Rabu, Julai 30, 2014
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Cukai Jualan - Part 3

Bahagian Cukai Dalam Negeri - Fasilitasi Perdagangan

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Artikel Index
Cukai Jualan
Part 2
Part 3
Part 4
Part 5
Part 6
Semua Muka
Rate Of Tax

Section 15 of the Sales Tax Act 1972 empowers the Minister to fix, by Order published in the Gazette, the rates of sales tax to be imposed on the taxable goods. Currently, the following Orders which prescribe the various rates of sales tax are in force:

  • The Sales Tax (Rates of Tax No.1) Order 2008;

  • The Sales Tax (Rates of Tax No.2) Order 2008.

The Sales Tax (Rates of Tax No.1) Order 2008 came into force on 1 April 2008. This Order prescribes the rate of sales tax at 10% to be imposed on taxable goods.

The Sales Tax (Rates of Tax No.2) Order 2008 came into force also on 1 April 2008. The said Order has been amended several times to accommodate the changes in the sales tax structure. This Order contains the following schedules:

  • First Schedule     : Goods subject to 5%;

  • Second Schedule : Goods subject to 20%;

  • Third Schedule  : Goods subject to specific rate;


Payment Of Sales Tax:
Sales Tax is imposed on imported and locally manufactured taxable goods. The incidence of tax is provided under section 22 of the Sales Tax Act 1972.

In the case of locally manufactured taxable goods, the sales tax chargeable is due at the time the taxable goods are:

  • Sold;
  • Disposed of otherwise than by sales;
  • First used otherwise than as material in the manufacture of taxable goods.


Such sales tax which falls due during any taxable period is to be paid to the sales tax office within 28 days from the expiration of that taxable period. Such payment may be made by delivering or posting to the sales tax office:

  • Cash;
  •  Poster orders or money orders;
  • Cheques or bank drafts.


Payment, made by post, received after the last date stipulated for such payment is deemed to be received within the stipulated time, provided that such payment has been posted on or before the last stipulated date. Accordingly, penalty for late remittance will not be imposed.
In the event that a licensed manufacturer fails to remit sales tax to the sales tax office within the stipulated time, he shall be guilty of an offence against the Sales Tax Act 1972 and punishable under section 43 of the same Act. In addition, a penalty shall be imposed on the amount of sales tax that remains unpaid after the last stipulated date. The computation of penalty is as follows:

  • A penalty equal to ten percent of the unpaid amount is imposed after the last stipulated date;
  • The rate of penalty is increased by ten percent for every succeeding period of thirty days or

          part thereof to a maximum of fifty percent.


Payment By Instalments:
 Where the licensed manufacturer fails to remit sales tax to the sales tax office, a demand may be made to compel the licensed manufacturer to pay the unpaid amount. In the event that such licensed manufacturer is unable to settle the unpaid amount in a single payment, he may apply to the Director General of Customs who may allow the unpaid sales tax to be paid by instalments on such amounts and on such dates he may determine. In this case, penalty would not be imposed on such amount of sales tax from the date of allowance.

If the licensed manufacturer defaults in payment of any one instalment, a surcharge equivalent to 10% of the outstanding amount will be imposed. In addition the whole outstanding amount and the surcharge shall become due and payable on the date of default in payment.

Deduction Of Sales Tax:
In the course of business, it is not uncommon that discounts on sales value of taxable goods are granted to purchasers subsequent to such sales.  There are also instances where the taxable goods sold are returned by the purchasers. In such cases, the licensed manufacturer may deduct such amount of sales tax paid in respect to the discounts granted and the returned goods from the amount of sales tax accounted for in the return furnished by him, subject to the condition that a credit note has been issued to the purchaser.
In the case of returned goods, the deduction of sales tax may be allowed provided the goods are returned within 3 months from the date of sale on account of wrong quantity, poor or defective quality or un-contracted goods.

In all cases, the credit notes shall show the following particulars:

  • The words “Credit notes” printed clearly;
  • The serial number and the date of issue;
  • The licensed manufacturer’s name and address;
  • The purchaser’s name and address;
  • A sufficient explanation of the circumstances giving rise to the issuance of such credit note and references to the relevant invoice;
  • The description, quantity and amount of the goods;
  •  The value and the amount of sales tax credited.


