P.U. (A)In force

Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021

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Enacted: 2021
Sections: 13

Front matterCover and publication detailsOpen

P.U. (A) 267

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI JUALAN (ORANG YANG

DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI)

(PINDAAN) 2021

SALES TAX (PERSONS EXEMPTED

FROM PAYMENT OF TAX)

(AMENDMENT) ORDER 2021

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 267 2

AKTA CUKAI JUALAN 2018

PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA

PEMBAYARAN CUKAI) (PINDAAN) 2021

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(b) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Orang Yang

Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021.

(2)

Perintah ini mula berkuat kuasa pada 15 Jun 2021.

Pindaan Jadual A

Seksyen 2

Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran

Cukai) 2018 [P.U. (A) 210/2018] dipinda dalam Jadual A—

(a)

berhubung dengan butiran 58—

(i)

dalam ruang (3)—

dengan memasukkan selepas perkataan “Diesel fuel ,”

perkataan “liquefied natural gas,”;

dengan memasukkan selepas perkataan “2710.19.72 00,”

perkataan “2711.11.00 00,”; dan

(C)

dengan memotong perkataan “, 2710.19.60 00”;

P.U. (A) 267 3

(ii)

dalam ruang (4), dengan menggantikan subbutiran (a) hingga (d)

dengan subbutiran yang berikut:

“(a)

That the goods are purchased from a registered manufacturer or transported from Special Area;

(b)

that the goods are to be used solely as bunker fuel of the vessel including fishing boats;

(c)

that the vessel including fishing boats is of a type as determined by the Director General;

(d)

that the person in column (2) shall comply with any other conditions as the Director General may deem fit to impose.”;

dan

(iii)

dalam ruang (5), dengan menggantikan perkataan “The master or the chief engineer of the vessel or the master in respect of fishing boats” dengan perkataan “The person in column (2)”;

(b)

dengan memasukkan selepas butiran 58 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:

(1)

Item

(2)

Persons

(3)

Goods

Exempted

(4)

Conditions

(5)

Certificate to be signed by

“58A.

Any person approved to carry out bunkering services under the

Petroleum

Development

Act 1974

[Act 144]

Diesel fuel, liquefied natural gas, lubricating oil and greases under subheadings 2710.19.72 00,

Seksyen 2711

11.00 00,

Seksyen 2710

19.43 00,

(a)

That the goods are purchased from a registered manufacturer or transported from

Special

Area;

The person in column

(2)

or any other person authorized by him”; dan

P.U. (A) 267 4

(1)

Item

(2)

Persons

(3)

Goods

Exempted

(4)

Conditions

(5)

Certificate to be signed by

Seksyen 2710

19.44 00,

Seksyen 2710

19.20 00,

Seksyen 2710

19.30 00

and 2710.19.90 00

of the prevailing

Customs Duties

Order

(b)

that the goods are to be used solely as bunker fuel of the vessel including fishing boats;

(c)

that the vessel including fishing boats is of a type as determined by the

Director

General;

(d)

that it is proved to the satisfaction of the

Director

General that the goods are to be delivered directly to such vessel including the fishing boats;

(e)

that the person in column

(2)

shall comply with any other conditions as the

Director

General may deem fit to impose.

P.U. (A) 267 5

(c)

berhubung dengan butiran 60—

(i)

dalam ruang (2)—

dengan memasukkan di hujung subbutiran

(b)

koma bernoktah; dan dengan memasukkan selepas subbutiran

(b)

subbutiran yang berikut:

“(c)

Persatuan Nelayan Negeri Sarawak (PENESA).”;

(ii)

dalam ruang (3), dengan memotong perkataan “, 2710.19.60 00”;

(iii)

dalam ruang (4), dengan menggantikan subbutiran (a) hingga (d)

dengan subbutiran yang berikut:

“(a)

That the goods are purchased from a registered manufacturer or transported from Special Area;

(b)

that the goods are to be supplied solely to fishing boats of the members of the person in column (2) at places approved by the Director General;

(c)

that the goods are to be used solely for fishing boats of the members of the person in column (2);

(d)

that the person in column (2) shall comply with any other conditions as the Director General may deem fit to impose.”; dan

P.U. (A) 267 6

(iv)

dalam ruang (5), dengan menggantikan perkataan “The person approved by the Director General” dengan perkataan “The person in column (2)”.

