{"id":2872,"date":"2023-12-31T08:47:20","date_gmt":"2023-12-31T08:47:20","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?p=2872"},"modified":"2025-02-20T08:48:36","modified_gmt":"2025-02-20T08:48:36","slug":"news-21-sales-tax-exemption-on-manufacturing-aids-and-cleanroom-equipment","status":"publish","type":"post","link":"https:\/\/mysst.customs.gov.my\/ms\/news-21-sales-tax-exemption-on-manufacturing-aids-and-cleanroom-equipment\/","title":{"rendered":"BERITA 21 : PENGECUALIAN CUKAI JUALAN KE ATAS ALAT BANTUAN PENGILANGAN (MANUFACTURING AIDS) DAN PERALATAN CLEANROOM"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2872\" class=\"elementor elementor-2872\" 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. Untuk makluman, Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No.3) 2023 telah berkuatkuasa bermula<b>\u00a01 Januari 2024.<\/b><br \/><br \/>2. Sehubungan itu, mana-mana orang atau pengilang yang layak boleh memohon pengecualian cukai jualan ke atas alat bantuan pengilangan (manufacturing aids) dan peralatan cleanroom bermula\u00a0<i><\/i><i><\/i>1 Januari 2024.<br \/><br \/>3. Alat bantuan pengilangan (manufacturing aids) dan peralatan cleanroom yang dimohon hendaklah menepati ciri-ciri yang ditetapkan dan tersenarai dalam Ketetapan Umum Bil. 2\/2024 : Alat Bantuan Pengilangan (Manufacturing Aids) dan Peralatan Cleanroom.<i><\/i><i><\/i><br \/><br \/>4. Berikut adalah perundangan serta panduan yang berkaitan untuk rujukan:<br \/><br \/>4.1 Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) (Pindaan) (No.3) 2023.\u00a0<a href=\"https:\/\/lom.agc.gov.my\/act-view.php?type=pua&amp;no=P.U.%20(A)%20411\/2023\" target=\"_blank\" rel=\"noopener\"><b>(Tekan Disini)<\/b><\/a><br \/><br \/>4.2 Ketetapan Umum Bil. 02 \/ 2024 : Alat Bantuan Pengilangan (Manufacturing Aids) dan Peralatan Cleanroom.\u00a0<a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/Public%20Rulings\/KETETAPAN%20UMUM%20BIL.%2002-2024%20-%20ALAT%20BANTUAN%20PENGILANGAN%20(MANUFACTURING%20AIDS)%20DAN%20PERALATAN%20CLEANROOM.pdf\" target=\"_blank\" rel=\"noopener\"><b>(Tekan Disini)<\/b><\/a><br \/><br \/>4.3 Panduan Pengecualian Cukai Jualan di Bawah Jadual B, Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018\u00a0<a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/Specific%20Guides\/PANDUAN%20PENGECUALIAN%20CJ%20DI%20BAWAH%20JADUAL%20B%20PERINTAH%20CJ%20(ORANG%20YANG%20DIKECUALIKAN%20PEMBAYARAN%20CUKAI)%202018.pdf\" target=\"_blank\" rel=\"noopener\"><b>(Tekan Disini)<\/b><\/a><br \/><br \/>4.4 Panduan Pengecualian Cukai Jualan Di Bawah Jadual C, Perintah Cukai Jualan (Orang yang Dikecualikan daripada Pembayaran Cukai) 2018.\u00a0<a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/Specific%20Guides\/Guide%20on%20Sales%20Tax%20Exemption%20Under%20Schedule%20C%20(Person%20Exempted%20From%20Payment)%20Order%202018.pdf\" target=\"_blank\" rel=\"noopener\"><b>(Tekan Disini)<\/b><\/a><br \/><br \/>4.5 Permohonan Senarai Alat Bantuan Pengilangan (Manufacturing Aids) di Bawah Jadual B &amp; C Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018.\u00a0<a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/SST%20Form\/6.%20PERMOHONAN%20SENARAI%20ALAT%20BANTUAN%20PENGILANGAN%20(MANUFACTURING%20AIDS).docx\" target=\"_blank\" rel=\"noopener\"><b>(Tekan Disini)<\/b><\/a><br \/><br \/>4.6 Permohonan Senarai Peralatan Cleanroom di Bawah Jadual B &amp; C Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018.\u00a0<a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/SST%20Form\/7.%20PERMOHONAN%20SENARAI%20PERALATAN%20CLEANROOM.docx\" target=\"_blank\" rel=\"noopener\"><b>(Tekan Disini)<\/b><\/a><br \/><br \/>5. Sebarang pertanyaan atau maklumat lanjut sila hubungi\u00a0<b>Cawangan Dasar Cukai Jualan<\/b>\u00a0di talian\u00a0<b>03-8882 2100 Samb. 1534.<\/b><\/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. For information, Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No. 3) 2023 have come into force on\u00a01 January 2024 2. Any person or manufacture who is eligible, may apply for sales tax exemption on manufacturing aids and cleanroom equipment starting on\u00a01 January 2024. 3. Manufacturing Aids and cleanroom equipment applied for must&#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-2872","post","type-post","status-publish","format-standard","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts\/2872","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=2872"}],"version-history":[{"count":4,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts\/2872\/revisions"}],"predecessor-version":[{"id":2876,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/posts\/2872\/revisions\/2876"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=2872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/categories?post=2872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/tags?post=2872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}