Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Eksais (Penentuan Nilai Barang-Barang yang Dikilangkan Secara Tempatan bagi
Maksud Melevi Duti Eksais) 2019.
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Peraturan-Peraturan Eksais (Penentuan Nilai Barang-Barang yang Dikilangkan Secara Tempatan bagi Maksud Melevi Duti Eksais) 2019 is Malaysia P.U. (A), cited as P.U. (A) 359 2019, currently marked in force and first recorded in 2019.
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERATURAN-PERATURAN EKSAIS (PENENTUAN NILAI
BARANG-BARANG YANG DIKILANGKAN SECARA
TEMPATAN BAGI MAKSUD MELEVI DUTI EKSAIS) 2019
EXCISE (DETERMINATION OF VALUE OF LOCALLY
MANUFACTURED GOODS FOR THE PURPOSE OF LEVYING
EXCISE DUTY) REGULATIONS 2019
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA EKSAIS 1976
PERATURAN-PERATURAN EKSAIS (PENENTUAN NILAI BARANG-BARANG YANG
DIKILANGKAN SECARA TEMPATAN BAGI MAKSUD MELEVI DUTI EKSAIS) 2019
Opening note
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Eksais (Penentuan Nilai Barang-Barang yang Dikilangkan Secara Tempatan bagi
Maksud Melevi Duti Eksais) 2019.
Penentuan nilai barang yang dikilangkan secara tempatan bagi maksud melevi duti eksais
Nilai barang yang dikilangkan secara tempatan bagi maksud melevi duti eksais hendaklah harga yang pembeli akan bayar bagi barang itu atas pembelian dalam pasaran terbuka pada masa duti itu kena dibayar apabila pemindahan barang itu dari tempat pengilangannya tidak termasuk apa-apa kos, caj dan belanja pengangkutan dan penyimpanan sebaik selepas pemindahan itu.
Dibuat 20 Disember 2019
[MOF.TAX(S)700-1/1/7 Jld.2(18); PN(PU2)337/XXIV]
LIM GUAN ENG
Menteri Kewangan
3
EXCISE ACT 1976
EXCISE (DETERMINATION OF VALUE OF LOCALLY MANUFACTURED GOODS FOR THE
PURPOSE OF LEVYING EXCISE DUTY) REGULATIONS 2019
Opening note
These regulations may be cited as the Excise (Determination of Value of
Locally Manufactured Goods for the Purpose of Levying Excise Duty)
Regulations 2019.
These Regulations are deemed to have come into operation on 2 January 2019.
Determination of value of locally manufactured goods for the purpose of levying excise duty 2.
The value of locally manufactured goods for the purpose of levying excise duty shall be the price which a buyer would pay for the goods on purchase in the open market at the time when duty is payable upon the removal of such goods from it’s place of manufacture excluding any costs, charges and expenses of transportation and storage immediately after such removal.
Made 20 December 2019
[MOF.TAX(S)700-1/1/7 Jld.2(18); PN(PU2)337/XXIV]
LIM GUAN ENG
Minister of Finance
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