SURAT PEKELILING PERBENDAHARAAN BIL. 9 TAHUN 1994
Kepada:
Ketua-Ketua Setiausaha Kementerian
Ketua-ketua Jabatan Persekutuan
Ketua-Ketua Badan Berkanun Persekutuan
YB. Setiausaha-setiausaha Kerajaan Negeri
Pihak-pihak Berkuasa Kerajaan Tempatan
Ketua-ketua Pegawai Eksekutif Syarikat Kerajaan
PERATURAN CUKAI DALAM PEROLEHAN KERAJAAN
KANDUNGAN MUKASURAT
1. TUJUAN 1
2. DEFINISI DAN JENIS CUKAI
2.1.1 Duti Import 1
2.1.2 Duti Eksais 1
2.1.3 Cukai Jualan 2
2.1.4 Cukai Perkhidmatan 2
2.1.5 Cukai Pegangan 2
3. PENGECUALIAN CUKAI
3.1 Jabatan Kerajaan Persekutuan Dan Negeri 3
3.2 Pihak Berkuasa Tempatan 3
3.3 Universiti/lTM 4
4. PERUBAHAN HARGA AKIBAT PERUBAHAN CUKAI 4 & 5
5. CARA MENUNTUT PENGECUALIAN
5.1 Barang Yang Diimport Sendiri 5 Oleh Agensi
5.2 Barang Yang Diimport Melalui 5 Pengimport Tempatan
5.3 Barang Yang Diimport Melalui 6 Gudang Berlesen
5.4 Barang Yang Dibeli Dari Kilang 6 & 7 Tempatan
5.5 Barang Yang Dibeli Dari Ejen 7 & 8 Yang Dilantik
6. STOK YANG DIBEKAL HENDAKLAH YANG BELUM 8 DIBAYAR CUKAI
7. UNSUR CUKAI UNTUK TENDER KERJA ANTARABANGSA 8
8. PENGIMPORTAN SEMENTARA MESIN/PERALATAN/ 9 & 10 JENTERA UNTUK
MELAKSANAKAN PROJEK.
9. CUKAI PEGANGAN 11
10. KUATKUASA DAN PEMBATALAN 11
LAMPIRAN
1. LAMPIRAN A - PERINTAH DUTI KASTAM (PENGECUALIAN) 1988
2. LAMPlRAN B - PERINTAH CUKAI JUALAN (PENGECUALIAN) 1980
3. LAMPIRAN C - PERINTAH DUTI EKSAIS (PENGECUALIAN) 1978
4. LAMPIRAN D - NOTIS TUNTUTAN PENGECUALIAN BAGI BARANG-BARANG
YANG DIIMPORT SENDIRI OLEH JABATAN KERAJAAN.
5. LAMPIRAN E - NOTIS TUNTUTAN PENGECUALIAN DUTI IMPORT BAGI
BARANG-BARANG KEPUNYAAN JABATAN KERAJAAN YANG DIIMPORT OLEH
SYARIKAT TEMPATAN.
6. LAMPIRAN F - NOTIS TUNTUTAN PENGECUALIAN DUTI IMPORT BAGI
BARANG-BARANG KEPUNYAAN JABATAN KERAJAAN YANG DIIMPRT MELALUI
GUDANG BERLESEN.
7. LAMPIRAN G - NOTIS TUNTUTAN PENGECUALIAN DUTI EKSAIS BAGI
BARANG-BARANG KELUARAN TEMPATAN YANG DIBELI OLEH JABATAN
KERAJAAN.
8. LAMPIRAN H - NOTIS TUNTUTAN PENGECUALIAN CUKAI JUALAN BAGI
BARANG-BARANG KELUARAN TEMPATAN YANG DIBELI OLEH JABATAN
KERAJAAN.
9. LAMPIRAN I - NOTIS TUNTUTAN PENGECUALIAN DUTI EKSAIS BAGI
BARANG-BARANG KELUARAN TEMPATAN YANG DIBELI OLEH JABATAN
KERAJAAN MELALUI EJEN YANG DILANTIK.
10. LAMPIRAN J - PERMOHONAN UNTUK MENDAPATKAN PENGECUALIAN Dl
BAWAH PERINTAH CUKAI JUALAN (PENGECUALIAN) 1980.
11. LAMPIRAN K - NOTIS TUNTUTAN PENGECUALIAN CUKAI JUALAN BAGI
BARANG-BARANG KELUARAN TEMPATAN YANG DIBELI OLEH JABATAN
KERAJAAN MELALUI EJEN YANG DILANTIK.
12. LAMPIRAN L - FASAL YANG MESTI DIMASUKKAN Dl DALAM SYARAT
TENDER KERJA.
13. LAMPIRAN M - PERMOHONAN UNTUK MENGIMPORT SEMENTARA.
SURAT PEKELILING PERBENDAHARAAN MENGENAI PERATURAN CUKAI
DALAM PEROLEHAN KERAJAAN
1. TUJUAN
1.1 Surat Pekeliling Perbendaharaan ini bertujuan untuk menjelaskan peraturan cukai
yang perlu diikuti oleh Kementerian/Jabatan/Badan Berkanun (Agensi) dalam
perolehan Kerajaan.
2. DEFINISI DAN JENIS CUKAI
2.1 Terdapat beberapa jenis cukai yang dikenakan oleh Jabatan Kastam dan Eksais
DiRaja dan juga Jabatan Hasil Dalam Negeri yang berkaitan dengan perolehan
Kerajaan. Di antara jenis cukai yang masih berkuatkuasa seperti berikut:2.1.1 Duti Import
Duti yang dikenakan ke atas barang-barang yang diimport ke negara ini semasa
barang-barang tersebut dibawa masuk di atas kadar yang ditetapkan di bawah
Perintah Duti Kastam yang sedang berkuatkuasa.
2.1.2 Duti Eksais
Duti yang dikenakan ke atas barang-barang tertentu yang dikilangkan di negara ini.
Kadar duti adalah mengikut kadar yang telah ditetapkan di bawah Perintah Duti Eksais
yang sedang berkuatkuasa.
2.1.3 Cukai Jualan
Cukai yang dikenakan ke atas barang-barang (melainkan yang dikecualikan) yang
diimport atau dikilangkan di negara ini mengikut kadar yang ditetapkan di bawah
Perintah Cukai Jualan (kadar cukai) 1972 dan Perintah Cukai Jualan (kadar-kadar
cukai) 1988.
2.1.4 Cukai Perkhidmatan
Cukai perkhidmatan dikenakan atas mana-mana perkhidmatan yang ditetapkan dan
yang disediakan oleh atau di mana-mana tempat perniagaan. Cukai ini juga dikenakan
ke atas barang-barang yang ditetapkan dan yang dijual atau dibekalkan oleh atau di
mana-mana tempat perniagaan yang ditetapkan.
