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Internal Tax

EXPLAINATION ON SERVICE CHARGE / GOVERNMENT TAX / SERVICE TAX

FAQ - Internal Tax

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EXPLAINATION ON SERVICE CHARGE / GOVERNMENT TAX / SERVICE TAX

Introduction

Customs Department receives many complaints on Service Charges , Service Tax and Government Tax. This gives rise to some confusion among the public whether these are the same. The explanation below might be useful in clarifying the matter.

Differences

Service charges – is a charge over and above the cost of goods or services imposed by business in a bill. This is normally applied in the hospitality industry and the normal rate is 10%. This charge accumulates to the establishment imposing the charges and is pooled into a fund to be paid to workers in the industry. Service charges can be a replacement for tipping charge though not necessarily so.

Service tax / government tax – is a legislated tax at rate 6% (effective From January 2011) imposed under the Service Tax Act 1975. This is imposed by businesses in the hospitality industry (mainly hotels, restaurant, pubs & spas) under license by the Customs Department. The Service Tax license with the name  ,  address  and the license number is to be displayed prominently in the licensed premises. The service tax collected by the business is paid to the government once every two months.

Service tax is not imposed on the service charge but on the cost of goods or services provided.

The nature of businesses and the type of services subject to licensing and payment of service tax is listed in the Second Schedule  Of  The Service Tax Regulations 1975.

 

Excise

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Excise

A. Introduction and Concepts 

1. What is the excise duty

A type of tax imposed on certain goods imported into or manufactured in Malaysia.

2. What goods are subject to excise duty?

  • Liquor.
  • Cigarettes, tobacco and tobacco products.
  • Motor Vehicles.
  • Playing cards (Playing Cards).
  • Mahjong tiles.

 

B. Licensing

3. Manufacturing of which goods requires an excise license?

  • Alcohol / Liquor / Todi
  • Tobacco / Cigarette
  • Vehicle / Playing Cards / Mahjong Tiles

4. How do I apply for a license to manufacture and warehouse goods

Submit an application letter together with 2 copies of form JKED No.1 and supporting documents to the nearest customs office.

5. How to be certain that cigarettes sold are not contraband

  • Imported Cigarettes have a tax label affixed to the box
  • Locally manufactured cigarette have a security ink mark printed (diamond) on box

 

6. How can  I make sure liquor bought  is not contraband

  • Imported liquor / locally manufactured liquor has tax label affixed to bottles / cans / containers
  • Locally manufactured beer/stout has a security ink mark printed on bottle/can/container 

 

C. Payment

7.How to clear goods from Port

Goods have to be declared in customs import declaration Form No. 1 and the duty / tax assessed paid to the customs office where goods are released from customs control. 

 

D. Movement of goods

8. Moving goods from factory to warehouse or to other Free Zones

Form Excise no.8 is to be submitted together with necessary documents before approval is given and movement authorised.

9. Moving goods from factory to Sabah/Sarawak

Vehicles only – Submit Excise No. 8 and customs form no. 7 together with necessary documents for approval and authorization of movement.Bagi barangan am – Mengemukakan Borang Kastam 3 beserta dokumen sokongan untuk kelulusan.

 

E. Facilities 

10. What is the maximum period for deferred payment of excise duty

4 years. 

F. Exemption

11. Eligibility for excise duty exemption

The list of eligible persons and goods can be found at http://tariff.customs.gov.my

(Excise Duties (Exemption) Order 1977).

 

Cukai Perkhidmatan

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SOALAN LAZIM

CUKAI PERKHIDMATAN

 

1. Apakah itu cukai perkhidmatan?

  • Cukai perkhidmatan adalah satu jenis cukai dalam negeri yang dikenakan di bawah Akta Cukai Perkhidmatan 1975 (ACP).
  • Cukai Perkhidmatan dikenakan ke atas apa-apa perkhidmatan yang kena dibayar cukai yang disediakan oleh mana-mana orang yang kena membayar cukai (pemegang lesen).

