/akn/my/act/pua/2019/370

PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019

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Type
P.U. (A)
Status
In force
Enacted
2019
Sections
3

Quick answer

About this p.u. (a)

PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 370 2019, currently marked in force and first recorded in 2019.

Opening note

Preamble

Suggest a correction
  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 10(2) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Jadual

Suggest a correction

Jadual Pertama—

(a)

dengan memasukkan selepas kepala 39.22 dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

Heading

(1)

Subheading

(2)

Description

(3)

“39.26

Other articles of plastics and articles of other materials of headings 39.01 to 39.14.

3926.90

3926.90.39 00

- Other:

- - Hygenic, medical and surgical articles:

- - - Other (baby pacifier whether or not with clip)”;

(b)

dengan memasukkan selepas kepala 69.01 dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

P.U. (A) 370 3

Heading

(1)

Subheading

(2)

Description

(3)

“70.07

Safety glass, consisting of toughened

(tempered) or laminated glass.

- Laminated safety glass

7007.29

- - Other

7007.29.90 00 - - - Other”; dan

(c)

dengan memasukkan selepas kepala 91.14 dan butir-butir yang berhubungan dengannya kepala dan butir-butir yang berikut:

Heading

(1)

Subheading

(2)

Description

(3)

“94.01

Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof

9401.80.00 00 - Other seats (car safety seats for infant and young children)”.

Dibuat 16 Disember 2019

[MOF.TAX(R)700-2/8/1 Jld. 4; PN(PU2)751/V]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 10(3) Akta Cukai Jualan 2018]

P.U. (A) 370 4

SALES TAX ACT 2018

SALES TAX (RATES OF TAX) (AMENDMENT) ORDER 2019

IN exercise of the powers conferred by subsection 10(2)

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 (Rates of Tax) (Amendment)

Order 2019.

(2)

This Order comes into operation on 1 January 2020.

Amendment of First Schedule 2.

The Sales Tax (Rates of Tax) Order 2018 [P.U. (A) 221/2018] is amended in the

First Schedule—

(a)

by inserting after heading 39.22 and the particulars relating to it the following heading and particulars:

Heading

(1)

Subheading

(2)

Description

(3)

“39.26

Other articles of plastics and articles of other materials of headings 39.01 to 39.14.

3926.90

3926.90.39 00

- Other:

- - Hygenic, medical and surgical articles:

- - - Other (baby pacifier whether or not with clip)”;

(b)

by inserting after heading 69.01 and the particulars relating to it the following heading and particulars:

P.U. (A) 370 5

Heading

(1)

Subheading

(2)

Description

(3)

“70.07

Safety glass, consisting of toughened

(tempered) or laminated glass.

- Laminated safety glass

7007.29

- - Other

7007.29.90 00 - - - Other”; and

(c)

by inserting after heading 91.14 and the particulars relating to it the following heading and particulars:

Heading

(1)

Subheading

(2)

Description

(3)

“94.01

Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof

9401.80.00 00 - Other seats (car safety seats for infant and young children)”.

Made 16 December 2019

[MOF.TAX(R)700-2/8/1 Jld. 4; PN(PU2)751/V]

LIM GUAN ENG

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 10(3) of the Sales Tax Act 2018]

Common questions

What is PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019?
PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 370 2019, currently marked in force and first recorded in 2019.
Is PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 still in force?
Yes — PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 is currently in force.
When did PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 take effect?
PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 was first recorded in 2019.
How many sections does PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 have?
PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019?
The official text of PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 is published at lom.agc.gov.my.
PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2019 (No. 370)