/akn/my/act/pua/2023/332

PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 7

Quick answer

About this p.u. (a)

PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 332 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(b) A kta 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) (No. 2) 2023.

(2)

Perintah ini mula berkuat kuasa pada 1 Disember 2023.

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 5A, dalam ruang (2), dengan memotong perkataan “approved by the Minister”; dan

(b)

dengan memasukkan selepas butiran 5A 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

“5B.

Franchise holder, distributor or dealer of motor vehicle

Locally manufactured motor vehicle under heading 87.02

of the prevailing

Customs Duties

Order

(a)

The goods are purchased from a registered manufacturer by the person specified in column (2);

(b)

that the goods are to be sold to—

(i)

religious institution;

The person specified in column (2)

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

death charitable institution;

(iii)

Village

Community

Management

Council

(iv)

Village

Development and Safety Committee

(v)

Village

Development and Safety Committee

(JKKK) in Sabah or

Sarawak;

(c)

that the goods are used solely or to be converted as hearse by the person specified in subitem (b);

(d)

that—

(i)

the religious institution; or

(ii)

the death charitable institution;

is registered with the relevant authority;

(e)

that the vehicle must be registered with the Road

Transport Department of

Malaysia in the name of—

(i)

the religious institution;

(ii)

the death charitable institution;

(iii)

the

Village

Community

Management Council

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

the

Village

Development and

Safety

Committee

(v)

the

Village

Development and

Safety

Committee

(JKKK) in Sabah or

Sarawak;

(f)

that the goods are new;

(g)

that the goods shall not be used for commercial purpose;

(h)

that the person specified in subitem (b) notifies the

Senior Officer of Sales Tax in writing that the person specified in column (2)

purchased the goods from a registered manufacturer;

(i)

that the application for the certificate of exemption by the person specified in column (2)

shall be submitted together with the written notification specified in subitem (h); and

(j)

any other conditions as the Director General may deem fit to impose.

Seksyen 5C

Franchise holder, distributor or dealer of motor vehicle

Locally manufactured motor vehicle under heading 87.02 (van and bus)

of the prevailing

Customs Duties

Order

(a)

The goods are purchased from a registered manufacturer by the person specified in column (2);

(b)

that the goods are to be sold to the approved institution or organization under subsection 44(6) of

The person specified in column (2)

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by the Income Tax Act 1967

[Act 53];

(c)

that the goods are used solely by the approved institution or organization under subsection 44(6) of the Income Tax Act 1967;

(d)

that the goods must be registered with the Road

Transport Department of

Malaysia in the name of the institution or organization;

(e)

that the goods are new;

(f)

that the approved institution or organization under subsection 44(6) of the Income Tax Act 1967

notifies the Senior Officer of Sales Tax in writing that the person specified in column (2) purchased the goods from a registered manufacturer;

(g)

that the application for the certificate of exemption by the person specified in column (2)

shall be submitted together with the written notification specified in subitem (f); and

(h)

any other conditions as the Director General may deem fit to impose.

Seksyen 5D

(a)

express bus operator;

(b)

stage bus operator;

Van or bus under heading 87.02 (with at least 18 seater and above) of the prevailing

(a)

The goods are purchased from a registered manufacturer by the person specified in column (2);

The person specified in column (2)”.

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(c)

school bus operator

Customs Duties

Order

(b)

that the person specified in column (2) must obtain a valid permit from the Land Public Transport

Agency

(APAD)

Commercial

Vehicle

Licensing Board (LPKP);

(c)

that the goods are used solely by the person specified in column (2);

and

(d)

any other conditions as the Director General may deem fit to impose.

Dibuat 25 Oktober 2023

(MOF.TAX(S)700-1/2/21(7); KE.HF(152)899/04JLD2(25); PN(PU2)751/JLD.8)

ANWAR BIN IBRAHIM

Menteri Kewangan

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

P.U. (A) 332 7

SALES TAX ACT 2018

SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX)

(AMENDMENT) (NO. 2) ORDER 2023

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) (No. 2) 2023.