2. Bilakah cukai perkhidmatan dikenakan?

  • Apabila perkhidmatan diberikan

 

3. Berapakah kadar cukai perkhidmatan yang dikenakan?

  • 6% dari nilai perkhidmatan

 

4. Apakah jenis perkhidmatan yang kena dibayar cukai?

  • Jenis perkhidmatan yang kena di bayar cukai disenaraikan dalam Jadual Kedua Peraturan-Peraturan Cukai Perkhidmatan 1975 seperti berikut :

           KUMPULAN

        JENIS PERKHIDMATAN

  • Kumpulan A

Hotel

  • Kumpulan B1

Restoran Terletak Dalam Hotel Yang Mempunyai Lebih Daripada 25 Bilik

  • Kumpulan B2

Restoran Terletak Dalam Hotel Yang Mengandungi 25 Bilik Atau Kurang

  • Kumpulan C

Restoran Terletak Di Luar.

  • Kumpulan D

Kelab Malam, Dewan Tari, Kabaret, Pusat Kesihatan, Rumah Urut, Rumah Awam Dan Rumah Bir.

  • Kumpulan E

Kelab Persendirian

  • Kumpulan E1

Padang Golf Dan Lapangan Sasar Golf Selain Daripada Dalam Kumpulan A Dan E.

  • Kumpulan F

Hospital Persendirian

  • Kumpulan G

Penyedia Perkhidmatan Lain

 

5. Adakah perkhidmatan bercukai yang disediakan di luar Malaysia (termasuk Langkawi, Labuan dan Tioman) tertakluk kepada cukai perkhidmatan?

  • Tidak.  Nilai perkhidmatan ini juga tidak diambil kira dalam pengiraan threshold.

 

6. Adakah perkhidmatan bercukai yang disediakan di dalam Malaysia kepada pelanggan di luar Malaysia berkaitan dengan barang, tanah dan perkara-perkara berkaitan Malaysia tertakluk kepada cukai perkhidmatan?

  • Ya, nilai perkhidmatan tertakluk kepada cukai perkhidmatan.

7. Adakah perkhidmatan bercukai yang disediakan di dalam Malaysia kepada pelanggan di luar Malaysia tidak berkaitan dengan barang, tanah dan perkara-perkara berkaitan Malaysia tertakluk kepada cukai perkhidmatan?

  • Tidak tertakluk kepada cukai perkhidmatan.

8. Bagaimanakah cara untuk memohon lesen cukai perkhidmatan?

  • Permohonan lesen cukai perkhidmatan boleh dibuat secara berikut :
  •  
    • Secara manual
    • Secara online

9. Bilakah sesuatu lesen cukai perkhidmatan berkuatkuasa?

  • Seperti tarikh kuatkuasa yang tercatat di atas lesen.

 

10. Perniagaan saya mempunyai beberapa cawangan di seluruh negara, adakah setiap cawangan perlu dilesenkan secara berasingan?

  • Pemegang lesen boleh memilih untuk dilesenkan secara berpusat atau mengikut cawangan masing-masing dengan syarat-syarat yang telah ditetapkan.

11. Berapa lamakah setiap tempoh bercukai?

  • Tempoh bercukai yang ditetapkan di bawah peruntukan Seksyen 2 ACP 1975 adalah dua (2) bulan kalendar atau sebahagian daripada dua bulan itu berakhir . pada hari terakhir bulan yang kedua.

 

12. Premis syarikat saya akan berpindah ke tempat lain, apakah perlu saya buat ?

  • Memohon pindaan lesen
  • Prosedur Pindaan Lesen :
  •  
    • Mengemukakan surat permohonan (free format) berserta lesen asal kepada Bahagian Cukai Dalam Negeri di Pejabat Kastam yang mengeluarkan lesen.
    • Lesen yang telah dipinda akan diserah kembali kepada pemegang lesen.

13. Apakah tindakan yang perlu dilakukan apabila berlaku kehilangan lesen?

  • buat laporan polis kehilangan lesen
  • Maklumkan secara bertulis kepada pejabat kastam yang mengawal dan mohon satu salinan lesen.

