PERINTAH CUKAI JUALAN (PENGECUALIAN DARIPADA PENDAFTARAN) (PINDAAN) 2022

Perintah ini bolehlah dinamakan Perintah Cukai Jualan (Pengecualian daripada Pendaftaran) (Pindaan) 2022.

Cukai

Jualan

(Pengecualian daripada

Pendaftaran)

2018

[P.U. (A) 208/2018], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 2—

Jadual A Perintah ibu dipinda dengan menggantikan Jadual A dengan jadual yang berikut:

“JADUAL A

1.

Mencuci, mencetak gambar, mengeluar slaid filem atau apa-apa bentuk format atau kombinasi mana-mana aktiviti tersebut.

2.

Mengukir, mencetak, melukis, menulis, mengukir timbul atau apa-apa aktiviti lain seumpamanya pada barang bercukai dengan perihalan yang berhubungan dengan rekod sukan atau hal keadaan lain barang bercukai itu didermakan atau dianugerahkan.

3.

Pengilangan konkrit siap campur.

4.

Penyediaan makanan atau minuman oleh—

(i)

mana-mana orang yang menyediakan perkhidmatan di bawah

Kumpulan

Jadual

Pertama,

Peraturan-Peraturan

Cukai

Perkhidmatan 2018 [P.U.(A) 214/2018]; atau

(ii)

dapur berpusat untuk pengedaran ke premisnya yang menyediakan perkhidmatan di bawah

Kumpulan

Jadual

Pertama,

Peraturan-Peraturan Cukai Perkhidmatan 2018 [P.U.(A) 214/2018].

5.

Penyediaan logam tar, penapisan tar, dan penyediaan campuran bitumen dan logam panas untuk pembinaan jalan.

6.

Pengeluaran salinan dokumen dengan mesin penyalin atau proses penyalinan yang seumpamanya.

P.U. (A) 277 4

7.

Pembungkusan semula barang pukal yang sama ke dalam bungkusan yang lebih kecil.

8.

Pembaikan barang terpakai atau barang yang telah digunakan.

9.

Ujian penglihatan, preskripsi kanta yang sesuai dan pemasangan kanta tersebut ke dalam bingkai.

10.

Operasi yang berikut apabila dilakukan oleh seseorang selain daripada pengilang berdaftar:

(i)

memvarnis dan/atau menggilap kepingan perabot yang telah siap;

(ii)

pemasangan kaca bahagian atas dan/atau pintu kaca ke perabot selain yang siap.

11.

Pengurangan saiz dan/atau perubahan bentuk tanpa mengubah sifat barang bercukai tersebut.

12.

Pemberian perkhidmatan jahitan secara peribadi tetapi tidak termasuk perkhidmatan jahitan yang disediakan oleh syarikat yang terlibat dalam perniagaan mengilang pakaian dan barang tekstil lain.

13.

Mencetak, menjahit atau menampal logo, mengait, krusye atau menyulam pada pakaian siap.

14.

Pewarnaan kain yang dibekalkan oleh orang lain tanpa mengubah saiz atau bentuk kain tersebut.

15.

Pengilangan kain batik menggunakan teknik tradisional pencetakan blok secara manual, pencetakan skrin secara manual dan/atau lukisan tangan atau lukisan dan barang daripadanya.

P.U. (A) 277 5

16.

Operasi membersih dengan membuang kotoran atau habuk tanpa apa-apa operasi lain.”.

Dibuat 29 Ogos 2022

[KE.HF(152) 899/04 JLD 2(7); MOF.TAX(S)700-1/2/26 JLD. 5; PN(PU2)751/JLD. 7]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 277 6

SALES TAX ACT 2018

SALES TAX (EXEMPTION FROM REGISTRATION) (AMENDMENT) ORDER 2022

IN exercise of the powers conferred by subsection 20(1)

of the

Sales Tax Act 2018 [Act 806], the Minister makes the following order:

Citation 1.

This order may be cited as the Sales Tax (Exemption from Registration)

(Amendment) Order 2022.

Amendment of paragraph 2 2.

Sales Tax (Exemption from Registration) Order 2018 [P.U. (A) 208/2018], which is referred to as “principal Order” in this Order, is amended in paragraph 2—

“(1) Any person who operates only one manufacturing operation out of several operations in a manufacturing chain to produce a goods and that operation is specified in Schedule A, such person is exempted from registration under subsection 13(1) of the Act irrespective of the total sales value of the taxable goods in the period of twelve months.”; and

“(1A) Notwithstanding subparagraph (1), if the person operates more than one manufacturing operations as specified in Schedule A and such manufacturing operations does not relates in producing a goods, the person is exempted from registration.”.

Amendment of Schedule A

3.

Schedule A to the principal Order is amended by substituting for Schedule A the following schedule:

P.U. (A) 277 7

“SCHEDULE A

1.

The developing, printing of photograph, production of film slides or any forms or combination of any of those activities.

2.

Engraving, printing, drawing, writing, embossing or any other similar activities on taxable goods with a description relating to the sports record or other circumstances under which the taxable goods was donated or awarded.

3.

The manufacture of ready mixed concrete.

4.

The preparation of foods or drinks by —

(i)

any person who provide services under Group B, First Schedule,

Service Tax Regulations 2018 [P.U.(A) 214/2018]; or

(ii)

central kitchen for distribution to its premises which provide services under

Group

First

Schedule,

Service

Tax

Regulations 2018 [P.U.(A) 214/2018].

5.

The preparation of tarred metal, tarred screening, and hot mixed preparations of bitumen and metal for road construction.

6.

The production of copies of documents by the copy machine or similar copying process.

7.

The repacking of the same bulk goods into smaller packages.

8.

The repair of second hand or used goods.

9.

The testing of eyesight, the prescription of suitable lenses and the installation of such lenses into frames.

P.U. (A) 277 8

10.

The following operations when performed by a person other than a registered manufacturer:

(i)

the varnishing and/or polishing of finished pieces of furniture;

(ii)

the installation of glass tops and/or glass doors to pieces of furniture otherwise complete.

11.

The reduction of size and/or changing of the shape without changing the nature of such taxable goods.

12.

The rendering of personal tailoring service but excluding tailoring service provided by company engaged in the business of manufacturing garments and other textile articles.

13.

Printing, sewing or pasting of logo, knitting, crocheting or embroidering on ready made garments.

14.

The colouring of cloth supplied by another person without changing the size or shape of the said cloth.

15.

The manufacture of batik fabrics using traditional techniques of manual block printing, manual screen printing and/or hand drawing or painting and the articles thereof.

16.

A cleaning operation by removing dirt or dust without any further operations.”.

Made 29 August 2022

[KE.HF(152) 899/04 JLD 2(7); MOF.TAX(S)700-1/2/26 JLD. 5; PN(PU2)751/JLD. 7]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance