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PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023

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Type
P.U. (A)
Status
In force
Enacted
2023
Sections
4

Quick answer

About this p.u. (a)

PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 is Malaysia P.U. (A), cited as P.U. (A) 403 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 8(2) Akta Cukai Jualan 2018 [Akta 806], dibaca bersama subseksyen 11B(1) Akta, Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

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(1)

Bagi maksud mengenakan cukai jualan bagi barang bernilai rendah,

Menteri menentukan semua barang yang dijual pada harga tidak melebihi lima ratus ringgit dan dibawa masuk ke dalam Malaysia melalui darat, laut atau udara sebagai barang bernilai rendah.

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(2)

Walau apa pun subperenggan (1), Menteri menentukan barang yang dinyatakan dalam Jadual sebagai bukan barang bernilai rendah bagi maksud

Perintah ini.

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Jadual

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JADUAL

(1)

(2)

Barang 1.

Rokok 2.

Produk tembakau 3.

Minuman keras yang memabukkan 4.

Paip rokok (termasuk kepala paip)

5.

Rokok elektronik dan peranti pengewap elektrik peribadi yang serupa

P.U. (A) 403 3

(1)

(2)

Barang 6.

Sediaan yang digunakan untuk merokok melalui rokok elektronik dan peranti pengewap elektrik, dalam bentuk cecair atau gel, sama ada mengandungi nikotin atau tidak

Pembatalan 3.

Perintah

Cukai

Jualan

(Penentuan

Barang

Bernilai

Rendah)

2022

[P.U. (A) 411/2022] dibatalkan.

Dibuat 22 Disember 2023

[MOF.TAX(S)700-1/2/26 JLD.8; KE.HF(152)899/04 JLD 2 (41); PN(PU2)751/JLD.9]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan Kedua

[Akan dibentangkan di hadapan Dewan Rakyat menurut subseksyen 8(3) dibaca bersama subseksyen 11B(1) Akta Cukai Jualan 2018]

P.U. (A) 403 4

SALES TAX ACT 2018

SALES TAX (DETERMINATION OF LOW VALUE GOODS) ORDER 2023

IN exercise of the powers conferred by subsection 8(2) of the Sales Tax Act 2018

[Act 806], read together with subsection 11B(1) of the Act, the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Sales Tax (Determination of Low Value

Goods) Order 2023.

(2)

This Order comes into operation on 1 January 2024.

Determination of low value goods 2.

(1)

For the purpose of charging sales tax on low value goods, the Minister determines all goods which are sold at a price not exceeding five hundred ringgit and brought into Malaysia by land, sea or air to be low value goods.

(2)

Notwithstanding subparagraph (1), the Minister determines the goods specified in the Schedule not to be low value goods for the purposes of this Order.

Jadual

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(1)

(2)

Goods 1.

Cigarettes 2.

Tobacco products 3.

Intoxicating liquors 4.

Smoking pipes (including pipe bowls)

5.

Electronic cigarettes and similar personal electric vaporizing devices

P.U. (A) 403 5

(1)

(2)

Goods 6.

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

Revocation 3.

The

Sales

Tax

(Determination of

Low

Value

Goods)

Order 2022

[P.U. (A) 411/2022] is revoked.

Made 22 December 2023

[MOF.TAX(S)700-1/2/26 JLD.8; KE.HF(152)899/04 JLD 2 (41); PN(PU2)751/JLD.9]

DATUK SERI AMIR HAMZAH AZIZAN

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 8(3) read together with subsection 11B(1) of the Sales Tax Act 2018]

Common questions

What is PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023?
PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 is Malaysia P.U. (A), cited as P.U. (A) 403 2023, currently marked in force and first recorded in 2023.
Is PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 still in force?
Yes — PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 is currently in force.
When did PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 take effect?
PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 was first recorded in 2023.
How many sections does PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 have?
PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023?
The official text of PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 is published at lom.agc.gov.my.
PERINTAH CUKAI JUALAN (PENENTUAN BARANG BERNILAI RENDAH) 2023 (No. 403)