14.  Bilakah saya perlu memohon untuk membatalkan lesen dan apakah prosedurnya?

  • Pembubaran syarikat
  • Pemilik atau rakan kongsi meninggal dunia
  • Pemegang lesen berhenti berniaga
  • Tidak lagi menyediakan perkhidmatan kena cukai
  • Perubahan taraf syarikat
  • Nilai perolehan jualan perkhidmatan tahunan tidak mencapai threshold.
  • Perubahan penyediaan perkhidmatan kena cukai
  • Apabila diarah oleh Ketua Pengarah Kastam

15. Apakah borang yang digunakan untuk membayar cukai perkhidmatan?

  • Borang CJP No. 1(satu salinan).

16. Bilakah tempoh masa untuk mengemukakan penyata dan membayar cukai?

  • Penyata CJP No. 1 berserta bayaran perlu dikemukakan ke Pejabat Kastam yang mengawal dalam tempoh 28 hari selepas tamat satu-satu tempoh bercukai yang ditetapkan.
  • Sekiranya hari terakhir penyerahan penyata jatuh pada hari kelepasan mingguan/am, maka tarikh akhir penyerahan penyata dan pembayaran cukai adalah pada hari kerja berikutnya.

17. Dalam bentuk apakah pembayaran cukai boleh dibuat?

  • Bayaran cukai boleh dibuat secara:
  •  
    • Wang Tunai ;
    • Kiriman pos atau kiriman wang atas nama Pengarah Kastam Negeri; atau
    • Cek atau deraf bank atas nama Pengarah Kastam Negeri.

18. Sekiranya tiada perkhidmatan dibekalkan atau tiada bayaran diterima dalam suatu tempoh bercukai, adakah penyata CJP No.1 perlu dikemukakan bagi tempoh bercukai tersebut?

  • Penyata CJP No. 1 masih perlu dikemukakan walaupun tiada perkhidmatan bercukai disediakan atau tiada bayaran diterima dalam tempoh bercukai berkenaan (Nil Return).

19. Apakah kadar penalti yang dikenakan atas kelewatan membayar cukai perkhidmatan?

  • 10% dan tambahan 10% setiap 30 hari sehingga maksimum 50%.

20. Adakah tunggakan cukai/penalti boleh dibayar secara ansuran?

  • Ya, boleh dengan syarat membuat permohonan secara bertulis kepada pejabat kastam negeri yang mengeluarkan notis tuntutan.

21. Saya telah menjelaskan cukai perkhidmatan kepada Kastam ke atas invois yang telah dikeluarkan, kemudiannya saya telah memberi diskaun kepada pelanggan berhubung dengan invois tersebut. Bolehkah saya menuntut kembali bahagian cukai perkhidmatan yang terlibat dengan diskaun tersebut.

  • Ya, boleh dengan memohon kelulusan terlebih dahulu untuk menggunakan kemudahan Sistem Kontra

22. Bolehkah saya merayu agar cukai/penalti dikurangkan atau dibatalkan?

  • Boleh, dengan mengemukakan permohonan kepada Perbendaharaan Malaysia melalui Pengarah Kastam Negeri.

 

 

 

 

 

 

 

   

Sales Tax

FAQ - Internal Tax

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COMMON QUESTIONS

IN SALES TAX

1. What is Sales Tax?

  • Sales Tax is an indirect tax levied on certain imported and locally manufactured goods. It is levied  only once (single stage)

2. When is Sales Tax levied?

  • Locally manufactured goods –at the time goods are sold /used by himself/disposed of otherwise than by sale.(gifts etc)
  • Imported goods – at the time the goods are cleared from Customs control at the place of importation/Customs warehouse.