2.1.5 Cukai Pegangan
Cukai yang dikenakan ke atas bayaran kontrak berhubung dengan perkhidmatan
kontraktor/perunding asing yang terlibat dengan sesuatu perolehan yang berkontrak
mengikut peruntukan di bawah Akta Cukai Pendapatan 1967.
2.2 Bagi barang yang diimport, cukai yang dikenakan ialah Duti Import dan Cukai
Jualan.
2.3 Bagi barang keluaran tempatan, cukai yang dikenakan ialah Duti Eksais dan Cukai
Jualan.
2.4 Bagi perkhidmatan tertentu, cukai yang dikenakan ialah atas barang dan
perkhidmatan yang ditetapkan.
2.5 Bagi perkhidmatan yang melibatkan gunatenaga asing cukai yang dikenakan ialah
Cukai Pegangan.
3. PENGECUALIAN CUKAI
3.1 Jabatan Kerajaan Persekutuan dan Negeri
3.1.1 Bagi barang yang diimport oleh Kerajaan Persekutuan dan Kerajaan Negeri tidak
termasuk Badan Berkanun adalah dikecualikan dari Duti Import dan Cukai Jualan
melainkan motokar.
3.1.2 Bagi barang buatan tempatan yang dibeli oleh Kerajaan Persekutuan dan
Kerajaan Negeri tidak termasuk Badan Berkanun adalah dikecualikan dari Duti Eksais
dan Cukai Jualan.
3.2 Pihak Berkuasa Tempatan
3.2.1 Bagi barang yang diimport oleh Pihak Berkuasa Tempatan di Semenanjung dan
Sarawak adalah dikecualikan dari Duti Import dan Cukai Jualan melainkan motokar
dan petroleum.
3.2.2 Bagi barang buatan tempatan yang dibeli oleh Pihak Berkuasa Tempatan di
Semenanjung dan Sarawak adalah dikecualikan dari Duti Eksais dan Cukai Jualan
melainkan motokar dan petroleum.
3.2.3 Bagi barang yang diimport oleh Pihak Berkuasa Tempatan di Sabah adalah
dikecualikan dari Duti Import dan Cukai Jualan.
3.2.4 Bagi barang buatan tempatan yang dibeli oleh Pihak Berkuasa Tempatan di
Sabah adalah dikecualikan dari Duti Eksais (melainkan motokar dan petroleum) dan
Cukai Jualan.
3.3 Universiti/ITM
3.3.1 Bagi barang yang diimport oleh Universiti Tempatan termasuk Institut Teknologi
MARA adalah dikecualikan dari Duti Import dan Cukai Jualan melainkan motokar dan
petroleum.
3.3.2 Bagi barang buatan tempatan yang dibeli oleh Universiti Tempatan termasuk
Institut Teknologi MARA adalah dikecualikan dari Duti Eksais dan Cukai Jualan
melainkan motokar dan petroleum.
3.4 Perintah-perintah Pengecualian Duti Kastam, Cukai Jualan dan Duti Eksais bagi
Agensi, Pihak Berkuasa Tempatan dan Universiti adalah seperti di Lampiran A, B dan
C dan yang berkuatkuasa.
4. PERUBAHAN HARGA AKIBAT PERUBAHAN CUKAI
4.1 Semua perubahan harga bagi kontrak bekalan akibat perubahan cukai-cukai
hendaklah mendapat kelulusan kuasa yang menyetujuterima tender atau Ketua
Setiausaha Perbendaharaan Malaysia, (Bahagian Pengurusan Perolehan Kerajaan)
terlebih dahulu. Bukti-bukti hendaklah disampaikan
kepada pihak berkenaan sebelum sesuatu permohonan itu dapat dipertimbangkan.
4.2 Bagi kontrak kerja yang mana melibatkan cukai, apa-apa perubahan ke atas harga
kontrak adalah dalam bidang kuasa Jawatankuasa Perubahan Kerja ataupun
Jawatankuasa Tuntutan atau Jawatankuasa Tetap bagi Jabatan bukan kejuruteraan .
4.3 Perubahan harga hendaklah sama dengan jumlah perubahan cukai yang perlu
dibayar oleh kontraktor.
4.4 Untuk menentukan bayaran Cukai sebenar yang perlu dibayar, Agensi hendaklah
mendapatkan bukti daripada kontraktor sebelum perubahan harga kontrak itu
dipersetujui.
4.5 Bagi semua kontrak untuk bekalan barang-barang yang mana syarat-syarat
kontrak membenarkan perubahan harga akibat perubahan kadar cukai, maka harga
kontrak hendaklah diselaraskan.
5. CARA MENUNTUT PENGECUALIAN
5.1 Barang Yang Diimport Sendiri Oleh Agensi
5.1.1 Agensi dikehendaki mengisi borang Kastam No. 1 (satu) dalam empat (4)
salinan.
5.1.2 Menuntut pengecualian cukai dalam borang yang sama dengan memasukkan
notis tuntutan cukai seperti di Lampiran D.
5.2 Barang Yang Diimport Melalui Pengimport Tempatan
5.2.1 Agensi dikehendaki mengisi borang Kastam No. 1 (satu) dalam empat (4)
salinan.
5.2.2 Hendaklah menyertakan bersama pesanan tempatan atau perjanjian kontrak
atau surat setujuterima tender.
5.2.3 Menuntut pengecualian cukai dalam borang yang sama dengan memasukkan
notis tuntutan cukai seperti contoh di Lampiran E.
5.3 Barang Yanq Diimport Melalui Gudanq Berlesen
5.3.1 Pengecualian cukai diberikan sekiranya barang-barang import diperolehi terus
dari gudang berlesen sahaja.
5.3.2 Hendaklah menyertakan bersama pesanan tempatan atau perjanjian kontrak
atau surat setujuterima tender.
5.3.3 Agensi dikehendaki mengisi borang Kastam No. 9 (sembilan) dan menuntut
pengecualian cukai dalam borang yang sama dengan memasukkan notis tuntutan
cukai seperti contoh di Lampiran F.
5.4 Barang Yang Dibeli Dari Kilang Tempatan
5.4.1 Penecualian Duti Eksais
a) Pengecualian Duti Eksais diberikan sekiranya barang-barang dibeli dari kilang
tempatan.
b) Hendaklah menyertakan bersama pesanan tempatan atau perjanjian kontrak atau
surat setujuterima tender.
c) Agensi dikehendaki mengisi borang Eksais No.7 (tujuh) dan menuntut pengecualian
cukai dalam borang yang sama dengan memasukkan notis tuntutan seperti di
Lampiran G
5.4.2 Pengecualian Cukai Jualan
a) Pengecualian Cukai Jualan diberikan sekiranya barang dibeli dari kilang tempatan.
b) Hendaklah menyertakan bersama pesanan tempatan atau perjanjian kontrak atau
surat setujuterima.
c) Tuntutan pengecualian hendaklah dibuat di atas pesanan tempatan dengan
memasukkan notis tuntutan seperti di Lampiran H.