Dibuat 14 Jun 2021 2021

[KE.HF(152)899/04 JLD 2(2); PN(PU2)751/VI]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]

P.U. (A) 267 7

SALES TAX ACT 2018

SALES TAX (PERSON EXEMPTED FROM PAYMENT OF TAX)

(AMENDMENT) ORDER 2021

Opening note

Preamble

IN exercise of the powers conferred by paragraph 35(1)(b) 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 (Persons Exempted From

Payment Of Tax) (Amendment) Order 2021.

(2)

This Order comes into operation on 15 June 2021.

Amendment of Schedule A

Seksyen 2

The Sales Tax (Persons Exempted From Payment Of Tax) Order 2018

[P.U. (A) 210/2018] is amended in Schedule A—

(a)

in relation to item 58—

(i)

in column (3)—

by inserting after the words “Diesel fuel ,” the words

“liquefied natural gas,”;

by inserting after the word “2710.19.72 00,” the word

“2711.11.00 00,”; and

(C)

by deleting the word “2710.19.60 00”;

P.U. (A) 267 8

(ii)

in column (4), by substituting for subitems (a) to (d)

the following subitems:

“(a)

That the goods are purchased from a registered manufacturer or transported from Special Area;

(b)

that the goods are to be used solely as bunker fuel of the vessel including fishing boats;

(c)

that the vessel including fishing boats is of a type as determined by the Director General;

(d)

that the person in column (2) shall comply with any other conditions as the Director General may deem fit to impose.”;

and

(iii)

in column (5), by substituting for the words “The master or the chief engineer of the vessel or the master in respect of fishing boats”

the words “The person in column (2)”;

(b)

by inserting after item 58 and the particulars relating to it the following item and particulars:

(1)

Item

(2)

Persons

(3)

Goods

Exempted

(4)

Conditions

(5)

Certificate to be signed by

“58A.

Any person approved to carry out bunkering services under the

Petroleum

Development

Act 1974

Diesel fuel, liquefied natural gas, lubricating oil and greases under subheadings 2710.19.72 00,

Seksyen 2711

11.00 00,

(a)

That the goods are purchased from a registered manufacturer or transported

The person in column

(2)

or any other person authorized by him”;

and

P.U. (A) 267 9

(1)

Item

(2)

Persons

(3)

Goods

Exempted

(4)

Conditions

(5)

Certificate to be signed by

[Act 144]

Seksyen 2710

19.43 00,

Seksyen 2710

19.44 00,

Seksyen 2710

19.20 00,

Seksyen 2710

19.30 00

and 2710.19.90 00

of the prevailing

Customs Duties

Order from Special

Area;

(b)

that the goods are to be used solely as bunker fuel of the vessel including fishing boats;

(c)

that the vessel including fishing boats is of a type as determined by the

Director

General;

(d)

that it is proved to the satisfaction of the

Director

General that the goods are to be delivered directly to such vessel including the fishing boats;

(e)

that the person in column

(2)

shall comply with any other conditions as the

Director

General may deem fit to impose.

P.U. (A) 267 10

(c)

in relation to item 60—

(i)

in column (2)—

by inserting at the end of subitem (b) a semicolon; and by inserting after subitem (b) the following subitem:

“(c)

Persatuan Nelayan Negeri Sarawak (PENESA).”;

(ii)

in column (3), by deleting the word “, 2710.19.60 00”;

(iii)

in column (4), by substituting for subitems (a) to (d)

the following subitems:

“(a)

That the goods are purchased from a registered manufacturer or transported from Special Area;

(b)

that the goods are to be supplied solely to fishing boats of the members of the person in column (2) at places approved by the Director General;

(c)

that the goods are to be used solely for fishing boats of the members of the person in column (2);

(d)

that the person in column (2) shall comply with any other conditions as the Director General may deem fit to impose.”;

and

(iv)

in column (5), by substituting for the words “The person approved by the Director General” the words “The person in column (2)”.

P.U. (A) 267 11

Made 14 June 2021

[KE.HF(152)899/04 JLD 2(2); PN(PU2)751/VI]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the Sales Tax Act 2018]

Common questions

What is Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021?: Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 267 2021, currently marked in force and first recorded in 2021.
Is Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021 still in force?: Yes — Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021 is currently in force.
When did Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021 take effect?: Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021 was first recorded in 2021.
How many sections does Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021 have?: Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021 contains 13 sections.
Where can I read the official version of Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021?: The official text of Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) 2021 is published at lom.agc.gov.my.

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