Excise (Amendment) (No. 2) Regulations 2023
These are the Excise (Amendment) (No. 2) Regulations 2023, made by the Minister under section 85 of the Excise Act 1976 [Act 176]. The regulations came into operation on 1 January 2023. Regulation 2 of the Excise Regulations 1977 [P.U. (A) 161/1977] is amended by deleting the definition of “form”. Sub-regulations 4(1) and 10(1) of […]
Customs (Amendment) Regulations 2023
These are amendments made to the Customs Regulations 2019 [P.U. (A) 397/2019] by the Customs (Amendment) Regulations 2023, pursuant to section 142 of the Customs Act 1967 [Act 235]: The Regulations are deemed to have come into operation on 1 January 2023. To fully comprehend the changes made to regulations 28, 34, 43, 46, 47, […]
Windfall Profit Levy (Amendment) Regulations 2023
The Minister has amended the Windfall Profit Levy Act 1998 through the Windfall Profit Levy (Amendment) Regulations 2023. These amendments came into effect on January 1, 2023. Regulation 3 of the Windfall Profit Levy Regulations 1998 has been deleted, and amendments have been made to Regulations 4, 5, 7, 8, 10, 14, and the First […]
Free Zones (Amendment) Regulations 2023
These are the Free Zones (Amendment) Regulations 2023, made by the Minister under section 47 of the Free Zones Act 1990. These regulations amend the Free Zones Regulations 1991 by substituting certain forms with the “form and manner as determined by the Director General under” in various paragraphs, including 17A, 17B, 18, 21A, 24, 24A, […]
Customs (Prohibition of Exports) Order 2023
IN exercise of the powers conferred by subsection 31(1) of the Customs Act 1967 [Act 235], the Minister makes the Customs (Prohibition of Exports) Order 2023. This Order comes into operation on 15 April 2023. The exportation of goods specified in column (2) of the First Schedule to destinations specified in column (3) of the […]
Customs (Prohibition of Imports) Order 2023
Please be informed that the Minister has issued the Customs (Prohibition of Imports) Order 2023 under subsection 31(1) of the Customs Act 1967 [Act 235]. This Order will come into effect on April 15, 2023. In this Order, “goods in transit” means the movement of goods from a customs office in any country to a […]
Service Tax (Compounding of Offences) (Amendment) Regulations 2023
In the exercise of the powers conferred by subsection 80(1) of the Service Tax Act 2018 [Act 807], the Minister has made the Service Tax (Compounding of Offences) (Amendment) Regulations 2023. The Service Tax (Compounding of Offences) Regulations 2018 [P.U. (A) 218/2018] are amended in the First Schedule, in paragraph (a), by inserting after item […]
Sales Tax (Goods Exempted from Tax)(Amendment) Order 2023
IN exercise of the powers conferred by paragraph 35(1)(a) of the Sales Tax Act 2018 [Act 806], the Minister makes Sales Tax (Goods Exempted from Tax)(Amendment) Order 2023. The Sales Tax (Goods Exempted from Tax) Order 2022 [P.U. (A) 175/2022] is amended in Schedule A as follows: For a complete understanding of the amendments, interested […]
Sales Tax (Person Exempted from Payment of Tax) (Amendment) Order 2023
By virtue of the powers conferred by paragraph 35(1)(b) of the Sales Tax Act 2018 [Act 806], the Minister has gazetted the Sales Tax (Person Exempted from Payment of Tax) (Amendment) Order 2023. This order, which comes into effect on 1 April 2023, amends Schedule A of the Sales Tax (Person Exempted From Payment of […]
Excise Duties (Pangkor) (Amendment) Order 2023
The Minister has made an order under the powers conferred by paragraph 91U(1)(a) read together with paragraph 91V(b) of the Excise Act 1976 [Act 176]. This order, known as the Excise Duties (Pangkor) (Amendment) Order 2023, comes into operation on 1 April 2023. The Excise Duties (Pangkor) Order 2022 [P.U. (A) 174/2022] is amended in […]
