{"id":1930,"date":"2025-02-14T04:21:40","date_gmt":"2025-02-14T04:21:40","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1930"},"modified":"2026-05-20T11:20:18","modified_gmt":"2026-05-20T03:20:18","slug":"public-rulings","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/public-rulings\/","title":{"rendered":"Ketetapan Umum"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1930\" class=\"elementor elementor-1930\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23c2c64 e-flex e-con-boxed e-con e-parent\" data-id=\"23c2c64\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93edd1a elementor-widget elementor-widget-heading\" data-id=\"93edd1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Public Rulings<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de6cb2d elementor-widget elementor-widget-text-editor\" data-id=\"de6cb2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>List of all Public Rulings<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d696949 e-flex e-con-boxed e-con e-parent\" data-id=\"d696949\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7180a37 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"7180a37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"119015991\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-1190159911\" data-tab-title-id=\"e-n-tab-title-1190159911\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1190159911\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<b>LIST OF PUBLIC RULINGS<\/b>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1190159912\" data-tab-title-id=\"e-n-tab-title-1190159912\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1190159912\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<p>Ketetapan Umum Bil. 2\/2026 - Berkaitan Maksud Perkataan \"Digunakan\" atau \"Used\" dalam Peraturan 17(1)(g), Peraturan-Peraturan Cukai Jualan 2018 <span style=\"color:red\">(Malay version only)<\/span><\/p>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1190159913\" data-tab-title-id=\"e-n-tab-title-1190159913\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1190159913\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<p>Ketetapan Umum Bil. 1\/2026 - Penetapan Kadar Pertukaran Jualan Mata Wang Asing Yang Dipakai di Malaysia bagi Invois Cukai Perkhidmatan dan Invois Cukai Jualan <span style=\"color:red\">(Malay version only)<\/span><\/p>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1190159914\" data-tab-title-id=\"e-n-tab-title-1190159914\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1190159914\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<p>Ketetapan Umum Bil. 02\/2025 - Tuntutan Pembayaran Balik Cukai Perkhidmatan di bawah Prenggan 34(3)(B) Akta Cukai Perkhidmatan 2018 oleh Perwakilan Asing dan Organisasi Antarabangsa  <span style=\"color:red\">(Malay version only)<\/span><\/p>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1190159915\" data-tab-title-id=\"e-n-tab-title-1190159915\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1190159915\" style=\"--n-tabs-title-order: 5;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<p>Keteapan Umum Bil. 01\/2025 - Borang, Penyata, Cara PErmohonan dan Kaedah Bayaran di bawah Akta Cukai Pelancongan 2017, Akta Cukai Jualan 2018 dan Akta Cukai Perkhidmatan 2018 <span style=\"color:red\">(Malay version only)<\/span><\/p>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1190159916\" data-tab-title-id=\"e-n-tab-title-1190159916\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1190159916\" style=\"--n-tabs-title-order: 6;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<p>Ketetapan Umum Bil. 01\/2024 - Borang Penyata, Cara Permohonan dan Kaedah Bayaran di bawah Akta Cukai Pelancongan 2017, Akta Cukai Jualan 2018 dan Akta Cukai Perkhidmatan 2018 <span style=\"color:red\">(Malay version only)<\/span><\/p>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1190159917\" data-tab-title-id=\"e-n-tab-title-1190159917\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"7\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1190159917\" style=\"--n-tabs-title-order: 7;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<p>Ketetapan Umum Bil. 02\/2024 - Alat Bantuan Pengilangan (Manufacturing Aids) Dan Peralatan Cleanroom  <span style=\"color:red\">(Malay version only)<\/span><\/p>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1190159918\" data-tab-title-id=\"e-n-tab-title-1190159918\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"8\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1190159918\" style=\"--n-tabs-title-order: 8;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<p>Ketetapan Umum Bil. 02\/2024 (Pindaan) 2024 - Alat Bantuan Pengilangan (Manufacturing Aids) Dan Peralatan Cleanroom  <span style=\"color:red\">(Malay version only)<\/span><\/p>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1190159919\" data-tab-title-id=\"e-n-tab-title-1190159919\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"9\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1190159919\" style=\"--n-tabs-title-order: 9;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<p>Ketetapan Umum Bil. 02\/2024 (Pindaan)(No.2) 2024 - Alat Bantuan Pengilangan (Manufacturing Aids) Dan Peralatan Cleanroom <span style=\"color:red\">(Malay version only)<\/span><\/p>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-11901599110\" data-tab-title-id=\"e-n-tab-title-11901599110\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"10\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-11901599110\" style=\"--n-tabs-title-order: 10;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<p>Ketetapan Umum Bil. 03\/2024 - Penjelasan Maksud Perkataan \"Used Directly\" atau \"Directly Used\" Di Dalam Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018  <span style=\"color:red\">(Malay version only)<\/span><\/p>\t\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-1190159911\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1190159911\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-e12dd48 e-flex e-con-boxed e-con e-child\" data-id=\"e12dd48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-fb9180d e-con-full e-flex e-con e-child\" data-id=\"fb9180d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b50282 elementor-widget elementor-widget-elementskit-tablepress\" data-id=\"0b50282\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-tablepress.