3. What is the rate of Sales Tax levied?

  • The Sales tax  rate is 10%  under  Sales Tax (Rates of Tax No.1) Order 2008) except :
    • Goods under Schedule 1 Sales Tax (Rates of Tax No.2) Order 2008 – subject to  rate of 5%
    • Goods under Schedule 2 Sales Tax (Rates of Tax No.2) Order 2008 – subject to rate of 20%
    • Goods under Schedule 3 (Sales Tax (Rates of Tax No.2) Order 2008 –  specific rate applicable

4. Do all manufacturers need to be licensed?

All  local manufacturers have to apply for the Sales Tax License (Section 2 Sales Tax Act 1972) except:

  • Manufacturers of goods exempted under Schedule A ,Sales Tax (Exemption) Order 2008.
  • Taxable goods manufacturer whose
    • Yearly sales turnover less than RM100,000.00 – Schedule A, Sales Tax (Exemption from Licensing) Order 1997. However manufacturer has to make a prior application to be exempted from Sales Tax license –or for a Certificate of Exemption
    • Annual workmanship charges less than RM20,000.00 - Schedule A Sales Tax (Exemption from Licensing) Order 1997. However manufacturer has to make a prior application to be exempted from Sales Tax license –or for a Certificate of Exemption

  • Manufacturing activities as listed in Schedule B Sales Tax (Exemption from Licensing) Order 1997.
  • Manufacturing activities which are not regarded as manufacturing as defined under section 2 Sales Tax Act 1972 (Example as per link 6.44 PTCJ Bil. 2 – 8)
  • Manufacturing activities carried out in Labuan, Langkawi, Tioman, Free Zones and Licensed Manufacturing Warehouse.

5. How to apply for a Sales Tax License?

Application may be made:

  • Manually
  • Online (e-BLESS)

6. When is the Sales Tax License in force?

  • The effective date as stated in the license

7. When do I have to apply for an amendment of the license?

  • If any of the following change takes place:
    • Alteration of name of  company or status of a company
    • Changes of  operating address
    • Opening/Closing of branch
    • Change or additional taxable goods manufactured
    • Change of partnership
    • When directed to do so by Director General of Customs

8. How to amend  a Sales Tax License?

  • Apply with a letter attaching original license /a police report (where license is lost or destroyed) to the Customs Office which issued the license.
  • Amended license will be returned to licensee.

9. When do I apply to cancel license?

  • Licensee has to apply for cancelation of license  when one of the following occurs:
    • Company ceases manufacturing or is dissolved
    • Licensed manufacturer changes status to Certificate Of Exemption From Licensing – Yearly sales turnover is less than RM100,000.00 or  yearly value of Workmanship is less than RM20,000.00
    • Change in ownership of company/business
    • Owner dies and business ceases operation
    • Company is leased – license has to be cancelled and new license to be issued on name of lessor
    • Licensed manufacturer dies and  business is taken over by new person
    • Licensed manufacturer is placed under receivership / liquidator / trustee
    • License cancelled on instructions of Director General of Customs

10. How to cancel Sales Tax License?

  • Apply with letter submitting original license/ police report (where license lost or destroyed) to Customs office which issued license
  • Notification letter will be issue to company / business regarding cancellation date

11. Are activities like assembling/installing parts of machines to complete it subject to licensing ?

Activities like assembly/installation parts of machines to make a complete product is considered manufacturing. However simple manufacturing like screwing two or three parts together does not  fullfill the definition of manufacturing provided

  • the machine is complete and no additional tools are required in the assembly
  • Assembly is carried out easily and quickly
  • goods  are not bought / imported by licensee

12. Is cutting  of alluminium and glass into certain sizes subject to sales tax?

  • Cutting alluminium and glass into certain sizes is not subject to Sales Tax because no new product is produced  (refer definition  of Manufacturing)
13. Goods manufactured by me are for export, do I have to submit a Sales Tax return?
  • Sales Tax return (CJPI) has to be furnished and the value of exported sales declared in column three (export sales) of the Sales Tax Return

14. How to buy raw material which are to be used in manufacturing free from tax?

  • Manufacturer / Trader may purchase raw material used in manufacturing free of Sales Tax by using:
    • CJ5
    • CJ5A
    • credit system
    • refund

15. What type of material qualify for this facilities (to be free from Sales Tax?)

  • Raw materials/components to be used directly in the manufacturing process
  • Packing materials and labels
  • Manufacturing Aids

16. Can I (Sales Tax licensee) deliver goods to a third person to undertake a part or the complete manufacturing process on my goods.

