SURAT PEKELILING PERBENDARARAAN BIL. 29 TAHUN 1982
Kepada:
Semua Ketua Setiausaha Kementerian,
Semua Ketua Jabatan Persekutuan,
Semua Ketua Badan-badan Berkanun,
Semua Yang Berhormat Ketua Setiausaha Kerajaan Negeri.
UNSUR-UNSUR CUKAI UNTUK TENDER KERJA ANTARABANGSA
1. Pendahuluan
1.1 Tujuan Surat Pekeliling ini adalah untuk memberitahu semua
Kementerian/Jabatan/Badan Berkanun mengenai unsur-unsur cukai (tax
element) bagi tender kerja antarabangsa seperti cukai pendapatan, cukai
Kastam, cukai "surtax" dan sebagainya. Adalah didapati bahawa penenderpenender telah tidak memasukkan unsur-unsur cukai didalam tawaran mereka
sungguhpun telah disyaratkan berbuat demikian didalam syarat pelawaan
tender.
1.2 Adalah diketahui bahawa sekiranya unsur-unsur cukai ini tidak dimasukkan
ke dalam Perjanjian Kontrak maka masaalah seperti permohonan dari kontraktor
meminta pengecualian cukai keatas barangbarang yang harus dikenakan cukai atau pun barang-barang tersebut tidak
dibawa keluar selepas tamat kontrak akan timbul hingga menimbulkan banyak
kerumitan dibelakang hari.
1.3 Selain dari itu, unsur-unsur cukai sekiranya tidak dinyatakan didalam tawaran
akan merumitkan tugas untuk menilai sesuatu tawaran yang dikemukakan
berdasarkan kepada asas-asas yang sama.
2. Unsur Cukai dijadikan Satu Syarat Pelawaan Tender/Fasal Perjanjian Kontrak
2.1 Untuk mengelakkan dari berlakunya perkara-perkara yang tidak diingini ini,
semua Jabatan Kerajaan adalah dikehendaki memasukkan syarat mengenai
unsur-unsur cukai supaya dijadikan satu perkara khas didalam Syarat Pelawaan
Tender dan fasal-fasal didalam Perjanjian Kontrak. Jabatan-jabatan Kerajaan
semasa menilai/menimbang jumlah harga tawaran-tawaran hendaklah
mengambilkira unsur-unsur cukai ini.
2.2 Fasal-fasal yang mesti dimasukkan didalam Syarat Pelawaan Tender adalah
seperti di Lampiran `A' dan Fasal-fasal yang mesti dimasukkan didalam
Perjanjian Kontrak adalah seperti di Lampiran `B'.
3. Kuatkuasa
3.1 Peraturan ini adalah berkuatkuasa dengan serta merta.
Sekian.
"BERKHIDMAT UNTUK NEGARA"
Saya yang menurut perintah,
(MOHD. HUSSAINI BIN ABD. JAMIL)
Bahagian Pengurusan Kontrak dan Bekalan,
b.p. Ketua Setiausaha,
Kementerian Kewangan Malaysia.
LAMPIRAN `A'
1. Fasal-fasal Yang Mesti Dimasukkan Didalam Syarat Pelawaan Tender adalah
seperti berikut:1.1 TAXATION
1.1.1 Attention is drawn to Clause of the Conditions of Contract.
1.1.2 The Contract Sum shall be deemed to have been based on the rates of
Customs Duties/Excise Duties/Sales Tax as at the date of tender. If during the
progress of the works there is any variation in such rates or in the classes of
goods subject to duty then the net increase or decrease in the amount of duty
payable by the Contractor and attribute thereto shall be added to or deducted
from the Contract Sum as the case may be and shall be paid or allowed by the
Contractor accordingly by adjustment of the amounts due under clause of these
conditions.
1.1.3 This clause shall apply only to materials and equipments required to be
incorporated in the works, and shall not apply to constructional plant, equipment,
vehicles and machinery used in connection with the works but not incorporated
therein and which are re-exported after their use.
1.1.4 The above provisions shall apply also to imported materials purchased from
local suppliers, the Contract Sum being added to or deducted from as the case
may be by the net increase or decrease in the amount of duty payable by the
importer by the net increase or decrease in the price payable by the contractor,
whichever is the lesser.
1.1.5 The Contractor shall submit at the request of the Engineer all receipts and
other documents necessary to prove the amount of the adjustment to be made
under this clause.
1.1.6 Particulars of the Malaysian Customs and Excise current tariff in respect of
Customs Surtax and dues to be levied on the value of materials imported into
Malaysia for incorporation into the works or for use directly in connection with the
construction or to be ascertained by the Tenderer himself.
1.1.7 Particulars of constructional plants, equipments, vehicles and machineries
proposed to be imported temporarily into Malaysia and upon which Customs
Duty is not collected and Sales Tax is being exempted, which are required under
the provisions shall be inserted by the Tenderers in Appendix .......................... to
the Bill of Quantities. Attention is drawn to these conditions, where constructional
plants, equipments, vehicles and machineries must be exported from Malaysia
within the stipulated period or upon completion of the Contract, failure to comply
with these conditions will result in the forfeiture of the Banker's Guarantee/Bond.
1.2 Attention is drawn to Clause of the Condition of Contract.
The Contract Sum shall be deemed to include all taxes chargeable under the
Malaysian laws including his Employees Income Tax, his profit under this
contract and other emoluments.
