pua_20141226_P.U. (A) 347-PERATURAN-PERATURAN KAWALAN HARGA DAN ANTIPENCATUTAN

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P.U. (A) <strong>347</strong>SCHEDULE[Subregulation 2(2)]FORMULA TO DETERMINE THAT NO INCREMENT IN THE NET PROFIT MARGINPART IPRELIMINARYInterpretation1. (1) For the purposes of this Schedule—“introductory charge” means the introductory charge for any new servicessupplied or offered for supply;“promotional charge” means the charge for services which is indicated in anymanner to be less than the charge at which the services, or services of the samedescription, were previously supplied or offered for supply;“input tax” has the meaning assigned to it under section 2 of the Goods andServices Tax Act 2014 [Act 762];“output tax” has the meaning assigned to it under section 2 of the Goods andServices Tax Act 2014;“cheap sale price” means the price of goods which is indicated in any manner tobe less than the price at which the goods, or goods of the same description, werepreviously sold or offered for sale;“cost price” means the price paid on the acquisition of goods, or the price paid onthe acquisition of any other goods or services for the supply of services, and theoperating cost in relation to the production and sale of goods or the supply of services;“introductory price” means the introductory price for any new goods sold oroffered for sale;26
P.U. (A) <strong>347</strong>“taxable person” has the meaning assigned to it under section 2 of the Goods andServices Tax Act 2014.(2) Any expression or indication, whether direct or indirect, by whatevermeans used or given in the course of trade or business, indicating or likely to beunderstood as indicating that—(a)the price at which the goods are offered is less than the price atwhich the goods, or goods of the same description, werepreviously sold or offered for sale; or(b)the charge at which the services are offered is less than the chargeat which the services, or services of the same description, werepreviously supplied or offered for supply,shall be treated as an indication that the person using the expression or giving suchindication is selling or offering to sell or supplying or offering to supply the goods orservices at cheap sale price or promotional charge, as the case may be.(3) The expression referred to in subparagraph (2) includes the expression of“sale”, “discount”, “reduction”, “best buy”, “best price”, “best charge”, “special price”,“special charge”, “price crush”, “cheaper price everyday” or “offer half price”.27
Page 1 and 2: WARTA KERAJAAN PERSEKUTUAN26 Disemb
Page 3 and 4: P.U. (A) 347JADUAL[Subperaturan 2(2
Page 5 and 6: P.U. (A) 347BAHAGIAN IIFORMULA UNTU
Page 8 and 9: P.U. (A) 347dijual sebaik selepas h
Page 10 and 11: P.U. (A) 347COG1ialah harga yang di
Page 12 and 13: P.U. (A) 347pada tarikh perkhidmata
Page 14 and 15: P.U. (A) 347(d)ialah harga jualan n
Page 16 and 17: P.U. (A) 347diperoleh bagi membekal
Page 18 and 19: P.U. (A) 347(2) Bagi maksud subpere
Page 21 and 22: P.U. (A) 347barangan atau perkhidma
Page 23 and 24: P.U. (A) 347(h)ialah harga jualan b
Page 25: P.U. (A) 347PRICE CONTROL AND ANTI-
Page 29 and 30: P.U. (A) 347(d)in relation to parag
Page 31 and 32: P.U. (A) 347offered for sale or the
Page 33 and 34: P.U. (A) 347PART IIIFORMULA TO DETE
Page 35 and 36: P.U. (A) 3471 January 2015;SP0 (a)
Page 37 and 38: P.U. (A) 347STR0is the special refu
Page 39 and 40: P.U. (A) 347(2) For the purposes of
Page 41 and 42: P.U. (A) 347services in Ringgit Mal
Page 43 and 44: P.U. (A) 347supplied or offered for

pua_20141226_P.U. (A) 347-PERATURAN-PERATURAN KAWALAN HARGA DAN ANTIPENCATUTAN

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