Yes. Sub-contracting can be done to a third person as categorized below :

  • Sub contract  to another licensed manufacturer –CJ5B facility
  • Sub contract  to another non licensed manufacturer- Exemption item 93, Schedule B, ST(E)O 2008
  • Sub contract to LMW/FIZ–Exemption item 89, Schedule B, ST(E) O 2008

17. Completed manufactured good is not taxable, is the manufacturer entitled to raw material / component /packaging used in manufacturing  free from tax.

  • Yes, on condition the manufactured goods are meant for export, Schedule C, item 12, ST(E)O  2008.

18. Can licensed manufacturer using CJ5 facilities also apply for Credit System facility (CJ10)

  • Yes, on condition that approved CJ5 facilities are for different raw material than for credit system approved.

19. I am in a trading business. Can I get tax exemption to buy finished goods from a local company for export.

  • Tax exemption can be obtained under item 71, Schedule B, Sales Tax (Exemption) Order 2008
20. My company is paid workmanship charges for sub-contract work carried out. Do I have to apply for a license and pay sales tax on value of the goods?

21. If the quantity approved under CJ(P)2 and CJ5 facilities has been used, can I apply for additional quantity?

  • Yes, Application can be made for additional quantity.

22. Can a trading company purchase completed goods from licensed manufacturer and sell to another trading company?

  • Yes, However licensed manufacturer will charge sales tax at the time of sale
  • Exemption of tax is only given to trading company which exports goods purchased from licensed manufacturer using form CJ(P)2 – Item 71, Schedule B, Sales Tax (Exemption) Order 2008

 COMMON QUESTIONS

IN SALES TAX

 

1.    What is Sales Tax?

Sales Tax is an indirect tax levied on certain imported and locally manufactured goods. It is levied  only once (single stage)

 

2.    When is Sales Tax levied?

-        Locally manufactured goods –at the time goods are sold /used by himself/disposed of otherwise than by sale.(gifts etc)

-       Imported goods – at the time the goods are cleared from Customs control at the place of importation/Customs warehouse.

3.    What is the rate of Sales Tax levied?

-           The Sales tax  rate is 10%  under  Sales Tax (Rates of Tax No.1) Order 2008) except :

·         Goods under Schedule 1 Sales Tax (Rates of Tax No.2) Order 2008 – subject to  rate of 5%

·         Goods under Schedule 2 Sales Tax (Rates of Tax No.2) Order 2008 – subject to rate of 20%

·         Goods under Schedule 3 (Sales Tax (Rates of Tax No.2) Order 2008 –  specific rate applicable

4.    Do all manufacturers need to be licensed? 

All  local manufacturers have to apply for the Sales Tax License (Section 2 Sales Tax Act 1972) except:

·         Manufacturers of goods exempted under Schedule A ,Sales Tax (Exemption) Order 2008. 

·         Taxable goods manufacturer whose

-Yearly sales turnover less than RM100,000.00 – Schedule A, Sales Tax (Exemption from Licensing) Order 1997. However manufacturer has to make a prior application to be exempted from Sales Tax license –or for a Certificate of Exemption  

 

-Annual workmanship charges less than RM20,000.00 - Schedule A Sales Tax (Exemption from Licensing) Order 1997. However manufacturer has to make a prior application to be exempted from Sales Tax license –or for a Certificate of Exemption 

 

·         Manufacturing activities as listed in Schedule B Sales Tax (Exemption from Licensing) Order 1997. 

 

·         Manufacturing activities which are not regarded as manufacturing as defined under section 2 Sales Tax Act 1972 (Example as per link 6.44 PTCJ Bil. 2 – 8)

 

·         Manufacturing activities carried out in Labuan, Langkawi, Tioman, Free Zones and Licensed Manufacturing Warehouse.