(2)

This Order comes into operation on 1 December 2023.

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 5A, in column (2), by deleting the words “approved by the Minister”; and

(b)

by inserting after item 5A and the particulars relating to it the following items and particulars:

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

“5B.

Franchise holder, distributor or dealer of motor vehicle

Locally manufactured motor vehicle under heading 87.02

of the prevailing

Customs Duties

Order

(a)

The goods are purchased from a registered manufacturer by the person specified in column (2);

(b)

that the goods are to be sold to—

(i)

religious institution;

The person specified in column (2)

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(ii)

death charitable institution;

(iii)

Village

Community

Management Council

(iv)

Village Development and Safety Committee

(v)

Village Development and Safety Committee

(JKKK) in Sabah or

Sarawak;

(c)

that the goods are used solely or to be converted as hearse by the person specified in subitem (b);

(d)

that—

(i)

the religious institution; or

(ii)

the death charitable institution;

is registered with the relevant authority;

(e)

that the vehicle must be registered with the Road

Transport Department of

Malaysia in the name of—

(i)

the religious institution;

(ii)

the death charitable institution;

(iii)

the

Village

Community

Management Council

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iv)

the

Village

Development and

Safety

Committee

(v)

the

Village

Development and

Safety

Committee

(JKKK) in Sabah or

Sarawak;

(f)

that the goods are new;

(g)

that the goods shall not be used for commercial purpose;

(h)

that the person specified in subitem (b) notifies the Senior Officer of Sales

Tax in writing that the person specified in column (2) purchased the goods from a registered manufacturer;

(i)

that the application for the certificate of exemption by the person specified in column (2)

shall be submitted together with the written notification specified in subitem (h); and

(j)

any other conditions as the Director General may deem fit to impose.

Seksyen 5C

Franchise holder, distributor or dealer of motor vehicle

Locally manufactured motor vehicle under heading 87.02 (van and bus)

of the prevailing

Customs Duties

Order

(a)

The goods are purchased from a registered manufacturer by the person specified in column (2);

(b)

that the goods are to be sold to the approved institution or organization

The person specified in column (2)

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by under subsection 44(6) of the Income Tax Act 1967

[Act 53];

(c)

that the goods are used solely by the approved institution or organization under subsection 44(6) of the Income Tax Act 1967;

(d)

that the goods must be registered with the Road

Transport Department of

Malaysia in the name of the institution or organization;

(e)

that the goods are new;

(f)

that the approved institution or organization under subsection 44(6) of the Income Tax Act 1967

notifies the Senior Officer of Sales Tax in writing that the person specified in column (2) purchased the goods from a registered manufacturer;

(g)

that the application for the certificate of exemption by the person specified in column (2)

shall be submitted together with the written notification specified in subitem (f); and

(h)

any other conditions as the Director General may deem fit to impose.

Seksyen 5D

(a)

express bus operator;

Van or bus under heading 87.02 (with at least 18 seater and above) of the prevailing

(a)

The goods are purchased from a registered manufacturer by the person specified in column (2);

The person specified in column (2)”.

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(b)

stage bus operator;

(c)

school bus operator

Customs Duties

Order

(b)

that the person specified in column (2) must obtain a valid permit from the Land Public Transport

Agency

(APAD)

Commercial

Vehicle

Licensing Board (LPKP);

(c)

that the goods are used solely by the person specified in column (2);

and

(d)

any other conditions as the Director General may deem fit to impose.

Made 25 October 2023

(MOF.TAX(S)700-1/2/21(7); KE.HF(152)899/04JLD2(25); PN(PU2)751/JLD.8)

ANWAR BIN IBRAHIM

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) (NO. 2) 2023?: PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 332 2023, currently marked in force and first recorded in 2023.
Is PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023 still in force?: Yes — PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023 is currently in force.
When did PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023 take effect?: PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023 was first recorded in 2023.
How many sections does PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023 have?: PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023 contains 7 sections.
Where can I read the official version of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023?: The official text of PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2023 is published at lom.agc.gov.my.