What is Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020?

Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 418 2020, currently marked in force and first recorded in 2020.

Is Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 still in force?

Yes — Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 is currently in force.

How many sections does Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 have?

Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 contains 2 sections.

Where can I read the official version of Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020?

The official text of Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 is published at lom.agc.gov.my.

P.U. (A)In force

Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020

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Enacted: 2020
Sections: 2

Front matterCover and publication detailsOpen

P.U. (A) 418

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN)

(NO. 2) 2020

SALES TAX (AMENDMENT) (NO. 2)

REGULATIONS 2020

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 418 2

AKTA CUKAI JUALAN 2018

PERATURAN-PERATURAN CUKAI JUALAN (PINDAAN) (NO. 2) 2020

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 1

(1)

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Cukai

Jualan (Pindaan) (No. 2) 2020.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2021.

Pindaan peraturan 17

Seksyen 2

Peraturan-Peraturan Cukai Jualan 2018 [P.U. (A) 203/2018] dipinda dalam peraturan 17—

(a)

dalam subperaturan (1)—

(i)

dalam perenggan (f), dengan memotong perkataan “dan” di hujung perenggan;

(ii)

dalam perenggan (g), dengan menggantikan noktah dengan perkataan

“; dan”;

(iii)

dengan memasukkan selepas perenggan (g) perenggan yang berikut:

“(h) jika barang bercukai itu, yang diimport ke dalam zon bebas untuk tujuan dieksport semula dan pengeksportan semula itu dibuat di kawasan zon bebas yang sama semasa pengimportan, adalah barang-barang yang berikut:

P.U. (A) 418 3

(i)

rokok;

(ii)

produk tembakau;

(iii)

paip rokok (termasuk kepala paip);

(iv)

rokok elektronik dan peranti pengewap elektrik peribadi yang serupa; atau

(v)

sediaan yang digunakan untuk merokok melalui rokok elektronik dan peranti pengewap elektrik, dalam bentuk cecair atau gel, yang tidak mengandungi nikotin.”;

(b)

dalam perenggan (2)(b), dalam teks bahasa Inggeris, dengan memotong perkataan “be”; dan

(c)

dalam subperaturan (6), dengan memotong perkataan “, atau pada kadar cukai jualan dilevikan atau dikenakan ke atas barang yang sama deskripsi pada masa eksport barang bercukai itu, yang mana lebih rendah”.

Dibuat 31 Disember 2020

[MOF.TAX(S)700-1/1/7 JLD.6; PN(PU2)751/VI]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 418 4

SALES TAX ACT 2018

SALES TAX (AMENDMENT) (NO. 2) REGULATIONS 2020

Opening note

Preamble

IN exercise of the powers conferred by section 106 of the Sales Tax Act [Act 806], the Minister makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Sales Tax (Amendment) (No. 2)

Regulations 2020.

(2)

These Regulations come into operation on 1 January 2021.

Amendment of regulation 17 2.

The Sales Tax Regulations 2018 [P.U. (A) 203/2018] is amended in regulation 17—

(a)

in subregulation (1)—

(i)

in paragraph (f), by deleting the word “and” at the end of the paragraph;

(ii)

in paragraph (g), by substituting for the full stop the words “; and”;

(iii)

by inserting after paragraph (g) the following paragraph:

“(h) where the taxable goods, which are imported into a free zone for the purpose of re-export and the re-exportation was made at the same free zone of importation, are the following goods:

(i)

cigarettes;

(ii)

tobacco products;

(iii)

smoking pipes (including pipe bowls);

P.U. (A) 418 5

(iv)

electronic cigarettes and similar personal electric vaporising devices; or

(v)

preparation of a kind used for smoking through electronic cigarette and electric vaporising device, in forms of liquid or gel, not containing nicotine.”;

(b)

in paragraph (2)(b), in the English text, by deleting the word “be”; and

(c)

in subregulation (6) by deleting the words “, or at the rate of sales tax leviable or chargeable on goods of a like description at the time of export of the taxable goods, whichever is the lower”.

Made 31 December 2020

[MOF.TAX(S)700-1/1/7 JLD.6; PN(PU2)751/VI]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020?: Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 418 2020, currently marked in force and first recorded in 2020.
Is Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 still in force?: Yes — Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 is currently in force.
When did Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 take effect?: Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 was first recorded in 2020.
How many sections does Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 have?: Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 contains 2 sections.
Where can I read the official version of Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020?: The official text of Peraturan-Peraturan Cukai Jualan (Pindaan) (No. 2) 2020 is published at lom.agc.gov.my.

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