 

5.    How to apply for a Sales Tax License?

Application may be made:

·         Manually

·         Online (e-BLESS)

6.    When is the Sales Tax License in force?

The effective date as stated in the license

 

7.    When do I have to apply for an amendment of the license?

-           If any of the following change takes place:

·         Alteration of name of  company or status of a company

·         Changes of  operating address 

·         Opening/Closing of branch

·         Change or additional taxable goods manufactured

·         Change of partnership

·         When directed to do so by Director General of Customs

 

8.    How to amend  a Sales Tax License?

-           Apply with a letter attaching original license /a police report (where license is lost or destroyed) to the Customs Office which issued the license

-           Amended license will be returned to licensee

 

9.    When do I apply to cancel license?

-           Licensee has to apply for cancelation of license  when one of the following occurs:

·         Company ceases manufacturing or is dissolved

·         Licensed manufacturer changes status to Certificate Of Exemption From Licensing – Yearly sales turnover is less than RM100,000.00 or  yearly value of Workmanship is less than RM20,000.00

·         Change in ownership of company/business

·         Owner dies and business ceases operation

·         Company is leased – license has to be cancelled and new license to be issued on name of lessor

·         Licensed manufacturer dies and  business is taken over by new person

·         Licensed manufacturer is placed under receivership / liquidator / trustee

·         License cancelled on instructions of Director General of Customs

10. How to cancel Sales Tax License?

-        Apply with letter submitting original license/ police report (where license lost or destroyed) to Customs office which issued license

 

 

-           Notification letter will be issue to company / business regarding cancellation date

 

11. Are activities like assembling/installing parts of machines to complete it subject to licensing ?

Activities like assembly/installation parts of machines to make a complete product is considered manufacturing. However simple manufacturing like screwing two or three parts together does not  fullfill the definition of manufacturing provided

·         the machine is complete and no additional tools are required in the assembly

·         Assembly is carried out easily and quickly

·         goods  are not bought / imported by licensee

 

12. Is cutting  of alluminium and glass into certain sizes subject to sales tax?

-           Cutting alluminium and glass into certain sizes is not subject to Sales Tax because no new product is produced  (refer definition  of Manufacturing)

13. Goods manufactured by me are for export, do I have to submit a Sales Tax return?

-           Sales Tax return (CJPI) has to be furnished and the value of exported sales declared in column three (export sales) of the Sales Tax Return

14. How to buy raw material which are to be used in manufacturing free from tax?  

-           Manufacturer / Trader may purchase raw material used in manufacturing free of Sales Tax by using:

·         CJ5 

·         CJ5A 

·         credit system

·         refund)

15. What type of material qualify for this facilities (to be free from Sales Tax?)

-           Raw materials/components to be used directly in the manufacturing process

-           Packing materials and labels

-           Manufacturing Aids

16. Can I (Sales Tax licensee) deliver goods to a third person to undertake a part or the complete manufacturing process on my goods

Yes. Sub-contracting can be done to a third person as categorized below :

·         Sub contract  to another licensed manufacturer –CJ5B facility

·         Sub contract  to another non licensed manufacturer- Exemption item 93, Schedule B, ST(E)O 2008

·         Sub contract to LMW/FIZ–Exemption item 89, Schedule B, ST(E) O 2008

 

17. Completed manufactured good is not taxable, is the manufacturer entitled to raw material / component /packaging used in manufacturing  free from tax.

Yes, on condition the manufactured goods are meant for export, Schedule C, item 12, ST(E)O  2008.

18. Can licensed manufacturer using CJ5 facilities also apply for Credit System facility (CJ10)

Yes, on condition that approved CJ5 facilities are for different raw material than for credit system approved.

19. I am in a trading business. Can I get tax exemption to buy finished goods from a local company for export.

Tax exemption can be obtained under item 71, Schedule B, Sales Tax (Exemption) Order 2008

 

 

 

20. My company is paid workmanship charges for sub-contract work carried out. Do I have to apply for a license and pay sales tax on value of the goods?

