P.U. (A)In force

Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026

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Enacted: 2026
Sections: 8

Front matterCover and publication detailsOpen

P.U. (A) 303

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI JUALAN

(ORANG YANG DIKECUALIKAN DARIPADA

PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2026

SALES TAX (PERSONS EXEMPTED FROM

PAYMENT OF TAX) (AMENDMENT) (NO. 2) ORDER 2026

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 303 2

AKTA CUKAI JUALAN 2018

PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA

PEMBAYARAN CUKAI) (PINDAAN) (NO. 2) 2026

Opening note

Preamble

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

Seksyen 1

Nama dan permulaan kuat kuasa

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Jualan

(Orang Yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026.

(2)

Perintah ini mula berkuat kuasa pada 1 September 2026.

Seksyen 2

Pindaan perenggan 1

Perintah

Cukai

Jualan

(Orang

Yang

Dikecualikan

Daripada

Pembayaran Cukai) 2018 [P.U. (A) 210/2018], yang disebut “Perintah ibu” dalam

Perintah ini, dipinda dalam subperenggan 1(1) dengan menggantikan perkataan “Orang

Yang Dikecualikan Daripada Pembayaran Cukai” dengan perkataan “Orang yang

Dikecualikan daripada Pembayaran Cukai”.

Pindaan Jadual B

Seksyen 3

Perintah ibu dipinda dalam Jadual B dengan memasukkan selepas butiran 4

dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

“5.

Any manufacturer approved by the

Director

General

The goods approved by the Minister of

Finance

(a)

That the goods are solely used in the manufacture of animal feed products;

(b)

that the manufacturer shall obtain a licence for manufacturing activity issued in accordance with the

Industrial

Co-ordination Act 1975

[Act 156]

or a

The manufacturer in column (2)

P.U. (A) 303 3

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by confirmation letter for exemption from manufacturing licence issued by the Malaysian

Industrial

Development

Authority (MIDA);

(c)

that the goods are—

(i)

imported;

(ii)

purchased from a registered manufacturer; or

(iii)

transported from—

(A)

a licensed warehouse under section 65

of the Customs

Act 1967;

(B)

a licensed manufacturing warehouse under section 65A of the Customs

Act 1967; or

(C)

a free zone established under the Free

Zone Act 1990.

Seksyen 6

Any manufacturer approved by the

Director

General

The goods approved by the Minister of

Finance

(a)

That the goods are solely used in the manufacture of fertilizer products;

(b)

that the manufacturer shall obtain a licence for manufacturing activity issued in accordance with the

Industrial

Co-ordination Act 1975

or a confirmation letter for exemption from manufacturing licence issued by the Malaysian

Industrial Development

Authority (MIDA);

The manufacturer in column (2)

P.U. (A) 303 4

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(c)

that the goods are—

(i)

imported;

(ii)

purchased from a registered manufacturer; or

(iii)

transported from—

(A)

a licensed warehouse under section 65

of the Customs

Act 1967;

(B)

a licensed manufacturing warehouse under section 65A of the Customs

Act 1967; or

(C)

a free zone established under the Free

Zone Act 1990.

Seksyen 7

Any manufacturer approved by the

Director

General

The goods approved by the Minister of

Finance

(a)

That the goods are solely used in the manufacture of pesticide products;

(b)

that the manufacturer shall obtain a licence for manufacturing activity issued in accordance with the

Industrial

Co-ordination Act 1975

or a confirmation letter for exemption from manufacturing licence issued by the Malaysian

Industrial Development

Authority (MIDA);

(c)

that the goods are—

(i)

imported;

(ii)

purchased from a registered manufacturer; or

The manufacturer in column (2)”.

P.U. (A) 303 5

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iii)

transported from—

(A)

a licensed warehouse under section 65

of the Customs

Act 1967;

(B)

a licensed manufacturing warehouse under section 65A of the Customs

Act 1967; or

(C)

a free zone established under the Free

Zone Act 1990.