Facilities Under The Sales Tax Act 1972:
Sales tax in Malaysia is a single-stage tax imposed at the manufactures’ level. In the case of locally manufactured taxable goods, sales tax is levied and charge on the finished goods when such finished goods are sold or disposed of. The raw material or components use in the manufacture of taxable goods are free from sales tax. Raw material/components used in the manufacture include the following:

  • Materials that are physically incorporated into the finished goods;
  • Packaging materials such as boxes, plastic bags etc.


In order to uphold the single-stage tax concept, various facilities are provided under the Sales Tax Act 1972 to allow the licensed manufacturers to acquire taxable raw material and components used in the manufacture of taxable goods free from sales tax.

The existing mechanism to acquire tax-free raw material and components, among others, include the following:

Ring system:

This facility is provided under section 9 of the Sales Tax Act 1972. Under the ring system, the licensed manufacturer may apply to the sales tax office for approval to import or acquire from another licensed manufacturer raw material and components used in the manufacture of taxable goods free from sales tax. The application for such approval must be made in the prescribed Form C.J. No.5. The following particulars are included in the Form C.J. No.5:

  • HS codes;
  • Value of the raw material and components;
  • The name of suppliers;
  • The port of entry.


In addition, the licensed manufacturer is required to furnish the following document to the sales tax office:

  •  A copy of the location plan;
  • a copy of the manufacturing flowchart;
  • a copy of sample signatures;
  • a copy of the list of finished goods;
  • a copy of the list of imported or locally acquired raw material and components;
  • a copy of administrative form CJ5(2);
  • a Photostat copy of the sales tax licence (CJ2)
  • a copy of the input/output ratio.


Generally, the CJ5 is valid for a period of six months or a year. The licensed manufacturer should take note of the following:

  • raw material and components must be imported or purchased within the validity period of the

          approval;

  • the approved quantity should not be exceeded.


As such, a fresh approval is to be obtained upon the expiration of the existing approval or upon exhausting the quantity approved, whichever is the earlier. In the event that the approved quantity has been exceeded, the licensed manufacturer may submit a supplementary application for additional quantity equivalent to the quantity of raw material and component exceeded.

The licensed manufacturer should be reminded of their duty to maintain full and true records relating to the movement of raw material and components imported or purchased under the CJ5 facility.

C.J. 5A:
In practice, there are licensed manufacturers who are not able to import directly, or acquire directly from another licensed manufacturer taxable raw material and components used in manufacture. Importation or acquisition of raw material and components are often transacted through agents appointed by the suppliers. In this connection, subsections (3) and (4) of section 9 were enacted to allow a vendor to import or acquire from another licensed manufacturer raw material and components free from sales tax for supply to a licensed manufacturer.

The vendor is required to furnish an application in the prescribed Form C.J. No.5A in 3 copies to the sales tax office for approval to import or acquire raw material and components free from sales tax for delivery to a licensed manufacturer. To avoid such facility being abused, an authorization from the licensed manufacturer to whom the tax-free raw material and components to be delivered is necessary.

The vendor is required to attach the following document when making application:

  • a copy each of M&A, Form 9, Form 24 and Form 49;
  • a copy of the location plan;
  • a copy of the approved C.J.5 issued to the licensed manufacturer to whom the tax-free raw

          material and components is to be delivered;

  • 2 copies of Lampiran 1D;
  • a copy of sample signatures;
  • purchase orders from the licensed manufacturer to whom the tax-free raw material and components to be delivered.


The vendor approved of the C.J. No.5A facility is required to keep full and true accounts of the movement of raw material and components imported or acquired using such facility.

C.J. NO. 5B:
This facility is provided under subsection (5) of section 9 of the Sales Tax Act 1972 to facilitate those licensed manufacturers who are not able to cope with the excessive demand or those requiring specialized manufacturing operation.

The licensed manufacturer who is approved this facility may send his goods, in the form of raw material/components/work in progress, to another licensed manufacturer for value-added operation and later to acquire back these goods free from sales tax. The re-acquired goods is deemed as being manufactured by the first licensed manufacturer who is then required to levy and charge sales tax when such goods are sold or disposed of.

The licensed manufacturer intending to use this facility is required to submit an application to the sales tax office using the prescribed form C.J. No.5B. The following documents are to be attached:

  • a letter of application;
  • 3 copies of C.J. No. 5B;
  • a copy of the manufacturing flowchart;
  • a copy of the sample signature.


In addition, following documents related to the licensed manufacturer who receives goods for further process are to be furnished:

  • a copy of the location plan;
  • a copy of the sales tax licence (CJ2).


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