Yes, if the workmanship charges for 12 months exceed RM20,000.00 (Schedule A, Sales Tax (Exemption from Licensing) Order 1997

 

21. If the quantity approved under CJ(P)2 and CJ5 facilities has been used, can I apply for additional quantity?

Yes, Application can be made for additional quantity.

22. Can a trading company purchase completed goods from licensed manufacturer and sell to another trading company?

-           Yes, However licensed manufacturer will charge sales tax at the time of sale

-           Exemption of tax is only given to trading company which exports goods purchased from licensed manufacturer using form CJ(P)2 – Item 71, Schedule B, Sales Tax (Exemption) Order 2008

 

Return Back Eksais Duty For Goods Thats Returned to Factories

FAQ - Internal Tax

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1. BARANG-BARANG YANG DIKENAKAN DUTI EKSAIS

Barang-barang yang dikenakan duti Eksais adalah minuman keras/spirit, rokok/tembakau, kenderaan (tidak termasuk kenderaan perdagangan) dan daun terup/mahjung. Kadar-kadar duti adalah seperti yang disebutkan dalan Perintah Duti Eksais 2004.

2. PERGERAKAN BARANG BERDUTI EKSAIS

Seksyen 28 Akta Eksais 1976 menyebutkan bahawa tiada apa-apa barang berduti boleh digunakan dalam, atau dipindahkan daripada satu tempat berlesen di bawah seksyen 20 kecuali dengan membayar duti atasnya, di bawah bon untuk dipindahkan ke suatu gudang Eksais awam, atau gudang berlesen, atau untuk pengilangan di suatu kilang di bawah seksyen 20, atau mana-mana tempat di bawah kawalan Eksais; atau untuk dieksport.

3. BARANG BERDUTI EKSAIS YANG HILANG, ROSAK ATAU MUSNAH DALAM KAWALAN EKSAIS

Seksyen 14(1) menyebutkan bahawa barang-barang berduti Eksais yang rosak, musnah atau kemalangan dan  hilang sebelum dipindahkan dari kawalan Eksais, maka Ketua Pengarah Kastam boleh meremit kesemua atau sebahagian duti Eksais yang kena dibayar.

4. BARANG KELUARAN TEMPATAN TIDAK LAYAK MENUNTUT PULANGBALIK DUTI  EKSAIS

Barang-barang  pengilangan Eksais tempatan yang telah keluar dari kawalan Kastam dan segala duti/cukainya telah berbayar, dan kemudiannya didapati rosak atau rendah kualiti dan dipulangkan kembali ke kilang, tidak layak menuntut pulangbalik duti/cukai yang telah dibayar tersebut.

Tidak ada peruntukan undang-undang di bawah Akta Eksais 1976 yang membenarkan tuntutan berkenaan.

5. BARANG-BARANG IMPORT LAYAK MENUNTUT PULANGBALIK DUTI EKSAIS IMPORT

Seksyen 19D Akta Eksais 1976 adalah peruntukan bagi membolehkan barang-barang import dan berbayar duti Eksais, kemudiannya di dapati rosak atau rendah kualiti, dan seterusnya dimusnahkan dengan kehadiran KDRM boleh menuntut pulangbalik duti Eksais yang telah dibayar semasa import.

Peruntukan ini tidak terpakai atas barang-barang keluaran tempatan untuk pasaran tempatan.

6. SIAPA YANG MELULUSKAN PULANGBALIK DUTI EKSAIS BAGI BARANG KELUARAN TEMPATAN

Menteri Kewangan melalui seksyen 11(2) Akta Eksais 1976 berhak menimbang atau meluluskan pulang balik duti Eksais atas barang-barang yang rosak atau rendah kualiti yang dikembalikan ke kilang. Semua pihak yang terlibat dikehendaki membuat permohonan terus ke Bahagian Analisa Cukai, Kementerian Kewangan untuk tujuan pulangbalik duti Eksais berkaitan. Alamat pejabat adalah seperti berikut :

Bahagian Analisa Cukai
Kementerian Kewangan
Kompleks Kementerian Kewangan
Presint 2, Pusat  Pentadbiran Kerajaan Persekutuan
62592 Putrajaya

   
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