Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Duti Eksais (Minuman Bergula)
(Bayaran) 2019.
/akn/my/act/pua/2019/176
PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2019
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 176 2019, currently marked in force and first recorded in 2019.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 6(1) Akta Eksais 1976 [Akta 176], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Dalam Perintah ini—
“minuman bergula” ertinya barang-barang yang diperihalkan dalam ruang (1), (2)
dan (3) di bawah kepala 20.09 Bab 20 dan kepala 22.02 Bab 23 Jadual kepada
Perintah Duti Eksais 2017 [P.U. (A) 92/2017];
“pemegang lesen”
ertinya orang yang kepadanya lesen penggudangan minuman bergula dikeluarkan di bawah subseksyen 25(1) Akta;
“pengilang berlesen”
ertinya orang yang kepadanya lesen mengilang minuman bergula dikeluarkan di bawah subseksyen 20(1) Akta;
“tempat yang dilesen”
ertinya mana-mana tempat penggilangan minuman bergula yang dinyatakan dalam lesen yang dikeluarkan kepada pengilang berlesen di bawah subseksyen 20(1) Akta.
Seksyen 3
Duti Eksais
Perintah ini hendaklah terpakai kepada pengilang berlesen dan pemegang lesen berkenaan dengan minuman bergula yang dikilangkan di Malaysia.
P.U. (A) 176 3
Seksyen 4
Tempoh bercukai bagi minuman bergula
Tempoh bercukai bagi minuman bergula yang dikilangkan di Malaysia ialah satu bulan kalendar.
Seksyen 5
Duti eksais menjadi genap masa dan kena dibayar
(1)
Duti eksais menjadi genap masa:
(a)
bagi pengilang berlesen di Malaysia, pada masa minuman bergula dipindahkan dari tempat yang dilesen untuk kegunaan dalam Malaysia; dan
(b)
bagi minuman bergula yang disimpan oleh pemegang lesen dalam gudang berlesen, pada masa minuman bergula itu dipindahkan dari gudang berlesen untuk kegunaan dalam Malaysia.
(2)
Duti eksais menjadi kena dibayar, berhubung dengan apa-apa duti eksais yang menjadi genap masa di bawah subperenggan (1) dalam mana-mana bulan kalendar, tidak lewat daripada hari terakhir bulan berikutnya dari tamatnya tempoh bercukai itu.
Cara pembayaran bagi pemindahan minuman bergula dari tempat yang dilesen atau gudang berlesen 6.
(1)
Jika duti eksais minuman bergula menjadi kena dibayar di bawah subperenggan 5(2), pengilang berlesen atau pemegang lesen hendaklah menyerahkan kepada pegawai yang hak suatu akuan dalam borang yang ditetapkan sebagai
Eksais No. 7 dalam Jadual Pertama kepada Peraturan-Peraturan Eksais 1977
[P. U. (A) 161/1977] dan apa-apa butir lain sebagaimana yang dikehendaki oleh Ketua Pengarah.
(2)
Akuan yang diserahkan di bawah subperenggan (1) hendaklah disahkan oleh pengilang berlesen atau pemegang lesen dalam suatu penyata sebagaimana yang ditentukan oleh Ketua Pengarah.
P.U. (A) 176 4
(3)
Ketua Pengarah boleh, jika berpuas hati sedemikian, membenarkan suatu sekuriti diberikan oleh pengilang berlesen atau pemegang lesen bagi pembayaran duti eksais bagi minuman bergula yang dipindahkan dari tempat yang dilesen atau gudang berlesen.
(4)
Sekuriti yang diberikan di bawah subperenggan (3) hendaklah menjadi kena dibayar oleh pengilang berlesen atau pemegang lesen bagi minuman bergula yang dipindahkan dari tempat yang dilesen atau gudang berlesen dengan syarat bahawa—
(a)
pengilang berlesen atau pemegang lesen pada setiap masa adalah bertanggungan bagi duti eksais ke atas minuman bergula yang dipindahkan dari tempat yang dilesen atau gudang berlesen; dan
(b)
Ketua Pengarah boleh menuntut bayaran duti eksais daripada pengilang berlesen atau pemegang lesen ke atas minuman bergula yang dipindahkan dari tempat yang dilesen atau gudang berlesen jika Ketua
Pengarah mempunyai sebab untuk mempercayai bahawa minuman bergula itu tidak dapat diakaunkan.
