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P.U. (A)In force

Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022

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Enacted
2022
Sections
2

Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022 is Malaysia P.U. (A), cited as P.U. (A) 410 2022, currently marked in force and first recorded in 2022.

Front matterCover and publication detailsOpen

P.U. (A) 410

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI JUALAN (KADAR CUKAI BARANG

BERNILAI RENDAH) 2022

SALES TAX (RATE OF TAX FOR LOW VALUE GOODS)

ORDER 2022

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 410 2

AKTA CUKAI JUALAN 2018

PERINTAH CUKAI JUALAN (KADAR CUKAI BARANG BERNILAI RENDAH) 2022

Opening note

Preamble

  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 10(2) dibaca bersama dengan subseksyen 11B(1) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Kadar cukai jualan

Kadar cukai jualan bagi barang bernilai rendah yang hendak dikenakan dan dilevikan hendaklah ditetapkan pada sepuluh peratus.

Dibuat 29 Disember 2022

[MOF.TAX(S)700-1/2/26JLD.7; RAHSIA.KE.HF(152)009/33(3)JLD 2; PN(PU2)751/JLD. 7]

ANWAR BIN IBRAHIM

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 10(3)

Akta Cukai Jualan 2018]

P.U. (A) 410 3

SALES TAX ACT 2018

SALES TAX (RATE OF TAX FOR LOW VALUE GOODS) ORDER 2022

Opening note

Preamble

  1. IN exercise of the powers conferred by subsection 10(2) read together with subsection 11B(1) 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 (Rate of Tax for Low Value Goods) Order 2022.

(2)

This Order comes into operation on 1 January 2023.

Rate of sales tax 2.

The rate of sales tax for low value goods to be charged and levied shall be fixed at ten per cent.

Made 29 December 2022

[MOF.TAX(S)700-1/2/26JLD.7; RAHSIA.KE.HF(152)009/33(3)JLD 2; PN(PU2)751/JLD. 7]

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 Barang Bernilai Rendah) 2022?
Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022 is Malaysia P.U. (A), cited as P.U. (A) 410 2022, currently marked in force and first recorded in 2022.
Is Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022 still in force?
Yes — Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022 is currently in force.
When did Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022 take effect?
Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022 was first recorded in 2022.
How many sections does Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022 have?
Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022 contains 2 sections.
Where can I read the official version of Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022?
The official text of Perintah Cukai Jualan (Kadar Cukai Barang Bernilai Rendah) 2022 is published at lom.agc.gov.my.

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