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Circulars

 

TITLE: Indirect Tax Related Matters - RMCD's News, Bills and Statutory Orders

DATE: 10/04/2019

10 April 2019
Circular No. 43/2019

TO ALL ACCOUNTANTS

INDIRECT TAX RELATED MATTERS - RMCD'S NEWS, BILLS AND STATUTORY ORDERS

1. APPLICATION FOR EXEMPTION UNDER SCHEDULE C ITEM 3 OR 4 RELATING TO SALES TAX
  On 4 April 2019, the RMCD announced that the new module for application of exemption items C3 and C4 have been ‘live’ on MySST system on 1 January 2019. Hence, the certificates generated prior to this date can no longer be used after 1 June 2019.

The details can be downloaded from the RMCD’s website at the link below:

https://mysst.customs.gov.my/News
   
2. SALES TAX (AMENDMENT) BILL 2019, SERVICE TAX (AMENDMENT) BILL 2019, FREE ZONES (AMENDMENT) BILL 2019, CUSTOMS (AMENDMENT) BILL 2019 AND EXCISE (AMENDMENT) BILL 2019
On 3 April 2019, the aforesaid Bills were tabled for their first reading in the Parliament and have been made available in the Parliament website at the link below:

http://www.parlimen.gov.my/bills-dewan-rakyat.html?&uweb=dr&arkib=yes&lang=en

Members may submit comments or feedback on the Bills by completing the following template:
 
No. Issue Comment/Feedback
1.
2.
3.
4.
5.
  The Taxation Practice Committee of the Institute will review the comments or feedback for submission to the RMCD. Kindly provide your comments or feedback (if any) on or before 17 April 2019.
   
3. STATUTORY ORDERS GAZETTED IN RELATION TO SALES TAX ACT 2018, CUSTOMS ACT 1967 AND EXCISE ACT 1976
  Members are hereby informed that the following statutory orders have been gazetted:
 
Date Gazetted Title P.U.(A) and Effective date Remarks
26 Mar 2019 Customs Duties (Langkawi)(Amendment) Order 2019 P.U.(A) 85/2019 comes into operation on 27/03/2019 P.U.(A) 486/1986 has been amended by this Order
26 Mar 2019 Customs Duties (Tioman)(Amendment) Order 2019 P.U.(A) 86/2019 comes into operation on 27/03/2019 P.U.(A) 239/2004 has been amended by this Order
26 Mar 2019 Customs Duties (Labuan)(Revocation) Order 2019 P.U.(A) 87/2019 comes into operation on 27/03/2019 P.U.(A)286/2016.pdf has been cancelled by this Order
26 Mar 2019 Excise Duties (Langkawi) (Revocation) Order 2019 P.U.(A) 88/2019 comes into operation on 27/03/2019 P.U.(A) 283/2016.pdf has been cancelled by this Order
26 Mar 2019 Excise Duties (Labuan) (Revocation) Order 2019 P.U.(A) 89/2019 comes into operation on 27/03/2019 P.U.(A) 284/2016.pdf has been cancelled by this Order
26 Mar 2019 Excise Duties (Tioman) (Amendment) Order 2019 P.U.(A) 90/2019 comes into operation on 27/03/2019 P.U.(A) 242/2004 has been amended by this Order
26 Mar 2019 Excise Duties (Exemption) (Amendment) Order 2019 P.U.(A) 91/2019 comes into operation on 27/03/2019 P.U.(A) 444/2017.pdf has been amended by this Order
26 Mar 2019 Sales Tax (Imposition of Sales Tax in respect of Designated Areas) (Amendment) Order 2019 P.U.(A) 92/2019 comes into operation on 27/03/2019 P.U.(A) 206/2018 has been amended by this Order
26 Mar 2019 Sales Tax (Persons Exempted from Payment of Tax) (Amendment) Order 2019 P.U.(A) 93/2019 comes into operation on 27/03/2019 P.U.(A) 210/2018 has been amended by this Order
29 Mar 2019 Customs (Anti-Dumping Duties) (Extension) Order 2019 P.U.(A) 95/2019 comes into operation on 30/03/2019 The effective period of P.U.(A) 81/2014 and P.U.(A) 239/2016 is extended and shall remain in force from 30.03.2019 to 26.09.2019.
  The details of the said statutory orders can be downloaded from the e-Federal Gazette website at the link below:

http://www.federalgazette.agc.gov.my/outputp/pua_20190326_PUA85.pdf

http://www.federalgazette.agc.gov.my/outputp/pua_20190326_PUA86.pdf

http://www.federalgazette.agc.gov.my/outputp/pua_20190326_PUA87.pdf

http://www.federalgazette.agc.gov.my/outputp/pua_20190326_PUA88.pdf

http://www.federalgazette.agc.gov.my/outputp/pua_20190326_PUA89.pdf

http://www.federalgazette.agc.gov.my/outputp/pua_20190326_PUA90.pdf

http://www.federalgazette.agc.gov.my/outputp/pua_20190326_PUA91.pdf

http://www.federalgazette.agc.gov.my/outputp/pua_20190326_PUA92.pdf

http://www.federalgazette.agc.gov.my/outputp/pua_20190326_PUA93.pdf

http://www.federalgazette.agc.gov.my/outputp/pua_20190329_PUA%2095.pdf

Please be guided accordingly.

DR. NURMAZILAH DATO' MAHZAN
Chief Executive Officer

Description: 0_Sales Tax (Amendment) Bill 2019
⇓ Download
Format: PDF
Size: 156 KB

Description: 1_Service Tax (Amendment) Bill 2019
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Format: PDF
Size: 252 KB

Description: 3_Free Zones (Amendment) Bill 2019
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Format: PDF
Size: 176 KB

Description: 4_Customs (Amendment) Bill 2019
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Format: PDF
Size: 669 KB

Description: 5_Excise (Amendment) Bill 2019
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Format: PDF
Size: 428 KB

Description: P.U.(A) 85_Customs Duties (Langkawi)(Amendment) Order 2019
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Format: PDF
Size: 406 KB

Description: P.U.(A) 86_Customs Duties (Tioman)(Amendment) Order 2019
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Format: PDF
Size: 404 KB

Description: P.U.(A) 87_Customs Duties (Labuan)(Revocation) Order 2019
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Format: PDF
Size: 400 KB

Description: P.U.(A) 88_Excise Duties (Langkawi)(Revocation) Order 2019
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Format: PDF
Size: 403 KB

Description: P.U.(A) 89_Excise Duties (Labuan)(Revocation) Order 2019
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Format: PDF
Size: 402 KB

Description: P.U.(A) 90_Excise Duties (Tioman)(Amendment) Order 2019
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Format: PDF
Size: 540 KB

Description: P.U.(A) 91_Excise Duties (Exemption)(Amendment) Order 2019
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Format: PDF
Size: 536 KB

Description: P.U.(A) 92_Sales Tax (Imposition of Sales Tax iro DA)(Amendment) Order 2019
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Format: PDF
Size: 397 KB

Description: P.U.(A) 93_Sales Tax (Persons Exempted from Payment of Tax)(Amendment) Order 2019
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Format: PDF
Size: 408 KB

Description: P.U.(A) 95_Customs (Anti-Dumping Duties)(Extension) Order 2019
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Format: PDF
Size: 406 KB