Dibuat 28 Jun 2019
[Sulit KE.HT (96)669/19-8 Klt.3 SK.27; MOF.TAX(S) 700-2/1/60; PN(PU2)337/XXIII]
LIM GUAN ENG
Menteri Kewangan
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 6(2) Akta Eksais 1976]
P.U. (A) 176 5
EXCISE ACT 1976
EXCISE DUTIES (SWEETENED BEVERAGES) (PAYMENT) ORDER 2019
Opening note
Preamble
- IN exercise of the powers conferred by subsection 6(1) of the Excise Act 1976 [Act 176], the Minister makes the following order: Citation and commencement 1.
(1)
This order may be cited as the Excise Duties (Sweetened Beverages)
(Payment) Order 2019.
(2)
This Order comes into operation on 1 July 2019.
Interpretation 2.
In this Order—
“sweetened beverages” means the goods described in column (1), (2) and (3) under the heading of 20.09 of Chapter 20 and the heading of 22.02 of Chapter 23 of the
Schedule to the Excise Duties Order 2017 [P.U. (A) 92/2017];
“licensee”
means the person to whom a licence of warehousing sweetened beverages is issued under subsection 25(1) of the Act;
“licensed manufaturer” means the person to whom a licence to manufacture sweetened beverages is issued under subsection 20(1) of the Act;
“place licensed” means any place of manufacture of sweetened beverages as specified in the license issued to the licensed manufacturer under subsection 20(1)
of the Act.
Excise Duty 3.
This Order shall be applicable to the licensed manufacturer and licensee in respect of sweetened beverages manufactured in Malaysia.
P.U. (A) 176 6
Taxable period for sweetened beverages 4.
The taxable period in respect of sweetened beverages manufactured in Malaysia is one calendar month.
Excise duty becomes due and payable 5.
(1)
The excise duty becomes due:
(a)
for the licensed manufacturer in Malaysia, at the time the sweetened beverages are removed from the place licensed for consumption within Malaysia; and
(b)
for the sweetened beverages stored by the licensee in a licensed warehouse, at the time the sweetened beverages are removed from the licensed warehouse for consumption within Malaysia.
(2)
The excise duty becomes payable, in relation to any excise duty which has becomes due under subparagraph (1) in any calendar month, not later than the last day of the following month from the expiration of the taxable period.
Method of payment for removal of sweetened beverages from place licensed or licensed warehouse 6.
(1)
If the excise duty in respect of the sweetened beverages become payable under subparagraph 5(2), the licensed manufacturer or licensee shall deliver to the proper officer a declaration in the prescribed form as Excise No. 7 in the First Schedule to the Excise Regulations 1977 [P.U. (A) 161/1977] and such other particulars as required by the Director General.
(2)
The declaration delivered under subparagraph (1) shall be verified by the licensed manufacturer or licensee in a return as determined by the Director General.
P.U. (A) 176 7
(3)
The Director General may, if so satisfied, allows a security to be given by the licensed manufacturer or licensee for payment of the excise duty for sweetened beverages removed from the place licensed or licensed warehouse.
(4)
The security given under subparagraph (3) shall become payable by the licensed manufacturer or licensee for sweetened beverages removed from the place licensed or licensed warehouse provided that—
(a)
the licensed manufacturer or licensee is at all times liable for the excise duty on sweetened beverages removed from the place licensed or licensed warehouse; and
(b)
the Director General may demand payment of the excise duty from the licensed manufacturer or licensee on sweetened beverages removed from the place licensed or licensed warehouse if the Director General has reason to believe that such sweetened beverages is not accounted for.
Made 28 June 2019
[Sulit KE.HT (96)669/19-8 Klt.3 SK.27; MOF.TAX(S) 700-2/1/60; PN(PU2)337/XXIII]
LIM GUAN ENG
Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 6(2) of the Excise Act 1976]
Common questions
- What is PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019?
- PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 176 2019, currently marked in force and first recorded in 2019.
- Is PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019 still in force?
- Yes — PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019 is currently in force.
- When did PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019 take effect?
- PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019 was first recorded in 2019.
- How many sections does PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019 have?
- PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019 contains 5 sections.
- Where can I read the official version of PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019?
- The official text of PERINTAH DUTI EKSAIS (MINUMAN BERGULA) (BAYARAN) 2019 is published at lom.agc.gov.my.