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Fasilitasi Perdagangan

Tax Exemption Procedure

Tax Division In State - Fasilitasi Perdagangan

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Exemption from the Sales Tax under clause 99, Table B Sales Tax Order (Exemption) 1980, is a facility provided for the benefit of local factory operators that manufactures goods that are exempted from the Sales Tax which are meant for export and also on control items under the Ration Control Act 1961 which is bound under the price control to get taxed raw materials (including packaging material) excluding the sales tax.

Qualification to Obtain the Sales Tax Exemption Facility

This facility is provided to provide tax exemption on raw materials and packaging materials used by local factory manufacturers to make tax exempted goods for the export market. This facility is subject to the followings: -

1) Raw materials and components are imported or purchased from a licensed factory owner.

2) Unless the goods are placed under a price control: -

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Sales Tax

Tax Division In State - Fasilitasi Perdagangan

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Concept Of Tax:
The Sales Tax Act 1972 came into force on 29 February 1972. Sales tax administered in our country is a single-stage tax charged and levied on locally manufactured taxable goods at the manufacturer’s level and as such is often referred to as manufacturers’ tax. The tax is also imposed on taxable goods imported into the Federation Sales tax is imposed on imported goods at the point of entry. In the case of locally manufactured goods, sales tax is charged and levied when such goods are sold or disposed of by the manufacturers.Taxable goods are goods of a class or kind not for the time being exempted from sales tax. Exempt goods are listed in the Schedule A of the Sales Tax (Exemption) Order 1980.

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Panduan Cukai Perkhidmatan bagi Kad Kredit

Tax Division In State - Fasilitasi Perdagangan

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PANDUAN PENGENAAN CUKAI PERKHIDMATAN

KE ATAS KAD KREDIT DAN KAD CAJ

 

    Pengenalan

  1. Sepertimana yang telah diumumkan dalam Bajet 2010,cukai perkhidmatan akan dikenakan ke atas kad kredit dan kad caj dengan kadar RM50 bagi kad utama dan RM25 bagi kad tambahan. Pengenaan cukai perkhidmatan ini akan berkuatkuasa mulai 1 Januari 2010.

    Definisi Kad Kredit dan Kad Caj

  2. Definisi kad kredit dan kad caj adalah seperti yang diperuntukkan di bawah Akta Sistem Pembayaran 2003 dan Perintah Sistem Pembayaran (Instrumen Pembayaran Yang Ditetapkan) 2003.

    Read more: Panduan Cukai Perkhidmatan bagi Kad Kredit

   

Sales Tax Trade Facilitation

Tax Division In State - Fasilitasi Perdagangan

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Sales Tax Trade Facilitation

1. CONCEPT

Sales tax is a single stage taxation which is levied only once on raw material (input) or finished product (output). It is imposed on all taxable goods manufactured in the federation or imported for local use.

2. TAXABLE GOODS

a.    All goods manufactured in the federation or imported are subject to sales tax except specifically exempted under Sales Tax (Exemption) Order 1980 by the Minister Of Finance under Section 8 Sales Tax Act 1972.

b.    The determinations of tariff code on goods taxable or non taxable is based on Customs Duties Order 2008.

3. TYPE OF FACILITIES

a. Sales Tax Exemption

Sales tax is exempted under Sales Tax (Exemption) Order 2008.

-          Schedule A – list of goods exempted from sales tax.

Goods are listed according to tariff code and description in the current Customs Duties Order. Both orders are to be used in determining whether goods are exempted or not. All goods are taxable except those listed in Schedule A.

-          Schedule B – list of persons (Ministries/ government department / associations / importers/ manufacturer and others) exempted from sales tax on goods purchased or imported are stated.

-          Schedule C – list of manufacturers/ traders of certain goods are exempted from sales tax on raw materials / component and packing materials.

b. Facilities

Licensed manufacturer may procure sales tax exempted raw materials, components and packing materials under Sales Tax Act 1972 through 3 ways that is ring system, drawback and credit system.

i. Ring System Facilities (Section 9 Sales Tax Act 1972)

Facilities can be applied using these forms:

-     CJ No.5 – used by licensed manufacturer

-     CJ No.5A – used by traders on behalf of licensed manufacturer.

-     CJ No.5B – used for further processing (sub-contract) between licensed manufacturers.

ii. Refund (Section 31 Salex Tax Act 1972)

The act allows a trader (vendor) to claim sales tax refund on raw material / component sold to a licensed manufacturer. In this system a trader pays sales tax during importation or purchases of raw material / component and sells at a price excluding sales tax to a licensed manufacturer with CJ No.5 facility. Application can be made using JKED No.2 form.

iii. Credit System (Section 31A Sales Tax Act 1972)

This act allows manufacturers to use credit system because they have no other choice except to procure or to import raw materials/ components inclusive of sales tax. This facility is given to licensed manufacturers who cannot use ring system or claim refund and to avoid double taxation. Licensed manufacturers may deduct the tax when they submit sales tax return.

Read more: Sales Tax Trade Facilitation

   

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