KETERANGAN AM 3 Tajuk Mesyuarat - Malaysian Institute of ...

NO. PERKARA KEDUDUKAN / TINDAKAN
7.9
Recommendation :
FMFF propose that the present customs procedure
should be reviewed. Cargo, whether normal or
critical should have the K8 endorsed wherever the
cargo is destined.
GOVERNMENT DEPARTMENTS DOES NOT
APPLY FOR CJ(P)2
Usul oleh MICPA
Item3, Schedule B,of the sales Tax (Exemption)
Order 2008 States that, ” Any Federal or States
Government Department can import or purchase
from a licensed manufacturer sales taxable goods
free of the sales tax”, The condition is that they
have to apply for the CJ(P)2. Most of the
Government Department do not apply for CJ(P)2
They grant the tender to a main contractor(maincon)
who will sub-contract to numerous licensed
manufactures to supply various items. These maincontractor
do not want to diclosed the detail of the
tender to the licensed manufacturer but want them
to supply the goods to them without charging sales
tax.
When a sales tax audit is conducted on the licensed
manufacturer, the Customs reassess all the sales
tax payable plus a penalty of up to 50%.
Recommendation
We would like to recommend that the sales tax
auditors be notified that as long as there is some
evidence that the goods were finally supplied to the
Government Department, the benefit of doubt is
given to the licensed manufacturer so that there is
no need to impose sales tax.
40
Tindakan : Bahagian Cukai Dalam Negeri
Pengecualian yang diluluskan melalui CJ(P)2
adalah pembekalan barang melalui pihak
kontraktor/orang ketiga kepada kerajaan. Pihak
ketiga perlu memohon kelulusan Ketua Pengarah
Kastam untuk mendapatkan barang daripada
pengilang. Pengilang tidak boleh menjual barang
tanpa cukai kepada pihak ketiga/mana-mana
orang yang jika tidak dibuktikan ada kelulusan
pengecualian.
Cadangan ini boleh dilaksanakan jika ada
kelulusan CJ(P)2 yang sah pada tempoh masa
berkenaan.
SELESAI