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Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan

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Enacted
2012
Sections
58

Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan is Malaysia P.U. (A), cited as P.U. (A) 440 2012, currently marked in force and first recorded in 2012.

Front matterCover and publication detailsOpen

P.U. (A) 440

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI JUALAN (KADAR CUKAI NO. 2) 2012

PEMBETULAN

SALES TAX (RATES OF TAX NO. 2) ORDER 2012

CORRIGENDUM

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 440 2

AKTA CUKAI JUALAN 1972

PERINTAH CUKAI JUALAN (KADAR CUKAI NO. 2) 2012

PEMBETULAN

DALAM P.U. (A) 355 yang disiarkan pada 31 Oktober 2012—

(i)

berhubung dengan subkepala 0306.29, potong subkepala 0306.29 110 dan butir-butir yang berhubungan dengannya;

(ii)

berhubung dengan subkepala 1602.50, potong subkepala 1602.50 190 dan butir-butir yang berhubungan dengannya;

(iii)

berhubung dengan kepala 22.05, potong kepala 22.05, subkepala 2205.10 000 dan 2205.90 000 dan butir-butir yang berhubungan dengannya;

(iv)

berhubung dengan kepala 30.03, masukkan sebelum subkepala 3003.39 dan butir-butir yang berhubungan dengannya butir-butir yang berikut:

(v)

berhubung dengan subkepala 3920.49 000, masukkan selepas perkataan “Other” perkataan “(imitation leather in sheets)”;

(2)

Kepala/

Subkepala

Heading/

subheading

Perihal barang/

Description of goods

“3003.31 000

- - Containing insulin”

P.U. (A) 440 3

(vi)

berhubung dengan Bab 54, masukkan di ruang (1) perkataan

“54.01” bersententangan dengan perkataan “Sewing thread of man-made filaments, whether or not put up for retail sale.”;

(vii)

berhubung dengan subkepala 7403.29 000, gantikan perkataan

“excluding” dengan perkataan “other than”;

(viii)

berhubung dengan subkepala 7606.92 000, masukkan selepas perkataan “Of aluminium alloys” perkataan “(excluding painted aluminium alloys coilstock)”;

(ix)

masukkan selepas subkepala 9033.00 100 dan butir-butir yang berhubungan dengannya butir-butir yang berikut:

Heading /

subheading

Description

(2)

“91.01

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.

- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:

11 000

- - With mechanical display only 9101.19 000

- - Other-Other wrist-watches, whether or not incorporating a stop-watch facility:

Seksyen 9101

21 000

- - With automatic winding 9101.29 000

- - Other-Other:

Seksyen 9101

91 000

- - Electrically operated 9101.99 000

- - Other

02

Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.

- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:

11 000

- - With mechanical display only 9102.12 000

- - With opto-electronic display only 9102.19 000

- - Other-Other wrist-watches, whether or not incorporating a stop-watch facility:

P.U. (A) 440 4

Heading /

subheading

Description

Seksyen 9102

21 000

- - With automatic winding 9102.29 000

- - Other-Other:

Seksyen 9102

91 000

- - Electrically operated 9102.99 000

- - Other

Seksyen 91

03

Clocks with watch movements, excluding clocks of heading 91.04.

Seksyen 9105

21 000

- - Electrically operated 9105.29 000

- - Other-Other:

Seksyen 9105

91 000

- - Electrically operated 9105.99 000

- - Other

Seksyen 91

08

Watch movements, complete and assembled.

- Electrically operated:

11 000

- - With mechanical display only or with a device to which a mechanical display can be incorporated 9108.12 000

- - With opto-electronic display only 9108.19 000

- - Other 9108.20 000

- With automatic winding 9108.90 000

- Other

Seksyen 91

09

Clock movements, complete and assembled.

Seksyen 91

10

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.

- Of watches:

Seksyen 9110

12 000

- - Incomplete movements, assembled 9110.19 000

- - Rough movements

P.U. (A) 440 5

Heading /

subheading

Description

10 000

- Cases of precious metal or of metal clad with precious metal 9111.20 000

- Cases of base metal, whether or not gold-or silver-plated 9111.80 000

- Other cases 9111.90 000

- Parts

Seksyen 91

12

Clock cases and cases of a similar type for other goods of this

Chapter, and parts thereof.

Seksyen 91

13

Watch straps, watch bands and watch bracelets, and parts thereof.

10 000

- Of precious metal or of metal clad with precious metal 9113.20 000

- Of base metal, whether or not gold-or silver-plated 9113.90

- Other:

900

- - Other

10 000

- Springs, including hair-springs 9114.30 000

- Dials 9114.40 000

- Plates and bridges 9114.90 000

- Other”

(x)

berhubung dengan subkepala 9402.90 000, masukkan selepas perkataan “Other” perkataan “(Medical, surgical, dental or veterinary furniture (for example operating tables, examination tables, hospital beds with mechanical fittings))”; dan

(xi)

berhubung dengan subkepala 9619.00, gantikan perkataan “123”

dengan perkataan “193”.

