{"id":2867,"date":"2023-11-30T08:46:21","date_gmt":"2023-11-30T08:46:21","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?p=2867"},"modified":"2025-02-20T08:47:14","modified_gmt":"2025-02-20T08:47:14","slug":"news-20-application-for-sales-tax-exemption-certificate-under-items-5b-5c-and-5d-schedule-a-of-the-sales-tax-persons-exempted-from-payment-of-tax-order-2018","status":"publish","type":"post","link":"https:\/\/mysst.customs.gov.my\/ms\/news-20-application-for-sales-tax-exemption-certificate-under-items-5b-5c-and-5d-schedule-a-of-the-sales-tax-persons-exempted-from-payment-of-tax-order-2018\/","title":{"rendered":"BERITA 20 : PERMOHONAN SIJIL PENGECUALIAN CUKAI JUALAN DI BAWAH BUTIRAN 5B, 5C DAN 5D, JADUAL A PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI) 2018"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2867\" class=\"elementor elementor-2867\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8bb2c8c e-flex e-con-boxed e-con e-parent\" data-id=\"8bb2c8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdbc83a elementor-widget elementor-widget-text-editor\" data-id=\"cdbc83a\" 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>1. Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No.2) 2023 telah diwartakan dan berkuatkuasa pada<b>\u00a01 Disember 2023<\/b>\u00a0dengan memasukkan Butiran 5B, 5C dan 5D Jadual A.<br \/><br \/>2. Pengecualian cukai jualan di bawah Butiran 5B diberikan kepada franchise holder, distributor atau dealer of motor vehicle ke atas kenderaan bermotor pengilangan tempatan di bawah kod tarif 8702 Perintah Duti Kastam 2022 untuk dijual kepada institusi keagamaan, badan khairat kematian, Majlis Pengurusan Komuniti Kampung (MPKK), Jawatankuasa Pembangunan dan Keselamatan Kampung (JPKK) dan Jawatankuasa Kemajuan dan Keselamatan Kampung (JKKK) di Sabah atau Sarawak untuk digunakan sebagai kenderaan jenazah.<br \/><br \/>3. Pengecualian cukai jualan di bawah Butiran 5C pula diberikan kepada franchise holder, distributor atau dealer ke atas pembelian kenderaan bermotor pengilangan tempatan di bawah kod tarif 8702 (van dan bas) Perintah Duti Kastam 2022 untuk dijual kepada organisasi yang diluluskan di bawah subseksyen 44(6) Akta Cukai Pendapatan 1967.<br \/><br \/>4. Pengecualian cukai jualan di bawah Butiran 5D diberikan kepada pengendali bas ekspres, bas henti-henti atau bas sekolah ke atas pembelian van atau bas di bawah kod tarif 8702 (dengan kapasiti sekurang-kurangnya 18 tempat duduk dan ke atas) berdasarkan Perintah Duti Kastam 2022.<br \/><br \/>5. Mulai 1 Disember 2023, permohonan sijil pengecualian cukai jualan ini hendaklah dibuat secara manual dan dikemukakan ke Bahagian Cukai Dalam Negeri di zon\/ negeri yang mengawal.<br \/><br \/>6. Untuk maklumat lanjut prosedur permohonan sijil pengecualian, sila rujuk panduan seperti di bawah:-<br \/>\u00a0\u00a0\u00a0<b>(a) Panduan Permohonan Sijil Pengecualian Cukai Jualan Di Bawah Butiran 5B, Jadual A Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018\u00a0<\/b><a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/Specific%20Guides\/Panduan%20Butiran%205B_Jadual%20A.pdf\" target=\"_blank\" rel=\"noopener\"><b>(Tekan Disini)<\/b><\/a><br \/>\u00a0\u00a0\u00a0<b>(b) Panduan Permohonan Sijil Pengecualian Cukai Jualan Di Bawah Butiran 5C, Jadual A Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018\u00a0<\/b><a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/Specific%20Guides\/Panduan%20Butiran%205C_Jadual%20A.pdf\" target=\"_blank\" rel=\"noopener\"><b>(Tekan Disini)<\/b><\/a><br \/>\u00a0\u00a0\u00a0<b>(c) Panduan Permohonan Sijil Pengecualian Cukai Jualan Di Bawah Butiran 5D, Jadual A Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018\u00a0<\/b><a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/Specific%20Guides\/Panduan%20Butiran%205D_Jadual%20A.pdf\" target=\"_blank\" rel=\"noopener\"><b>(Tekan Disini)<\/b><\/a><\/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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>1. Sales Tax (Persons Exempted From Payment of Tax) (Amendment) (No. 2) Order 2023 was gazetted and comes into operation on\u00a01 December 2023\u00a0, by inserting items 5B, 5C, and 5D of Schedule A. 2. A sales tax exemption under item 5B is granted to franchise holders, distributors, or dealers of motor vehicles who sell locally&#8230;<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-2867","post","type-post","status-publish","format-standard","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts\/2867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/comments?post=2867"}],"version-history":[{"count":4,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts\/2867\/revisions"}],"predecessor-version":[{"id":2871,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts\/2867\/revisions\/2871"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=2867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/categories?post=2867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/tags?post=2867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}