5.5 Barang Yang Dibeli Dari Ejen Yang Dilantik
5.5.1 Pengecualian Duti Eksais
a) Pengecualian Duti Eksais diberikan sekiranya barang dibeli dari ajen yang dilantik.
b) Hendaklah menyertakan bersama pesanan tempatan atau perjanjian kontrak atau
surat setujuterima tender.
c) Ejen yang dilantik dikehendaki mengisi borang Eksais No.7 (tujuh) dan menuntut
pengecualian cukai dalam borang yang sama dengan memasukkan notis tuntutan
seperti di Lampiran 1.
5.5.2 Pengecualian Cukai Jualan
a) Pengecualian Cukai Jualan diberikan sekiranya barang dibeli dari ejen yang
dilantik.
b) Hendaklah menyertakan bersama Sijil CJ. (Pentad.) No.2 C seperti di Lampiran J
dan juga pesanan tempatan
c) Tuntutan pengecualian hendaklah dibuat di atas pesanan tempatan dengan
memasukkan notis tuntutan seperti di Lampiran K.
6. STOK YANG DIBEKAL HENDAKLAH YANG BELUM DIBAYAR CUKAI
6.1 Bagi semua kontrak bekalan yang telah dibuat atas harga tanpa cukai, bekalan
berkaitan hendaklah dibuat oleh pihak pembekal dari stok barang-barang yang belum
dibayar cukai. Pembekalan oleh pihak pembekal dari stok yang telah dibayar cukai
dengan tujuan untuk menuntut pulang balik cukai yang telah dibayar atas barangan
berkenaan tidak dibenarkan.
7. UNSUR CUKAI UNTUK TENDER KERJA ANTARABANGSA
7.1 Agensi adalah dikehendaki memasukkan syarat mengenai unsur cukai bagi tender
kerja antarabangsa seperti Cukai Pendapatan, Duti Import, Cukai Jualan, Cukai
Perkhidmatan, Cukai Pegangan dan sebagainya.
7.2 Unsur-unsur cukai hendaklah dimasukkan dan dinyatakan di dalam Syarat
Pelawaan Tender Perjanjian Kontrak seperti di Lampiran L.
8. PENGIMPORTAN SEMENTARA MESIN/PERALATAN/JENTERA UNTUK
MELAKSANAKAN PROJEK
8.1 Kemudahan pengimportan sementara ini hanya diberi kepada syarikat tempatan
dan syarikat perkongsian tempatan/asing yang mempunyai pegangan saham
tempatan terbanyak (sekurang-kurangnya 51 %) bagi maksud untuk melaksanakan
projek-projek Kerajaan Persekutuan, Kerajaan Negeri dan Badan-badan Berkanun
tertakluk kepada syarat-syarat tertentu.
8.2 Kemudahan ini juga boleh diberi kepada syarikat Kerajaan yang mana tendertendernya diluluskan oleh Perbendaharaan Malaysia.
8.3 Pengimportan sementara ini hanya dibenarkan bagi mesin/peralatan/jentera yang:8.3.1 tidak boleh diperolehi di negara ini; dan
8.3.2 kegunaannya adalah bagi sesuatu kerja khusus dan specialised, dan kerja
berkenaan adalah menjadi sebahagian daripada kontrak projek berkenaan
keseluruhannya.
8.4 Tempoh pengimportan sementara ini dibenarkan adalah tidak lebih dari tiga (3)
bulan dan tidak boleh dilanjutkan.
8.5 Pengimportan sementara ini juga hanya dibenarkan bagi penawaran tender dan
perjanjian kontrak yang telah dibuat atas asas harga yang tidak termasuk cukai
berkaitan dengan mesin/peralatan/jentera berkenaan.
8.6 Dalam pelaksanaannya, pihak pengeluar kontrak berkenaan adalah
bertanggungjawab untuk:8.6.1 mengesahkan bahawa mesin/peralatan/jentera yang dipohon pengimportan
sementara itu tidak boleh diperolehi di negara ini;
8.6.2 menentukan mesin/peralatan/jentera yang diimport sementara ini hanya
diperlukan untuk tempoh tidak lebih daripada tiga (3) bulan sahaja;
8.6.3 mengesahkan bahawa kontrak berkenaan telah ditawarkan berdasarkan kepada
harga tanpa cukai bagi mesin/peralatan/jentera berkenaan;
8.6.4 mengesahkan bahawa mesin/peralatan/jentera tersebut telah dibenarkan untuk
diimport sementara mengikut syarat perjanjian kontrak berkenaan; dan
8.6.5 bagi kontrak syarikat Kerajaan yang telah diluluskan oleh Kementerian
Kewangan, syarikat hendaklah mengemukakan bukti kepada Jabatan Kastam dan
Eksais DiRaja bahawa kontrak berkenaan telah diluluskan oleh Kementerian
Kewangan.
8.7 Permohonan pengimportan sementara seperti di Lampiran M ini hendaklah
dikemukakan kepada Jabatan Kastam dan Eksais Di Raja dan dipertimbangkan di
bawah Seksyen 97, Akta Kastam 1967.
9. CUKAI PEGANGAN
9.1 Selain daripada cukai Kastam, Agensi juga dikehendaki memasukkan ke dalam
Perjanjian Kontrak mengenai kadar cukai pegangan yang dikenakan kepada bayaran
kontrak berhubung dengan perkhidmatan kontraktor asing yang terlibat di dalam
sesuatu kontrak perolehan. Kadar cukai pegangan
adalah seperti berikut:9.1.1 15% di atas bayaran kontrak berhubung dengan bahagian perkhidmatan kontrak
tersebut. Ini tidak termasuk kos jentera dan peralatan yang dibekalkan oleh kontraktor
asing dalam projek tersebut. Perkhidmatan ikhtisas iaitu perkhidmatan penasihat,
perundingan, teknikal, perindustrian, perdagangan atau saintifik yang diberi berhubung
dengan sesuatu projek kontrak juga dikenakan cukai pegangan sebanyak 15%; dan
9.1.2 5% di atas bayaran kontrak berhubung dengan bahagian perkhidmatan bagi
pekerja-pekerja asing.