[SULIT KE.HT(96)669/23-25; Perb. 0.9060/18 Jld. 28(SK.2); PN(PU2)102/XVII]

P.U. (A) 440 6

SALES TAX ACT 1976

SALES TAX (RATES OF TAX NO. 2) ORDER 2012

CORRIGENDUM

IN P.U. (A) 355 published on 31 October 2012—

(i)

in relation to subheading 0306.29, delete subheading 0306.29 110

and particulars relating to it;

(ii)

in relation to subheading 1602.50, delete subheading 1602.50 190

and particulars relating to it;

(iii)

in relation to heading 22.05, delete heading 22.05, subheading 2205.10 000 and 2205.90 000 and particulars relating to it;

(iv)

in relation to heading 30.03, insert before subheading 3003.39 and the particulars relating to it the following item:

(v)

in relation to subheading 3920.49 000, insert after the words

“Other” the words “(imitation leather in sheets)”;

(vi)

in relation to Chapter 54, insert in column (1) the words “54.01”

against the words “Sewing thread of man-made filaments, whether or not put up for retail sale.”;

(2)

Kepala/

Subkepala

Heading/

subheading

Perihal barang/

Description of goods

“3003.31 000

- - Containing insulin”

P.U. (A) 440 7

(vii)

in relation to subheading 7403.29 000, substitute for the words

“excluding” the words “other than”;

(viii)

in relation to subheading 7606.92 000, insert after the words

“Of aluminium alloys” the words “(excluding painted aluminium alloys coilstock)”;

(ix)

insert after subheading 9033.00 100 and the particulars relating to it the following items:

Heading /

subheading

Description

(2)

“91.01

Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.

- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:

Seksyen 9101

11 000

- - With mechanical display only 9101.19 000

- - Other-Other wrist-watches, whether or not incorporating a stop-watch facility:

Seksyen 9101

21 000

- - With automatic winding 9101.29 000

- - Other-Other:

Seksyen 9101

91 000

- - Electrically operated 9101.99 000

- - Other

Seksyen 91

02

Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.

- Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:

Seksyen 9102

11 000

- - With mechanical display only 9102.12 000

- - With opto-electronic display only 9102.19 000

- - Other-Other wrist-watches, whether or not incorporating a stop-watch facility:

Seksyen 9102

21 000

- - With automatic winding 9102.29 000

- - Other-Other:

Seksyen 9102

91 000

- - Electrically operated 9102.99 000

- - Other

P.U. (A) 440 8

Heading /

subheading

Description

Seksyen 91

03

Clocks with watch movements, excluding clocks of heading 91.04.

Seksyen 9103

10 000

- Electrically operated 9103.90 000

- Other

Seksyen 9105

11 000

- - Electrically operated 9105.19 000

- - Other

- Wall clocks:

Seksyen 9105

21 000

- - Electrically operated 9105.29 000

- - Other-Other:

Seksyen 9105

91 000

- - Electrically operated 9105.99 000

- - Other

Seksyen 91

08

Watch movements, complete and assembled.

- Electrically operated:

Seksyen 9108

11 000

- - With mechanical display only or with a device to which a mechanical display can be incorporated 9108.12 000

- - With opto-electronic display only 9108.19 000

- - Other 9108.20 000

- With automatic winding 9108.90 000

- Other

Seksyen 91

09

Clock movements, complete and assembled.

Seksyen 9109

10 000

- Electrically operated 9109.90 000

- Other

Seksyen 91

10

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements.

- Of watches:

Seksyen 9110

11 000

- - Complete movements, unassembled or partly assembled

(movement sets)

Seksyen 9110

12 000

- - Incomplete movements, assembled 9110.19 000

- - Rough movements 9110.90 000

- Other

Seksyen 9111

10 000

- Cases of precious metal or of metal clad with precious metal 9111.20 000

- Cases of base metal, whether or not gold-or silver-plated 9111.80 000

- Other cases

P.U. (A) 440 9

Heading /

subheading

Description

Seksyen 91

12

Clock cases and cases of a similar type for other goods of this

Chapter, and parts thereof.

Seksyen 91

13

Watch straps, watch bands and watch bracelets, and parts thereof.

Seksyen 9113

10 000

- Of precious metal or of metal clad with precious metal 9113.20 000

- Of base metal, whether or not gold-or silver-plated 9113.90

- Other:

900

- - Other

Seksyen 9114

10 000

- Springs, including hair-springs 9114.30 000

- Dials 9114.40 000

- Plates and bridges 9114.90 000

- Other”

(x)

in relation to subheading 9402.90 000, insert after the words

“Other” the words “(Medical, surgical, dental or veterinary furniture (for example operating tables, examination tables, hospital beds with mechanical fittings))”; and

(xi)

in relation to subheading 9619.00, substitute for the words “123”

the words “193”.

[SULIT KE.HT(96)669/23-25; Perb. 0.9060/18 Jld. 28(SK.2); PN(PU2)102/XVII]

Common questions

What is Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan?
Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan is Malaysia P.U. (A), cited as P.U. (A) 440 2012, currently marked in force and first recorded in 2012.
Is Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan still in force?
Yes — Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan is currently in force.
When did Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan take effect?
Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan was first recorded in 2012.
How many sections does Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan have?
Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan contains 58 sections.
Where can I read the official version of Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan?
The official text of Perintah Cukai Jualan (Kadar Cukai No. 2) 2012 - Pembetulan is published at lom.agc.gov.my.

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