1. Fasal-fasal Yang Mesti Dimasukkan Kedalam Perjanjian Kontrak adalah
seperti berikut:1.1 Constructional Plants, Equipment, Vehicles and Machineries.
1.1.1 The Contractor shall pay any Port Dues including (but not by way of
limitation) wharfage dues, pilotage fees, anchorage, berthage and mooring fees
quarantine dues loading porterage and overtime fees for Constructional Plant for
use directly in connection with the construction, completion of the works brought
into and despatched from Malaysia by the Contractor (or in his name by agents).
* Payment of Port Duties
1.1.2 The Contractor shall be required to pay all Customs Duties and Sales Tax
in respect of all goods (or in his name by agents) for incorporation in the Works
or for use directly in connection with the Construction and completion and
maintenance thereof. However, for constructional plants, equipments, vehicles
and machineries (not for incorporation in the Works) which are to be used solely
for the Works, customs duties may not be collected as provided under Section 97
of the Custom Act 1967 and sales tax may be exempted as provided under item
29 of the Sales Tax Exemption Order 1980 in so far as the Contractor enters into
a bond/banker's guarantee acceptable to the Customs Department of the
Government of Malaysia for such Constructional Plant, equipments, vehicles and
machineries which on or before completion of the maintenance of works shall be
re-exported from Malaysia. Such regulations shall not apply to spare parts and
consumable items.
* Exemption from Customs Dues
1.1.3 The Contractor shall furnish to the Engineer all such shipping documents,
invoices and other documentation as may be required by the Customs
Authorities in connection Customs with the importation and re-exportation of
constructional plants, equipments, vehicles and machineries under bond/banker's
guarantee in accordance with sub-clause (1.1.2.) of this clause.
* Administration of Customs Authorities
1.1.4 In the case of constructional plants, equipments, vehicles and machineries
imported on the Contractor's behalf by importing agents and the like both the
shipping documents and the invoices of the original suppliers or manufactures
must indicate clerly that the consignment is for the Contractor's account.
* Importation by agent
1.1.5 The Contractor from time to time on being so requested satisfy the
Engineer that such constructional plants, equipments, vehicles and machineries
(not for incorporation in the Works) imported into Malaysia under bond/banker's
guarantee have been received on site and used in connection with the
construction, completion and maintenance of the works and in the case of
default, the bond, banker's guarantee or part thereof shall be forfeited in respect
of any Constructional Plants, equipments, vehicles and machineries which
cannot be so accounted for which forfeiture shall not relieve the Contractor of any
liability at law in respect of misdirection of the unaccounted constructional plants,
equipments, vehicles and machineries.
1.1.6 The procedure in respect of the requirements of the foregoing shall be
determined by the Customs Authorities. The Contractor shall make written
application to the Engineer and shall provide the relevant documentation for all
Constructional Plants, equipments, vehicles and machineries to be imported into
Malaysia free of Customs Duties not less than 45 days before the arrival of the
said constructional plant, equipments, vehicles and machineries.
1.1.7 The Contractor shall comply with the above procedure but should he fail to
do so and pay for any Customs Duties and Sales Tax in respect of all
constructional plant, equipments, vehicles and machineries, the Employer shall
not be liable to refund the amount already paid by him.
1.2 Except as provided in sub-clause (1.1.2.) of this clause the Contractor shall
pay all charges and other expenses in connection with the landing and shipment
of all Constructional Plant, materials and other things of whatsoever nature
brought into or despatched from Malaysia for the purpose of the Contract.
* Landing charges
1.3 The Contractor shall make his own arrangement in obtaining clearance
through the Customs of Constructional Plant, equipments, vehicles and
machineries. However, if required, the Engineers assistance may be sought.
* Customs clearance
1.4 In respect of any constructional plants, equipments, vehicles and machineries
which the Contractor imports for the purpose of the Works the Engineer will
assist the Contractor if requested in procuring any necessary consents to the reexport of such Constructional Plant, equipments, vehicles and machineries by
the Contractor upon the removal thereof as aforesaid. In the event of the
Contractor does not re-export the constructional plant, equipment, vehicles and
machineries which exemption Customs Duties and Sales Tax have been granted
under sub-clause (1.1.2.) hereof, the Contractor shall obtain the permission of
the Royal Customs and Excise Depertment and shall pay all duties applicable.
* Re-exportof plant, etc
1.5 Under this agreement the Contractor shall be required to furnish all lists of
constructional plants, equipments, vehicles and machineries to the Engineer
whether the constructional plants, equipments, vehicles and machineries are
hired or acquired.
* Contractor to supply Information
1.6 OTHER TAXATION
1.6.1 The Contractor will be required to pay all Malaysian taxes on such part of
his profit in respect of this Contract as is chargeable therewith under the Laws for
the time being in force. The Contract Price shall be deemed to be inclusive of all
Malaysian taxes.
* Taxation
1.6.2 The Contractor's employees will be liable to pay Malaysian Income Tax in
respect of their salaries and other emoluments as are chargeable therewith
under the Law for the time being in force and the Contractor shall perform such
duties in regard to the deduction thereof as may be lawfully imposed on him by
the Government of Malaysia.
* Income Tax payable by Employees