10. KUATKUASA DAN PEMBATALAN
10.1 Surat Pekeliling ini adalah berkuatkuasa serta merta. Dengan terkeluarnya Surat
Pekeliling ini, Surat-surat Pekeliling Perbendaharaan berikut adalah dibatalkan :(a) Surat Pekeliling Perbendaharaan Bil. 3/1967;
(b) Surat Pekeliling Perbendaharaan Bil. 13/1972;
(c) Surat Pekeliling Perbendaharaan Bil. 3/1973;
(d) Surat Pekeliling Perbendaharaan Bil. 4/1979; dan
(e) Surat Pekeliling Perbendaharaan Bil. 29/1982.
Sekian. Terima kasih.
"BERKHIDMAT UNTUK NEGARA"
"JIMAT DAN PRODUKTIF"
Saya yang menurut perintah,
(DATO' DR ABDUL AZIZ BIN MUHAMAD)
Setiausaha,
bahagian Pengurusan Perolehan Kerajaan,
b.p Ketua Setiausaha Perbendaharaan,
Kementerian Kewangan Malaysia.
s.k.
Akauntan Negara Malaysia;
Ketua Audit Negara Malaysia;
Semua Yang Berhormat Pegawai Kewangan Negeri; dan
Semua Ketua Bahagian Perbendaharaan Malaysia.
LAMPlRAN A
PERINTAH DUTI KASTAM (PENGECUALIAN) 1988
CERTIFICATE TO
NO. PERSON EXEMPTED GOOD EXEMTED CONDITIONS BE SIGNED BY
3 Any Federal or All goods
i) That the goods The Head of State Government excluding are imported by the
Department Department other motorcars the department or such other
than the Malayan concerned; Officer Administration nominated by
ii) that they are him as the used solely by Director the Department General may
concerned and approve. are not sold or otherwise dispose of except as sanctined by
the head of department concerned;
iii) that their cost is charged to a departmental vote appearing in the Federal or State
Estimates and are not purchased out of any other funds;
3A The Importer All goods i) that the goods are The Head of excluding imported for
supply the Department motorcars to any Federal or or such other State Goverment
officer Departement other nominated by than the Malayan him as the Railways
Director Administration; General may approve
ii) that they will be used solely by the Government Department concerned and are not
sold or otherwise disposed of except as sanctioned by the Head of department
concerned;
iii) that their cost charrged to a departmental bote appearing in the Federal or State
Estimates and are not purchased ourof any other funds;
vi) that every application for exemption is accompanied by a certificate from the Heat
of the relevant Department that the goods are authorised to be imported on his on his
behalf and are for supply to his Department at a price exclusive of customs duty in
accordance with the terms of contract.
c) that their cost is charged to a departmental vote appearing in the Federal or State
Estimates and are not purchased out of any other funds.
4. Sabah State All goods
i) That the goods are The Head of Railway and imported or Department Local
purchased from a of Chairman Authorities licensed manufac- of the Local
in Sabah turer by the State Authority or Railway of Local any officer Authority of the
concerned; Department of Local Authority
ii) that they are used nominated by solely by the him and State Railway or approved by
Local Authority the Director concerned and are General. not sold or otherwise
disposed of except after payment of sales tax;
iii) that their cost is charged to a vote appearing in the State Railway of
Local Authority's Estimates and are not purchased out of any other funds.
4A The Importer All goods
i) That the goods are The Head of imported for supply the Department
to the Sabah State or Chairman of Railway or any any officer of Local Authority the
Department in Sabah; or Local Authority nominated by
ii) that they will be him and used solely by the appproved by State Railway or the
Director Local Authority General. concerned and are not sold or
otherwise disposed of except after payment of sales tax;
iii) that their cost is charged to a vote appearing in the State Railway or Local
Authority's Estimated and are not purchased out of any other funds;
iv) that every application for exemption is accompanied by a certificate from
the Head of the Sabah State Railway or the Chairman of the relevant Local Authority
that the goods are authorised to be imported on his behalf and are for supply to his
State Railway or Local Authority at a price exclusive of sales tax in accordance with
the terms of contract.
c) that their cost is charged to a vote appearing in his State of Railway or Local
Authority's Estimates and are not purchased out of any other funds.
5. Local Authorities All good
i) That the goods are The Chairman in Peninsular excluding imported or of the Local
Malaysia. motorcars purchased from Authority or
and a licensed any officer petroleum. manufacturer by nomited by the Local him and
Authority approved by concerned; the Director
General.
ii) that they are used solely by the Local Authority concerned and are not sold
or otherwise disposed of excepet after payment of sales tax;
iii) that their cost is charged to a vote appearing in the Local Authority's Estimates and
are not purchased out of any other funds.
5A The Importer All goods
i) That the goods are The Head of exluding imported for supply the Department
motorcars to any Local or Chairman and Authority in of the Local petroleum.
Peninsular Malaysia Authority or or Sarawak; any officer of the Department
ii) that they will be or Local used solely by Authority the Local Authority concerned by
concerned and are him and not sold or approved by otherwise disposed the Director
of except after General. payment of salestax;
iii) that their cost is charged to a vote appearing in the Local authority's Estimates and
are not purchased out of any other funds;
iv) that every application for exemption is accompanied by a certificate from the
Chairman of the relevant Local Authority that the goods are authorised to be imported
on his behalf and are for supply to his Local Authority at a price exclusive of sales tax
in accordance with the terms of contract.
137
a) Universiti All goods
i) That the good are The Head of Malaya excluding imported by the the University
motorcars University or or Institute,
b) Universiti and Institute or any other Kebangsaan petroleum concerned; officer
Malaysia nominated by
ii) that they are him as the
c) Universiti used by the Director Teknologi University or General may Malaysia
Institute approve. concerned for
d) Universiti its own activities;
Sains
Malaysia
iii) that they are not sold except
f) Universiti after payment of Utara Customs Duty. Malaysia
e) Universiti Islam Malaysia
g) Institut Teknologi Malaysia
h) Universiti Pertanian Malaysia
137A All goods
i) That the goods are The Head of
The Importer excluding imported for supply the University motorcars to any University
or Institute, and or Institute or any other petroleum appearing in coloum officer
(2) of item 137 nominated by to this Order; him as the Director
ii) that they will General may be used by the approve University or Institute concerned
for its own activities;
iii) that they are not sold except after payment of Customs Duty;
iv) that every application for exemtion is accompanied by a certicate from the Head of
University or Institute that the goods are authorised to be imported on his behalf and
are for supply to his University or Institute at a price exclusive of customs Duty
in accordance with the terms of Contract.
