................................

for the sum of

RM …........................................……………................ (Ringgit Malaysia …………………………. only) as full settlement of the sum stipulated in paragraph 2 of the Notice of Offer to Compound

Offence.

Signature: ................................................................................................................................................................

Name (in capital letter): ....................................................................................................................................

Identity Card/Passport number: ...................................................................................................................

Designation: ............................................................................................................................................................

Name of company/business or other body*:…………………………………………………......................

Company seal/Stamp of business or other body* (if applicable):……………………………………

Company registration number: ………………………………………………………..…………………………..

Pawnbrokers’s Licence number: ……………………………………………….………….................................

P.U. (A) 58 19

Address: ....................................................................................................................................................................

……………………………………………………………………………………………………………………………………

Date: ...............................................................................

*Delete whichever is inapplicable

Made 20 February 2018

[KPKT/PUU/(S)/8/06; PN(PU2)108/XIII]

TAN SRI NOH BIN HAJI OMAR

Minister of Urban Wellbeing,

Housing and Local Government

Common questions

What is PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018?: PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 58 2018, currently marked in force and first recorded in 2018.
Is PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018 still in force?: Yes — PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018 is currently in force.
When did PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018 take effect?: PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018 was first recorded in 2018.
How many sections does PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018 have?: PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018 contains 5 sections.
Where can I read the official version of PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018?: The official text of PERATURAN-PERATURAN PEMEGANG PAJAK GADAI (PENGKOMPAUNAN KESALAHAN) 2018 is published at lom.agc.gov.my.