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Peraturan-Peraturan Eksais (Pindaan) 2024

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Enacted
2024
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7

Peraturan-Peraturan Eksais (Pindaan) 2024 is Malaysia P.U. (A), cited as P.U. (A) 359 2024, currently marked in force and first recorded in 2024.

Front matterCover and publication detailsOpen
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WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERATURAN-PERATURAN EKSAIS (PINDAAN) 2024

EXCISE (AMENDMENT) REGULATIONS 2024

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

2

AKTA EKSAIS 1976

PERATURAN-PERATURAN EKSAIS (PINDAAN) 2024

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh seksyen 85 Akta Eksais 1976 [Akta 176], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

Peraturan-Peraturan

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Eksais 1977

[P.U.

(A)

161/1977], yang disebut

“Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dengan memasukkan selepas peraturan 47 bahagian yang berikut:

Permohonan bagi kelulusan.

“BAHAGIAN VIIIA

PERNIAGAAN RUNCIT

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Seksyen 47A

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(2)

Permohonan bagi kelulusan di bawah subperaturan (1)

hendaklah disertakan dengan apa-apa dokumen yang berhubungan dengan permohonan itu sebagaimana yang dikehendaki oleh Menteri.

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(3)

Apabila permohonan di bawah subperaturan (1)

diterima, Menteri boleh membenarkan atau menolak permohonan bagi kelulusan itu.

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(4)

Orang yang diluluskan di bawah peraturan ini hendaklah mematuhi syarat-syarat yang berikut:

(a)

orang yang diluluskan itu hendaklah menyediakan suatu sistem elektronik yang mencukupi untuk merekodkan semua transaksi termasuk apa-apa invois, resit atau laporan yang berhubungan dengan barang yang dijual secara runcit;

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(b)

orang yang diluluskan itu tidak boleh menyerahhakkan atau memindah milik kelulusan yang diberikan kepada mana-mana orang lain;

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(c)

Ketua

Pengarah boleh memeriksa stok barang yang dijual secara runcit pada bila-bila masa;

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(d)

orang yang diluluskan itu hendaklah dengan segera memberitahu Menteri secara bertulis apa-apa perubahan kepada butir-butir permohonan bagi kelulusan yang diberikan oleh

Menteri; dan

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(e)

apa-apa syarat lain sebagaimana yang difikirkan patut oleh Menteri.

4

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(5)

Menteri boleh, pada bila-bila masa, membatalkan kelulusan yang diberikan di bawah peraturan ini melalui notis secara bertulis.

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(6)

Mana-mana orang yang melanggar subperaturan (4)

melakukan suatu kesalahan dan boleh, apabila disabitkan, didenda tidak melebihi lima puluh ribu ringgit atau dipenjarakan selama tempoh tidak melebihi satu tahun atau kedua-duanya.”.

Pindaan peraturan 59Q

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Seksyen 3

Peraturan 59Q Peraturan-Peraturan ibu dipinda—

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(a)

dalam nota birai, dengan menggantikan perkataan “atau Tioman”

dengan perkataan “, Tioman, Pangkor atau Pulau 1”; dan

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(b)

dengan menggantikan perkataan “atau Pangkor” di mana-mana jua terdapat dengan perkataan “, Pangkor atau Pulau 1”.

Dibuat 20 November 2024

[SULIT KE.HD(122)860/02Klt.8(7); MOF.TAX(S)700-2/1/16 Jld.14; PN(PU2)337/JLD.29]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

5

EXCISE ACT 1976

EXCISE (AMENDMENT) REGULATIONS 2024

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Opening note

Preamble

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  1. IN exercise of the powers conferred by section 85 of the Excise Act 1976 [Act 176], the Minister makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Excise (Amendment)

Regulations 2024.

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(2)

These Regulations come into operation on 1 December 2024.

New Part VIIIA

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Seksyen 2

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The Excise Regulations 1977 [P.U. (A) 161/1977], which are referred to as the “principal Regulations” in these Regulations, are amended by inserting after regulation 47 the following part:

Application for approval.

“PART VIIIA

RETAIL TRADE

Seksyen 47A

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(2)

The application for approval under subregulation (1)

shall be accompanied by any document relating to the application as required by the Minister.

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(3)

Upon receipt the application under subregulation (1), the Minister may grant or refuse the application for approval.

6

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(4)

An approved person under this regulation shall comply with the following conditions:

(a)

the approved person shall provide a sufficient electronic system to record all transactions including any invoice, receipt or report relating to the goods sold by retail;

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(b)

the approved person shall not assign or transfer the approval granted to any other person;

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(c)

the Director General may inspect the stock of goods to be sold by retail at any time;

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(d)

the approved person shall immediately notify the Minister in writing of any change to the particulars of the application for approval granted by the Minister; and

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(5)

The Minister may, at any time, revoke the approval granted under this regulation by notice in writing.

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(6)

Any person who contravenes subregulation (4)

commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding one year or to both.”.

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Amendment of regulation 59Q

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Seksyen 3

Regulation 59Q of the principal Regulations is amended—

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(a)

in the marginal note, by substituting for the words “or Tioman” the words

“, Tioman, Pangkor or Pulau 1”; and

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(b)

by substituting for the words “or Pangkor” wherever appearing the words

“, Pangkor or Pulau 1”.

Made 20 November 2024

[SULIT KE.HD(122)860/02Klt.8(7); MOF.TAX(S)700-2/1/16 Jld.14; PN(PU2)337/JLD.29]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

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Common questions

What is Peraturan-Peraturan Eksais (Pindaan) 2024?
Peraturan-Peraturan Eksais (Pindaan) 2024 is Malaysia P.U. (A), cited as P.U. (A) 359 2024, currently marked in force and first recorded in 2024.
Is Peraturan-Peraturan Eksais (Pindaan) 2024 still in force?
Yes — Peraturan-Peraturan Eksais (Pindaan) 2024 is currently in force.
When did Peraturan-Peraturan Eksais (Pindaan) 2024 take effect?
Peraturan-Peraturan Eksais (Pindaan) 2024 was first recorded in 2024.
How many sections does Peraturan-Peraturan Eksais (Pindaan) 2024 have?
Peraturan-Peraturan Eksais (Pindaan) 2024 contains 7 sections.
Where can I read the official version of Peraturan-Peraturan Eksais (Pindaan) 2024?
The official text of Peraturan-Peraturan Eksais (Pindaan) 2024 is published at lom.agc.gov.my.

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