3 Any Federal or All goods i) that the goods are The Head of
State Goverment excluding imported or the Department
other than the imported purchase from or such other
Malayan Railways motorcars a licensed Officer
Administration manufacturer by nominated by
the Deparment him as the
concerned; Director
General may
ii) that they will be approve used solely by the Department concerned and are
not sold or otherwise dispose of except as sanctioned by the Head of department
concerned;
iii) that their cost is charged to a departmental vote
appearing in the Federal or State Estimates and are not purchased out
of any other funds;
3A The Importer All goods i) that the goods The Head of excluding are imported for the
Department motorcars supply to any or such other Federal or State Officer
Goverment nominated by department other him as the than the Malayan Director
Railways General may Administration; approve.
ii) that they will be used solely by the Government Department concerned are not
sold or otherwise disposed of except as sanctioned by the Head of Departmet
concerned;
iii) that their cost is charged to a departmental vote appearing in the Federal or State
Estimates and are not purchase out of any ather funds;
iv) that every application for exemption is accompanied by a certificate from
the Head of the relevant Department that goods are authorised to be imported on his
behalf and are for supply to his Department at a price exclusive of sales tax in
accordance with the terms of contract.
3B Any person All goods i) That the goods are The Head
approved by purchased from a of the the Director licenced manufac- Department
General turer for supply or such other to any Federal or officer
State Government nominated by Department in him as the Malaysia; Director
General may
ii) That the head of approve.
Department certifies in writing to the Senior Officer
of Sales Tax:a) that the goods
are to be
purchased and
supplied to his
Department at a
exclusive of
sales tax in
accodance with
the terms of
contract;
b) that they are
used solely by
the Government
Department
concerned and
are not sold
or otherwise
disposed of
except as
sanctioned by
him;
c) that their cost
is charged to a
departmental
vote appearing
in the Federal
or state
Estimates and
are are not
purchased out
of any other
funds.
4 Sabah State All goods i) That the goods are The Head of
Railway and imported or the Department
Local purchased from a or Chairman of
Authorities licensed the Local
in Sabah manufacturer by the Authority or
State Railway or any officer of
Local Authority the Department
concerned; or Local
Authority
ii) that they are used nominated by
solely by the State him and
Railway or Local approved by
Authority concerned the Director
and are not sold or General.
otherwise disposed
of except after
payment of sales
tax;
iii) that their cost is
charged to a vote
appearing in the
State Railway or
Local Authority's
Estimates and are
not purchased out
any other funds.
4A The Importer All goods i) That the goods The Head of
are imported for the Department
supply to the or Chairman
Sabah State of the Local
Railway or any Authority or
Local Authority any officer
in Sabah; of the
Department
ii) that they will be or Local
used solely by the Authority
State Railway or nominated by
Local Authority him and
concerned and are approved by
not sold or the Director
otherwise disposed General.
of except after
payment of sales
tax;
iii) that their cost is
charged to a vote
appearing in the
State Railway or
Local Authority's
Estimates and are
not purchase out
of any other funds;
iv) that every
application for
exemption is
accompanied by a
certificate from
the Head of Sabah
State Railways or
the Chairman of the
relevant Local
Authority that
the goods are
authorised to be
imported on his
behalf and are
for supply to his
State Railway or
Local Authority at
a price exclusive
of sales tax in
accordance with the
terms of cantract.
4B Any person by All goods i) That the goods The Head of
the Director are purchased Department or
General from a licensed Chairman of
manufacturer for the Local
supply to Sabah Authority or
State Railway any officer
or any Local of the
Authority in Sabah. Department
or Local
ii) That the Head Authority
of Sabah State nominated by
Railway or the him and
Chairman of any approve by
Local Authority the Director
certifies in General.
writing to Senior
Officer of Sales
Tax;
a) that the goods
are to be
purchased and
supplied to his
State Railway
or the Local
Authority at a
price exclusive
of sales tax
in accordance
with the terms
of contract;
b) that they will
be used solely
by the state
Railway or the
Local Authority
conserned and
are not sold
or otherwise
disposed of
except after
payment of
sales tax;
c) that their
cost is charged
to a vote
appearing in
his State
Railway or
Local
Authority's
Estimates and
are not
purchased out
of any other
funds.
5 Local Authorities All goods i) That he goods are The Chairman
in Peninsular excluding imported or of the Local
Malaysia and motorcars purchased from a Authority or
Sarawak. and licensed manufac- any officer
petroleum. turer by the nominated by
Local Authority him and
concerned; approve by
the Director
ii) that they are General.
used solely by the
Local Authority
concerned and are
not sold or
otherwise disposed
of except after
payment of sales
tax;
iii) that their cost
is charged to a
vote appearing
in the Local
Authority's
Estimates and are
not purchased out
of any other funds.
5A The Importer All goods i) That the goods The Chairman
excluding are imported for of the Local
motorcars supply to any Authority or
and Local Authority any officer
petroleum. in Peninsular nominated by
Malaysia or him and
Sarawak; approve by
the Director
ii) That they will General.
be used solely
by the Local
Authority
concerned and
are not sold
or otherwise
disposed of
except after
payment of
sales tax;
iii) that their cost
is charged to a
vote appearing
in the Local
Authority's
Estimates and are
not purchased out
of any other
funds;
iv) that every
application for
exemption is
accompanied by
a certificate
from the Chairman
of relevant Local
Authority
concerned that
the goods are
authorised to be
imported on his
behalf and are
for supply to his
Local Authority at
a price exclusive
of sales tax in
accordance with
the terms of
contract.
100 a) Universiti All goods i) That the goods The Head of
Malaya; excluding are imported the University
b) Universiti motorcars or purchased or Institute,
Malaysia petroleum. from a licensed or any other
Kebangsaan; manufacturer by officer
c) Universiti the University nominated by
Teknologi or Institute him as the
Malaysia; concerned; Director
d) Universiti General may
Sains ii) that they are approve.
Malaysia; used by the
e) Universiti University
Utara or Institute
Malaysia; concerned for
f) Universiti its own
Islam activities;
Antarabangsa;
g) Institut iii) that they are
Teknologi not sold except
MARA; after payment of
h) Universiti sales tax.
Pertanian
Malaysia.
100A All goods i) That the goods The Head of
The Importer excluding are imported for the University
motorcars supply to any or Institute,
and University or or any other
petroleum. Institute officer
appearing in nominated by
column (2) of hin as the
item 100 of this Director
Order; General may
approve.
ii) that they will
be used by the
University or
Institute
concerned for
its own activities;
iii) that they are
not sold except
after payment
sales tax;
iv) that every
application for
exemption is
accompanied by
a certificate
from the Head of
such relevant
University or
Institute that
the goods are
authorised to be
imported on his
behalf and for
supply to his
University or
Institute at a
price exclusive
of sales tax in
accordance with
the terms of
contract.
