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

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P.U. (A) <strong>347</strong>PART IIFORMULA TO DETERMINE THAT NO INCREMENT IN THE NET PROFIT MARGINWITHIN THE PERIOD FROM 2 JANUARY 2015 TO 31 MARCH 2015Formula to determine that no increment in net profit margin of goods or servicesin relation to any person2. (1) The formula to determine that there is no increment in the net profitmargin of any particular goods sold or offered for sale, or services supplied or offeredfor supply, by any person within the period from 2 January 2015 to 31 March 2015 shallbe as follows:X1 shall not exceed X0.X0 = SP0 – (COG0 + OC0)X1 = SP1 – (COG1 + OC1)where X0 (a) in relation to paragraph (a) of SP0, is thenet profit margin of the goods orservices in Ringgit Malaysia on1 January 2015;(b)in relation to paragraph (b) of SP0, is thenet profit margin of the goods in RinggitMalaysia on the date the goods are sold oroffered for sale immediately before thecheap sale;(c)in relation to paragraph (c) of SP0, is thenet profit margin of the services inRinggit Malaysia on the date the servicesare supplied or offered for supplyimmediately before the promotion;28
P.U. (A) <strong>347</strong>(d)in relation to paragraph (d) of SP0, is thenet profit margin of the new goods inRinggit Malaysia on the date the newgoods are sold or offered for sale at thenormal selling price;(e)in relation to paragraph (e) of SP0, is thenet profit margin of the new services inRinggit Malaysia on the date the newservices are supplied or offered for supplyat the normal charge;(f)in relation to paragraph (f) of SP0, is thenet profit margin of the goods orservices in Ringgit Malaysia on the date thegoods are offered for sale or the servicesare offered for supply, for the first time;(g)in relation to paragraph (g) of SP0, is thenet profit margin of the goods orservices in Ringgit Malaysia on the date thegoods are sold or offered for sale or theservices are supplied or offered for supplyfor the first time above the cost price after1 January 2015; or(h)in relation to paragraph (h) of SP0, is thenet profit margin of the goods orservices in Ringgit Malaysia on the date thegoods are sold or offered for sale or theservices are supplied or offered for supplyon the first day of business after1 January 2015;29
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 and 26: P.U. (A) 347PRICE CONTROL AND ANTI-
Page 27: P.U. (A) 347“taxable person” ha
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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