P.U. (A)In force
Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023
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- Enacted
- 2023
- Sections
- 2
Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023 is Malaysia P.U. (A), cited as P.U. (A) 102 2023, currently marked in force and first recorded in 2023.
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P.U. (A) 102
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI JUALAN (KADAR CUKAI)
(PINDAAN) 2023
SALES TAX (RATE OF TAX)
(AMENDMENT) ORDER 2023
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 102 2
AKTA CUKAI JUALAN 2018
PERINTAH CUKAI JUALAN (KADAR CUKAI) (PINDAAN) 2023
Opening note
Preamble
- 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
Seksyen 2
Pindaan perenggan 2
Perintah Cukai Jualan (Kadar Cukai) 2022 [P.U. (A) 176/2022] dipinda dalam subperenggan 2(1) dengan menggantikan perenggan (b) dengan perenggan yang berikut:
“(b)
barang yang diimport pada atau dengan mana-mana orang yang memasuki Malaysia atau dalam bagasi orang itu dan barang itu bukan bagi kegunaan perdagangan, tidak termasuk—
(i)
kenderaan bermotor;
(v)
produk tembakau;
(viii)
sediaan yang digunakan untuk merokok melalui rokok elektronik dan peranti pengewapan elektrik, dalam bentuk cecair atau gel, sama ada mengandungi nikotin atau tidak;
(x)
tiub.”.
Dibuat 29 Mac 2023
[SULITKE.HT(152)899/04; KE.HF(152)899/04 JLD.2(20); PN(PU2)751/VI]
ANWAR BIN IBRAHIM
Menteri Kewangan
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 10(3) Akta Cukai Jualan 2018]
P.U. (A) 102 4
SALES TAX ACT 2018
SALES TAX (RATE OF TAX) (AMENDMENT) ORDER 2023
Opening note
Preamble
- 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.
(2)
This Order comes into operation on 1 April 2023.
Amendment of paragraph 2 2.
The Sales Tax (Rate of Tax) Order 2022 [P.U. (A) 176/2022] is amended in subparagraph 2(1) by substituting for paragraph (b) the following paragraph:
“(b)
goods imported on or with any person entering Malaysia or in the baggage of such person and the goods are not for commercial use, excluding—
(i)
motor vehicles;
(v)
tobacco products;
(viii)
preparation of a kind used for smoking through electronic cigarettes and electric vaporizing device, in form of liquid or gel, whether or not containing nicotine;
(x)
tube.”.
Made 29 March 2023
[SULITKE.HT(152)899/04; KE.HF(152)899/04 JLD.2(20); PN(PU2)751/VI]
ANWAR BIN IBRAHIM
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) 2023?
- Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023 is Malaysia P.U. (A), cited as P.U. (A) 102 2023, currently marked in force and first recorded in 2023.
- Is Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023 still in force?
- Yes — Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023 is currently in force.
- When did Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023 take effect?
- Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023 was first recorded in 2023.
- How many sections does Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023 have?
- Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023 contains 2 sections.
- Where can I read the official version of Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023?
- The official text of Perintah Cukai Jualan (Kadar Cukai) (Pindaan) 2023 is published at lom.agc.gov.my.
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