100B All goods i) That the goods The Head of
Any person excluding are purchased University or
approved by motorcars from a licensed Institute, or
the Director and manufacturer for other officer
General. petroleum. supply to any nominated by
University or him as the
Institute Director
appearing in General may
column (2) of approve.
item 100 of this
Order.
ii) That the Head of
such University or
Institute certifies
in writing to the
Senior Officer of
Sales Tax;
a) That the goods
are to be
purchased and
supplied to
his University
or Institute
at a price
exclusive of
sales tax in
accordance with
the terms of
contract.
b) that they are
used by his
University
or Institute
concerned for
its own
activities.
c) that they are
not sold except
after payment of
sales tax.
20 Any Federal or All goods i) That the goods The Head of
State Goverment are purchased the Department
Department from a licensed or such other
other than the manufacturer; officer
Malayan Railways nominated by
Administration. ii) that they are him as the
used solely by Director
the Department General may
concerned and approve.
are not sold
or otherwise
disposed of except
as sansactioned
by the Head
of department
concerned;
iii) that their cost
is charged to a
departmental vote
appearing in the
Federal or State
Estimates and are
not purchased out
of any other funds.
20A Any person All goods i) That the goods The Head of
approved by are purchased from the Department
the Director a licensed under or such other
General. Section 25 of the officer
Excise Act 1976 nominated by
for supply to any him as the
Federal or State Director
Goverment General may
Department in approve.
Malaysia.
ii) That the Head
of Department
certifies in
writing to the
Senior Officer
of Excise.
23 Local Authorities All Goods i) That the goods The Head of
in Peninsular Excluding are purchased the Local
Malaysia and motorcars from a licensed Authority or
Sarawak. and manufacturer or any officer
petroleum. person licensed nominated by
under section 25 him and
of the Excise approve by
Act 1976 by the the Director
Local Authority General
concerned.
ii) that they are used
solely by the
Local Authority
concerned and are
are not sold or
otherwise disposed
of except after
payment of excise
duty;
iii) that their cost is
charged to a vote
appearing in the
Local Authority's
Estimates and are
not purchased out
of any other funds.
23A Any Person All goods i) That the goods are
Director excluding purchased from a
General. motorcars licensed manufacand turer or a person
petroleum. licensed under
Section 25 of the
Excise Act 1976
for supply to any
Local Authorities
in Penisular
Malaysia & Sarawak.
ii) That the Chairman
of the Local
Authority certifies
in writing to the
Senior Officer of
Excise:-
a) That the goods
are to be
purchased and
supplied to his
Local Authority
at a price
exclusive of
excise duty in
accordance with
the terms of
contract.
b) that they will
be used solely
by the Local
Authority
concerned and
are not sold
or otherwise
disposed of
except after
payment of
excise duty.
c) that their cost
is charged to a
vote appearing
in the Local
Authority's
Estimates and
are not
purchased out of
any other funds.
30 Sabah State All goods i) That the goods The Head of
Railway and excluding are purchased Department
Local motorcars from a licensed or Chairman
Authorities and manufacturer or of the Local
in Sabah. petroleum. a person licensed Authority or
under section 25 any officer
of the Excise Act of the
1976 by the State Department
Railway or Local or Local
Authorities Authority
concerned; nominated by
him and
ii) That they are used approved by
solely by the the Director
Local Authority General.
concerned and are
not sold or
otherwise disposed
of except after
payment of excise
duty;
iii) that their cost
is to charged to
a vote appearing
in the State
Railway or Local
Authority's
Estimates and are
not purchased out
of any other funds.
30A The person All goods i) That the goods are The Head of
approved by excluding purchased from a Department or
the Director motorcars licensed manufac- or Chairman of
General. and turer or a person the Local
petroleum. licensed under Authority or
Section 25 of the any officer of
Excise Act 1976 the Department
for supply to or Local
Sabah State Railway Authority
or any local nominated by
Authority in Sabah; him and
approved by
ii) that the Head of the Director
Sabah State Railway General.
of Chairman of the
Local Authority
certifies in
writing to the
senior Officer of
Excise:a) that the goods
to be purchased
and supplied
to his State
Railway or
Local Authority
at price
exclusive of
excise duty in
accordance with
the term of
contract;
b) that they will
be used solely
by the State
Railway or Local
Authority
concerned and
are not sold
or otherwise
disposed of
except after
payment of
excise duty;
c) that their cost
is charged to a
vote appearing
in his State
Railway or Local
Authority's
Estimates and
are not
purchased out
of any other
funds.
41 a) Universiti All goods i) That the goods The Head of
Malaya; excluding are purchased the University
b) University motorcars from a licensed or Institute
Kebangsaan and manufacturer or any other
Malaysia; petroleum or licensed officer
c) Universiti failing premises by nominated by
Teknologi under Group the University him as the
Malaysia; 9 and 4 or Institute Director
d) Universiti of the concerned; General may
Sains prevailing approved.
Malaysia; Excise ii) that they are used
e) Universiti Duties by the University
Utara Order. or Institute
Malaysia; concerned for its
f) Universiti own activities;
Islam
Malaysia iii) that they are not
g) Institut sold except after
Teknologi payment of excise
MARA; duty.
f) University
Pertanian
Malaysia;
41A Any person All goods i) That the goods are The Head of
approved by excluding purchased from a the University
the Director motorcars licensed manufac- or Institute,
General and turer or licensed or any other
petroleum. premises for supply officer
to any University nominated by
or Institute him as the
appearing in Director
column (2) of item General may
41 of this Order; approved.
ii) that the Head of
such University or
Institute certifies
in writing to the
Senior Officer of
Excise:a) that the goods
are to be
purchased and
supplied to his
University or
Institute at a
price exclusive
of Excise duty
in accordance
with terms of
contract;
b) that they are
used solely by
his University
or Institute
concerned for
its own activities;
c) that they are
not sold except
after payment
of Excise Duty.
LAMPIRAN D
NOTIS TUNTUTAN PENGECUALIAN BAGI BARANG-BARANG
YANG DIIMPORT SENDIRI OLEH JABATAN KERAJAAN
Saya dengan ini mengaku bahawa barang-barang yang tersebut di atas
adalah diimport oleh Jabatan ......................... Pengecualian
duti import adalah dituntut di bawah butiran 3 Perintah Duti Kastam
(Pengecualian) 1988 dan Cukai Jualan dituntut di bawah butiran 3
Perintah Cukai Jualan (Pengecualian) 1980 tertakluk kepada syaratsyarat yang ditetapkan di bawahnya.
(*)Tandatangan : .....................
Nama : .....................
No. Kad Pengenalan : .....................
Jawatan : .....................
Tarikh : .....................
__________________________________________________________________
(*) Ditandatangani oleh Pegawai yang diluluskan oleh Ketua
Pengarah Kastam.