Dibuat 26 Ogos 2026

[MOF.TAX(S)700-2/8/15(S)(21); KE.HF(152)899/04 JLD 3(38); PN(PU2)751/JLD.11]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di hadapan

Dewan

Rakyat menurut subseksyen 35(2)

Akta Cukai Jualan 2018]

P.U. (A) 303 6

SALES TAX ACT 2018

SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX)

(AMENDMENT) (NO. 2) ORDER 2026

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) 2026.

(2)

This Order comes into operation on 1 September 2026.

Amendment of paragraph 1 2.

The Sales Tax (Persons Exempted From Payment Of Tax) Order 2018

[P.U. (A) 210/2018], which is referred to as the “principal Order” in this Order, is amended in subparagraph 1(1) by substituting for the words “Persons Exempted From Payment

Of Tax” the words “Persons Exempted from Payment of Tax”.

Amendment of Schedule B

Seksyen 3

The principal Order is amended in Schedule B by inserting after item 4 and the particulars relating to it the following items and particulars:

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

“5.

Any manufacturer approved by the

Director

General

The goods approved by the Minister of

Finance

(a)

That the goods are solely used in the manufacture of animal feed products;

(b)

that the manufacturer shall obtain a licence for manufacturing activity issued in accordance with the

Industrial

Co-ordination Act 1975

[Act 156]

or a confirmation letter for

The manufacturer in column (2)

P.U. (A) 303 7

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by exemption from manufacturing licence issued by the Malaysian

Industrial

Development

Authority (MIDA);

(c)

that the goods are—

(i)

imported;

(ii)

purchased from a registered manufacturer; or

(iii)

transported from—

(A)

a licensed warehouse under section 65

of the Customs

Act 1967;

(B)

a licensed manufacturing warehouse under section 65A of the Customs

Act 1967; or

(C)

a free zone established under the Free

Zone Act 1990.

Seksyen 6

Any manufacturer approved by the

Director

General

The goods approved by the Minister of

Finance

(a)

That the goods are solely used in the manufacture of fertilizer products;

(b)

that the manufacturer shall obtain a licence for manufacturing activity issued in accordance with the

Industrial

Co-ordination Act 1975

or a confirmation letter for exemption from manufacturing licence issued by the Malaysian

Industrial Development

Authority (MIDA);

The manufacturer in column (2)

P.U. (A) 303 8

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(c)

that the goods are—

(i)

imported;

(ii)

purchased from a registered manufacturer; or

(iii)

transported from—

(A)

a licensed warehouse under section 65

of the Customs

Act 1967;

(B)

a licensed manufacturing warehouse under section 65A of the Customs

Act 1967; or

(C)

a free zone established under the Free

Zone Act 1990.

Seksyen 7

Any manufacturer approved by the

Director

General

The goods approved by the Minister of

Finance

(a)

That the goods are solely used in the manufacture of pesticide products;

(b)

that the manufacturer shall obtain a licence for manufacturing activity issued in accordance with the

Industrial

Co-ordination Act 1975

or a confirmation letter for exemption from manufacturing licence issued by the Malaysian

Industrial Development

Authority (MIDA);

(c)

that the goods are—

(i)

imported;

(ii)

purchased from a registered manufacturer; or

The manufacturer in column (2)”.

P.U. (A) 303 9

(1)

Item

(2)

Persons

(3)

Goods Exempted

(4)

Conditions

(5)

Certificate to be signed by

(iii)

transported from—

(A)

a licensed warehouse under section 65

of the Customs

Act 1967;

(B)

a licensed manufacturing warehouse under section 65A of the Customs

Act 1967; or

(C)

a free zone established under the Free

Zone Act 1990.

Made 26 August 2026

[MOF.TAX(S)700-2/8/15(S)(21); KE.HF(152)899/04 JLD 3(38); PN(PU2)751/JLD.11]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[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) 2026?: Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026 is Malaysia P.U. (A), cited as P.U. (A) 303 2026, currently marked in force and first recorded in 2026.
Is Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026 still in force?: Yes — Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026 is currently in force.
When did Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026 take effect?: Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026 was first recorded in 2026.
How many sections does Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026 have?: Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026 contains 8 sections.
Where can I read the official version of Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026?: The official text of Perintah Cukai Jualan (Orang yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No. 2) 2026 is published at lom.agc.gov.my.

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