P.U. (A)In force

Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022

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Enacted: 2022
Sections: 3

Front matterCover and publication detailsOpen

P.U. (A) 412

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI JUALAN

(ORANG YANG DIKECUALIKAN DARIPADA

PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2022

SALES TAX (PERSONS EXEMPTED

FROM PAYMENT OF TAX) (AMENDMENT)

(NO. 2) ORDER 2022

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 412 2

AKTA CUKAI JUALAN 2018

PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN

DARIPADA PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2022

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 35(1)(b) Akta Cukai Jualan 2018 [Akta 806], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Jualan

(Orang Yang Dikecualikan daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022.

(2)

Perintah ini mula berkuat kuasa pada 1 Januari 2023.

Pindaan Jadual A

Seksyen 2

Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018

[P.U.

(A)

210/2018] dipinda dalam Jadual A, berhubung dengan butiran 24—

(a)

dengan menggantikan butir-butir dalam ruang (2) dengan butir-butir yang berikut:

“Any person importing goods using air courier service (including postal service)”;

(b)

dengan menggantikan butir-butir dalam ruang (3) dengan butir-butir yang berikut:

“All goods excluding—

(i)

cigarettes;

(ii)

tobacco products;

(iii)

intoxicating liquors;

P.U. (A) 412 3

(iv)

smoking pipes (including pipe bowls);

(v)

electronic cigarettes and similar personal electric vaporizing devices; and

(vi)

preparation of a kind used for smoking through electronic cigarette and electric vaporizing device, in forms of liquid of gel, not containing nicotine.”;

(c)

dalam ruang (4), dalam perenggan (a)—

(i)

dengan memotong nombor perenggan “(a)”;

(ii)

dengan memasukkan selepas perkataan “service” perkataan

“(including postal service)”;

(iii)

dalam subperenggan (i)—

(A)

dengan memotong perkataan “international”;

(B)

dalam subsubperenggan (E), dengan memotong perkataan

“or;”;

(C)

dalam subsubperenggan

(F)

, dengan menggantikan perkataan “and” dengan perkataan “or”; dan

(D)

dengan memasukkan selepas subsubperenggan

(F)

subsubperenggan berikut:

“(G)

Langkawi International Airport, Kedah; and”; dan

P.U. (A) 412 4

(iv)

dalam subperenggan (ii), dengan memasukkan selepas perkataan

“total” perkataan “C.I.F”.

Dibuat 29 Disember 2022

[MOF.TAX(S)700-1/2/26 JLD.7; KE.HF(152)899/04 JLD 2 (15); PN(PU2)751/JLD. 7]

ANWAR BIN IBRAHIM

Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 35(2) Akta Cukai Jualan 2018]

P.U. (A) 412 5

SALES TAX ACT 2018

SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX)

(AMENDMENT) (NO. 2) ORDER 2022

Opening note

Preamble

IN exercise of the powers conferred by paragraph 35(1)(b) 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 (Persons Exempted from

Payment of Tax) (Amendment) (No. 2) Order 2022.

(2)

This order comes into operation on 1 January 2023.

Amendment of Schedule A

Seksyen 2

The Sales Tax (Persons Exempted from Payment of Tax) Order 2018

[P.U. (A) 210/2018] is amended in Schedule A, in relation to item 24—

(a)

by substituting for the particulars in column (2) the following particulars:

“Any person importing goods using air courier service (including postal service)”;

(b)

by substituting for the particulars in column (3) the following particulars:

“All goods excluding—

(i)

cigarettes;

(ii)

tobacco products;

(iii)

intoxicating liquors;

(iv)

smoking pipes (including pipe bowls);

P.U. (A) 412 6

(v)

electronic cigarettes and similar personal electric vaporizing devices; and

(vi)

preparation of a kind used for smoking through electronic cigarette and electric vaporizing device, in forms of liquid of gel, not containing nicotine.”;

(c)

in column (4), in paragraph (a)—

(i)

by deleting the paragraph number “(a)”;

(ii)

by insering after the word “service” the words “(including postal service)”;

(iii)

in subparagraph (i) —

(A)

by deleting the word “international”;

(B)

in subsubparagraph (E), by deleting the words “or;”;

(C)

in subsubparagraph (F), by substituting for the word “and”

the word “or”; and

(D)

by inserting after subsubparagraph (F) the following subsubparagraph:

“(G)

Langkawi International Airport, Kedah; and”; and

(iv)

in subparagraph (ii), by inserting after the word “total” the word

“C.I.F”.

P.U. (A) 412 7

Made 29 December 2022

[ MOF.TAX(S)700-1/2/26 JLD.7; KE.HF(152)899/04 JLD 2 (15); PN(PU2)751/JLD. 7]

ANWAR BIN IBRAHIM

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 35(2) of the Sales Tax Act 2018]

Common questions

What is Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022?: Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022 is Malaysia P.U. (A), cited as P.U. (A) 412 2022, currently marked in force and first recorded in 2022.
Is Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022 still in force?: Yes — Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022 is currently in force.
When did Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022 take effect?: Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022 was first recorded in 2022.
How many sections does Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022 have?: Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022 contains 3 sections.
Where can I read the official version of Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022?: The official text of Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2022 is published at lom.agc.gov.my.

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