LAMPIRAN E
NOTIS TUNTUTAN PENGECUALIAN DUTI IMPORT
BAGI BARANG-BARANG KEPUNYAAN JABATAN KERAJAAN
YANG DIIMPORT OLEH SYARIKAT TEMPATAN
Saya dengan ini mengaku bahawa barang-barang yang tersebut di atas
adalah diimport oleh Syarikat .............................. untuk
dibekalkan/kegunaan Kementerian/Jabatan ..........................
Pengecualian duti import adalah dituntut di bawah butiran 3A Perintah
Duti Kastam (Pengecualian) 1988 dan Cukai Jualan dituntut di bawah
butiran 3A Perintah Cukai Jualan (Pengecualian) 1980 tertakluk kepada
syarat-syarat yang ditetapkan di bawahnya.
2. Saya juga mengaku bahawa barang-barang tersebut adalah dibiayai
oleh wang peruntukan Kementerian/Jabatan di bawah No. Vot ..........
dan harga adalah tidak termasuk unsur cukai.
( * ) Tandatangan : .....................
Nama : .....................
No. Kad Pengenalan : .....................
Jawatan : .....................
Tarikh : .....................
_________________________________________________________________
(*) Ditandatangani oleh Pegawai yang diluluskan oleh Ketua
Pengarah Kastam.
LAMPIPN F
NOTIS TUNTUTAN PENGECUALIAN DUTI IMPORT
BAGI BARANG-BARANG KEPUNYAAN JABATAN KERAJAAN
YANG DIIMPORT MELALUI GUDANG BERLESEN
Saya dengan ini mengaku bahawa barang-barang yang tersebut di atas
adalah diimport oleh Syarikat .............................. untuk
dibekalkan/kegunaan Kementerian/Jabatan ..........................
Pengecualian duti import adalah dituntut d bawah butiran 3A Perintah
Duti Kastam (Pengecualian) 1988 dan Cukai Jualan dituntut di bawah
butiran 3A Perintah Cukai Jualan (Pengecualian) 1980 tertakluk kepada
syarat-syarat yang ditetapkan di bawahnya.
2. Saya juga mengaku bahawa barang-barang tersebut adalah dibiayai
oleh wang peruntukan Kementerian/Jabaan di bawah No. Vot ...........
dan harga adalah tidak termasuk unsur cukai.
(*)Tandatangan : .....................
Nama : .....................
No. Kad Pengenalan : .....................
Jawatan : .....................
Tarikh : .....................
______________________________________________________________________
(*) Ditandatangani oleh Pegawai yang diluluskan oleh Ketua
Pengarah Kastam.
LAMPIRAN G
NOTIS TUNTUTAN PENGECUALIAN DUTI EKSAIS BAGI BARANG-BARANG
KELUARAN TEMPATAN YANG DIBELI OLEH JABATAN KERAJAAN
Saya dengan ini mengaku bahawa barang-barang yang tersebut di atas
adalah dibeli oleh Jabatan ............................ Pengecualian
duti eksais adalah dituntut di bawah butiran 20 Perintah Duti Eksais
(Pengecualian) 1977 tertakluk kepada syarat-syarat yang ditetapkan
di bawahnya.
2. Saya juga mengaku bahawa barang-barang tersebut adalah dibiayai
oleh wang peruntukan Kementerian/Jabatan di bawah No. Vot ..........
dan harga adalah tidak termasuk unsur cukai.
(*)Tandatangan : .....................
Nama : .....................
No. Kad Pengenalan : .....................
Jawatan : .....................
Tarikh : .....................
--------------------------------------------------------------------(*) Ditandatangani oleh Pegawai yang diluluskan oleh Ketua
Pengarah Kastam.
LAMPIRAN H
NOTIS TUNTUTAN PENGECUALIAN CUKAI JUALAN BAGI BARANG-BARANG
KELUARAN TEMPATAN YANG DIBEL OLEH JABATAN KERAJAAN
Saya dengan ini mengaku bahawa barang-barang yang tersebut di atas
adalah dibeli oleh Jabatan ........................... Pengecualian
cukai jualan adalah dituntut di bawah butiran Perintah Cukai Jualan
(Pengecualian) l980 tertakluk kepada syarat-syarat yang ditetapkan
di bawahnya.
2. Saya juga mengaku bahawa barang-barang tersebut adalah dibiayai
oleh wang peruntukan Kementerian/Jabatan di bawah No. Vot ..........
dan harga adalah tidak termasuk unsur cukai.
(*)Tandatangan : .....................
Nama : .....................
No. Kad Pengenalan : .....................
Jawatan : .....................
Tarikh : .....................
_____________________________________________________________________
(*) Ditandatangani oleh Pegawai yang diluluskan oleh Ketua
Pengarah Kastam.
LAMPIRAN I
NOTIS TUNTUTAN PENGECUALIAN DUTI EKSAIS BAGI
BARANG-BARANG KELUARAN TEMPATAN YANG DIBELI OLEH
JABATAN KERAJAAN MELALUI AJEN YANG DILANTIK
Saya dengan ini mengaku bahawa barang-barang yang tersebut di atas
adalah dibeli oleh Syarikat/Wakil .......................... untuk
dibekalkan/kegunaan Kementerian/Jabatan...........................
Pengecualian duti eksais adalah dituntut di bawah butiran 20A Perintah
Duti Eksais (Pengecualian) 1977 tertakluk kepada syarat-syarat yang
ditetapkan di bawahnya.
2. Saya juga mengaku bahawa barang-barang tersebut adalah dibiayai
oleh wang peruntukan Kementerian/Jabatan di bawah No. Vot ...........
dan harga adalah tidak termasuk unsur cukai.
(*)Tandatangan : .....................
Nama : .....................
No. Kad Pengenalan : .....................
Jawatan : .....................
Tarikh : .....................
_____________________________________________________________________
(*) Ditandatangani oleh Pegawai yang diluluskan oleh Ketua
Pengarah Kastam.
LAMPIRAN J
CJ. (Pentad) No.2C LAMPIRAN VII
KUMPULAN 304:000
(PTCJ 304:118)
PERMOHOHAN UNTUK MENDAPATKAN PENGECULIAN
DIBAWAH PERINTAH CUKAI JUALAN (PENGECUALIAN) 1980
Dengan ini................................................ memohon
(Nama Syarikat)
untuk mendapatkan kelulusan bagi membeli barang-barang untuk dibekalkan
kepada:-
...............................
(Nama & Alamat Jabatan/Institusi
...............................
bagi siapa pengecualian
...............................
ini dituntut)
dan pengecualian akan dituntut di bawah Butiran .................
Jadual B Perintah Cukai Jualan (Pengecualian) 1980 tertakluk kepada
syarat-syarat di bawahnya.
Tandatangan : ....................
Nama : ....................
No. Kad Pengenalan : ....................
Pangkat : ....................
