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

P.U. (A) 347(2) For the purposes of subparagraph (1), the goods or services referred to inX0 and X2 shall be the goods or services of the same description.margin if—(3) Notwithstanding subparagraph (1), there is no increment in the net profit(a)X2 exceeds X0 due to reduction of COG2 or OC2 in the course or infurtherance of business;(b)the reduction of COG2 or OC2 is not due to the changes from the taximposed under the Sales Tax Act 1972 [Act 64] and the Service TaxAct 1975 [Act 151] to the tax imposed under the Goods andServices Tax Act 2014; and(c)SP2, excluding any tax imposed under the Goods and Services TaxAct 2014, does not exceed SP0.Formula to determine that no increment in net profit margin of goods or servicesin relation to any person other than taxable person4. (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 other than taxable person within the period from 1 April 2015to 30 June 2016 shall be as follows:X3 shall not exceed X0.X0 = SP0 – (COG0 + OC0)X3 = SP3 – (COG3 + OC3)wherewhere X0 (a) in relation to paragraph (a) of SP0, is thenet profit margin of the goods orservices in Ringgit Malaysia on1 January 2015;39