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elemenetskit-tablepress ekit-wid-con\" id=\"ekit_tablepress_0b50282\">\n<table id=\"tablepress-6\" class=\"tablepress tablepress-id-6\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">No<\/th><th class=\"column-2\">Title<\/th><th class=\"column-3\">Publication Date<\/th><th class=\"column-4\">Download<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">\tKetetapan Umum Bil. 1\/2026 - Penetapan Kadar Pertukaran Jualan Mata Wang Asing Yang Dipakai di Malaysia bagi Invois Cukai Perkhidmatan dan Invois Cukai Jualan<\/td><td class=\"column-3\">06-04-2026<\/td><td class=\"column-4\"><a href=\"https:\/\/pub-359af8e1f79c472292a7e44ec60f3027.r2.dev\/SST%20Public%20Rulings\/Ketetapan%20Umum%20Bil.%2001%202026%20Penetapan%20Kadar%20Pertukaran%20Jualan%20Mata%20Wang%20Asing.pdf\" download class=\"pdf-download-button\">Click Here<\/a><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">1<\/td><td class=\"column-2\">Ketetapan Umum Bil. 02\/2025 - Tuntutan Pembayaran Balik Cukai Perkhidmatan di bawah Prenggan 34(3)(B) Akta Cukai Perkhidmatan 2018 oleh Perwakilan Asing dan Organisasi Antarabangsa <\/td><td class=\"column-3\">27-11-2025<\/td><td class=\"column-4\"><a href=\"https:\/\/pub-359af8e1f79c472292a7e44ec60f3027.r2.dev\/SST%20Public%20Rulings\/KETETAPAN%20UMUM%20BIL%202%202025%20TUNTUTAN%20PEMBAYARAN%20BALIK%20CUKAI%20PERKHIDMATAN%20DI%20BAWAH%20PERENGGAN%2034(3)(b).pdf\" download class=\"pdf-download-button\">Click Here<\/a><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">2<\/td><td class=\"column-2\">Keteapan Umum Bil. 01\/2025 - Borang, Penyata, Cara PErmohonan dan Kaedah Bayaran di bawah Akta Cukai Pelancongan 2017, Akta Cukai Jualan 2018 dan Akta Cukai Perkhidmatan 2018<\/td><td class=\"column-3\">27-08-2025<\/td><td class=\"column-4\"><a href=\"https:\/\/pub-359af8e1f79c472292a7e44ec60f3027.r2.dev\/SST%20Public%20Rulings\/KETETAPAN%20UMUM%20BIL.12025.pdf\" download class=\"pdf-download-button\">Click Here<\/a><\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">3<\/td><td class=\"column-2\">Ketetapan Umum Bil. 01-2024 - Borang, Penyata, Cara Permohonan dan Kaedah Bayaran di bawah Akta Cukai Pelancongan 2017, Akta Cukai Jualan 2018 dan Akta Cukai Perkhidmatan 2018<\/td><td class=\"column-3\">29-12-2023<\/td><td class=\"column-4\"><a href=\"https:\/\/pub-359af8e1f79c472292a7e44ec60f3027.r2.dev\/SST%20Public%20Rulings\/KETETAPAN%20UMUM%20BIL.%2001-2024%20-%20Borang%2C%20Penyata%2C%20Cara%20Permohonan%20dan%20Kaedah%20Bayaran.pdf\" download class=\"pdf-download-button\">Click Here<\/a><\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">4<\/td><td class=\"column-2\">Ketetapan Umum Bil. 02\/2024 - Alat Bantuan Pengilangan (Manufacturing Aids) Dan Peralatan Cleanroom<\/td><td class=\"column-3\">29-12-2023<\/td><td class=\"column-4\"><a href=\"https:\/\/pub-359af8e1f79c472292a7e44ec60f3027.r2.dev\/SST%20Public%20Rulings\/KETETAPAN%20UMUM%20BIL.%2002-2024%20-%20ALAT%20BANTUAN%20PENGILANGAN%20(MANUFACTURING%20AIDS)%20DAN%20PERALATAN%20CLEANROOM.pdf\" download class=\"pdf-download-button\">Click Here<\/a><\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">5<\/td><td class=\"column-2\">Ketetapan Umum Bil. 02\/2024 (Pindaan) 2024 - Alat Bantuan Pengilangan (Manufacturing Aids) Dan Peralatan Cleanroom<\/td><td class=\"column-3\">24-04-2024<\/td><td class=\"column-4\"><a href=\"https:\/\/pub-359af8e1f79c472292a7e44ec60f3027.r2.dev\/SST%20Public%20Rulings\/Ketetapan%20Umum%20Bil.%20022024%20(Pindaan)%202024.pdf\" download class=\"pdf-download-button\">Click Here<\/a><\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">6<\/td><td class=\"column-2\">Ketetapan Umum Bil. 02\/2024 (Pindaan)(No.2) 2024 - Alat Bantuan Pengilangan (Manufacturing Aids) Dan Peralatan Cleanroom<\/td><td class=\"column-3\">23-09-2024<\/td><td class=\"column-4\"><a href=\"https:\/\/pub-359af8e1f79c472292a7e44ec60f3027.r2.dev\/SST%20Public%20Rulings\/Ketetapan%20Umum%20Bil.%20022024%20(Pindaan)%20(No.2)%202024.pdf\" download class=\"pdf-download-button\">Click Here<\/a><\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">7<\/td><td class=\"column-2\">Ketetapan Umum Bil. 03\/2024 - Penjelasan Maksud Perkataan \"Used Directly\" atau \"Directly Used\" Di Dalam Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018<\/td><td class=\"column-3\">01-06-2024<\/td><td class=\"column-4\"><a href=\"https:\/\/pub-359af8e1f79c472292a7e44ec60f3027.r2.dev\/SST%20Public%20Rulings\/Ketetapan%20Umum%20Bil.3%202024%20-%20Maksud%20Used%20Directly.pdf\" download class=\"pdf-download-button\">Click Here<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-6 from cache --><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1190159912\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1190159912\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-e4a63e2 e-flex e-con-boxed e-con e-child\" data-id=\"e4a63e2\" 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