Cop Resmi Syarikat : ....................
Tarikh : ....................
______________________________________________________________________
(UNTUK KEGUNAAN JABATAN SAHAJA)
No. Rujukan: ...............
Permohonan ini diluluskan/tidak diluluskan.
2. Kelulusan ini hanya diberikan untuk pembelian yang diluluskan
ini sahaja.
.......................... Tarikh ............
bp. Ketua Pengarah Kastam
*Potong mana yang tidak berkenaan.
LAMPIRAN K
NOTIS TUNTUTAN PENGECUALIAN CUKAI JUALAN BAGI
BARANG-BRANG KELUARAN TEMPATAN JABATAN KERAJAAN YANG
DIBELI OLEH JABATAN KERAJAAN MELALUI AJEN YANG DILANTIK
Saya dengan ini mengaku bahawa barang-barang yang tersebut di atas
adalah dibeli oleh Syarikat/Wakil ............................untuk
dibekalkan/kegunaan Kementerian/Jabatan ............................
Pengecualian cukai jualan adalah dituntut di bawah butiran 3B Perintah
Cukai Jualan (Pengecualian) 1980 tertakluk kepada syarat-syarat yang
ditetapkan di bawahnya.
2. Saya juga mengaku bahawa barang-barang tersebut adalah dibiayai
oleh wang peruntukan Kementerian/Jabatan di bawah No. Vot ...........
dan harga adalah tidak termasuk unsur cukai.
(*)Tandatangan : .....................
Nama : .....................
No. Kad Pengenalan : .....................
Jawatan : .....................
Tarikh : .....................
_____________________________________________________________________
(*) Ditandatangani oleh Pegawai yang diluluskan oleh Ketua
Pengarah Kastam.
LAMPIRAN L
FASAL YANG MESTI DIMASUKKAN DI DALAM SYARAT TENDER KERJA
1. Fasal-fasal yang mesti dimasukkan di dalam syarat Tender Kerja
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/Service 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/
services subject to duty then the net increase or
decrease in the amount of duty payable by the
Contractor and attributed 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
the clause of these conditions.
1.1.3 The above provisions shall apply also to 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 or by the net increase or
decrease in the price payable by the contractor,
whichever is tne lesser.
1.1.4 The Contractor shall submit at the request of the
Superitending Officer/Engineer all receipts and
other documents necessary to prove the amount of
the adjustment to be made under this clause.
1.1.5 Particulars of the Malaysian Customs and Excise
current tariff in respect of custom duties, excise
duties and sales tax on the materials, machinery,
plants or equipment and service tax (where applicable)
in connection with the construction shall be
ascertained by the Tenderer/Contractor himself.
2. Klausa didalam perjaniian kontrak
2.1 "OTHER TAXATION."
The Contractor will be required to pay Taxation
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 ot all Malaysian taxes and
payments made shall be effected after
deduction of withholding tax at the
rate prescribed under the withholding
tax laws in effect in Malaysia.
The Contractor's employees will be liable
to pay Malaysian Income Tax in respect of Income tax
their salaries and other emoluments as are payable by
chargeable therewith under the Law for the Employees
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.
LAMPIRAN M
PERMOHONAN UNTUK MENGIMPORT SEMENTARA
BAHAGIAN A - PERMOHONAN UNTUX MENGIMPORT SEMENTARA
MESIN/PERALATAN
DI BAWAH SEKSYEN 97 AKTA KASTAM 1967.
1. NAMA PEMOHON DAN ALAMAT :
2. KETERANGAN LENGKAP BARNG-BARANG
(SEPERTI JENIS, MODEL, NO. SIRI DSBNYA):
(GUNAKAN LAMPIRAN JIKA PERLU).
3. TUJUAN DIIMPORT SEMENT' :
4. TEMPOH DIPOHON :
5. TEMPAT MELALUI MANA BARANGAN
DIIMPORT DAN DIEKSPORT SEMULA :
6. TEMPAT DIMANA BARNGAN AKAN
DILETAKKAN/DIGUNAKAN :
7. i) SAYA MENGAKU BAHAWA BARANG-BARATG DI ATAS ADALAH DIIMPORT
SEMENTARA UNTUK TUJUAN DI ATAS SAHAJA. JAMINAN BANK BAGI
TEMPOH 3 BULAN (TEMPOH HENDAKLAH 3 BULAN MELEBIHI TEMPOH
IMPORT SEMENTARA) AKAN DIKEMUKAKAN KEPADA PENGARAH KASTAM
NEGERI ................................
ii) BARANG-BARANG AKAN DIGUNAKAN DI TEMPAT-TEMPAT TERSEBUT DI
ATAS SAHAJA DAN TIDAK AKAN DITUKARMILIK, DIJUAL ATAU
DISEWAKAN KEPADA PIHAK LAIN.
TARIKH: ...................... TANDATANGAN DAN COP PEMOHON.
BAHAGIAN B - PENGESAHAN DARIPADA KEMENTERIAN/SYARIKAT KERAJAAN
YANG MENGELUARKAN KONTRAK PROJEK.
1. MESIN/PERALATAN HANYA DIPERLUKAN BAGI TEMPOH TIDAK MELEBIHI
DARIPADA TIGA BULAN SAHAJA.
2. MESIN/PERALATAN TIDAK BOLEH DIPEROLEHI DI NEGERI INI.
3. MESIN MERUPAKAN PERLATAN YANG DIGUNAKAN BAGI KERJA-KERJA
KHUSUS DAN SPECIALISED YANG MANA KERJA TERSEBUT MENJADI
SEBAHAGIAN DARIPADA KONTRAK (SPECIFIC AND SPECIALISED JOB
WITHIN THE TOTAL PROJECT CONRACT).
TARIKH: .................. JAWATAN: ...................
KEMENTERIAN/
JABATAN ...................
BAHAGIAN C - KELULUSAN
1. PERMOHONAN TUAN DI ATAS DITLAK/DILULUSKAN DI BAWAH:
i) SEKSYEN 97, AKTA KASTAM 1967, TERTAKLUK KEPADA SYARATSYARAT SEPERTIMANA TERKANDUNG DI LAMPIPAN A.
ii) BUTIRAN 29 JADUAL B, PERINTAH CUKAI JUALAN (PENGECUALIAN)
1980.
2. TEMPOH YANG DILULUSKAN UNTUK IMPORT SEMENTARA ADALAH .........
BULAN MULAI DARIPADA ................ HINGGA .................
3. JAMINAN BANK NO. ............ BERNILAI ................ ADALAH
SAHLAKU SEHINGGA ...................
TANDATANGA:................
TARIKH: ....................... bP. PENGARAH KASTAM NEGERI.
POTONG MANA YANG TIDAK BERKENAAN.