DIALOGUES WITH IRB (INLAND REVENUE BOARD) · PDF file2 • Dialogues with IRB (Inland Revenue Board) receipt is kept by the other persons making the claim for ... Persatuan Perubatan

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1 • IRB (Inland Revenue Board) Guidelines and Rulings

DIALOGUES WITH IRB(INLAND REVENUE BOARD)

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CPA Tax & Investment Review 2011

MINUTES OF DIALOGUE FOR POST 2011 BUDGET ISSUES

Dialogue with Tax Policy Department of Inland Revenue BoardA

1.0 A dialogue between the Tax Policy Department of the Inland Revenue Board (IRB) and representatives of the MICPA, CTIM, MIA, MAICSA, MATA and MICCI was held on April 8, 2011 to discuss technical issues related to the 2011 Budget proposals which were jointly prepared by MICPA, CTIM and MIA (Annexure I) as well as other technical issues submitted by the CTIM (Annexure II).

2.0 Some of the issues discussed at the dialogue include the following:

• Expansionofreliefonmedicalexpensesforownparents

• Reviewoftaxtreatmentonbondsforcompanies

• Reviewofpenaltyonwithholdingtax

• Utilisationoftaxpaidinexcess

• Stampdutyexemptiononinstrumentsoftransferonresidentialproperty

• ImplementationofFinancialReportingStandards(FRS)

• IncomeTax (Deduction forBenefit andGift fromEmployer toEmployee)Rules2009[P.U.(A)153/2009]

• Income Tax (Accelerated Capital Allowance) (Plant andMachinery)Rules2009[P.U.(A)No.111/2009]

• Investment tax allowance (ITA) on assets acquired throughcontrolled transfer

• Schedule3,Paragraph42BofITA–Buildingusedasaschooloran educational institution

• MismatchofGovernmentgrantsreceived

• RealPropertyGainsTax(RPGT)

MICPACircularNo.:TEC/043/07/2011/WIssuedate:July27,2011

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2•DialogueswithIRB(InlandRevenueBoard)

1. INDIVIDUAL INCOME TAX

1.1 Relief for contribution to private pension fund [Section 49(1)(b) of Income Tax Act 1967(ITA)]

Effective from year of assessment (YA) 2011, the relief forcontributionsunderSection49(1)(b)oftheITAwillbeextendedtocontributionsmadetothePrivatePensionFund(PPF)whichwillbelaunchedbytheGovernmentin2011.

Issues:

Although the modus operandi and the mechanism of the PPFhave not been disclosed, as the law now stands, Section 34(4)[contribution to approved scheme by employer restricted to19% of the employee's remuneration] and Section 49(1) [relieffor the aggregate of premium paid on life insurance or deferred annuityandcontributionstoEmployeesProvidentFund(EPF)andapprovedschemerestrictedtoRM6,000]oftheITAwillapplytothecontributionsmadetoPPF.Hence,theproposalwillonlybenefittaxresident individuals whose life insurance premiums, contributions totheEPFanddeferredannuitypremiumsarebelowthemaximumrelief of RM6,000.

The Institutes are of the view that unless contributions to PPF is granted an additional relief and the restriction imposed on contribution are applied separately for contributions to PPF, there is no incentive for the self-employed individuals to contribute to PPF. Under the current system, a self-employed/sole proprietor/partner in a partnership may contribute to the EPF to get the same benefit if they so wish.

In this regard, the Institutes suggest that a separate relief be given for contributions to PPF; i.e. the contribution to PPF be excluded from the restriction under Section 34(4) and Section 49(1) of the ITA. Alternatively, if a restriction on the amount of contribution to PPF is deemed appropriate, the Institutes propose that the restriction is to be provided separately from the existing restriction under Section 34(4) and Section 49 of the ITA.

Answer:

Since the legal framework and modus operandi of the Private PensionFund(PPF)hasnotbeenfinalisedandnoamendmenthasbeenmadetosection49(1)(b),suggestionbytheinstitutionsthatseparate relief be given for contribution to Private Pension Fund(PPF)isnoted.

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1.2 Expansion of relief on medical expenses for own parents [Section 46(1)(c) of the ITA]

Presently,reliefofuptoRM5,000isavailableforresidentindividualson medical expenses for their parents but restricted to the following medical treatment:

(i) treatment in clinics and hospitals;

(ii) treatment in nursing homes; and

(iii) dental treatment excluding cosmetic dental treatment.

PublicRulingNo.2/2005[ComputationofIncomeTaxPayablebyaResidentIndividual]furtherclarifiedthatmedicalexpensesinclude:

(i) medical care and treatment provided by a nursing home; and

(ii) dental treatment limited to tooth extraction, filling, scaling and cleaning but not including cosmetic dental treatment expenses such as teeth restoration and replacement involving crowning, root canal and dentures.

In a case where the receipt is issued in the name of the patient, the individual who is making the claim must obtain an endorsement on the receipt by the doctor to certify that the medical charges were paid by him.

With effect from YA 2011, the existing relief will be extended toinclude expenses on medical treatment and care for parents. Based on Appendix 12 of the 2011 Budget Speech, "such expenses relating to the care are for parents who suffer from diseases or with physical or mental disabilities and who need regular treatment certified by qualifiedmedicalpractitioners.Suchtreatmentandcareprovidedinclude treatment and care at home, day care centres or home care centres.

Qualifying expenses related to the treatment and care are as follows:

(i) treatment and medical expenses supported with receipts issued by registered medical centres, pharmacies or licensed medical stores; or

(ii) expenses for the care of parents supported with receipts or written certification by carers (does not include the individual claiming the relief, the spouse and the children) certifying that thecarewasprovidedandthetotalpaymentinvolved.Foreignhired carers are required to possess valid Visas/special workpermits for the care of parents of the individual; or

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(iii) expenses on special needs for parents certified by qualifiedmedical practitioners and supported by receipts as proof of purchase."

Based on the Finance (No. 2) Bill 2010, Section 46(1)(c) will beamended (words inserted in bold italic and strikethrough words deleted) as follows:

"(c) an amount limited to a maximum of five thousand ringgit in respect of medical treatment, special needs or carer expenses expended in that basis year by that individual for his parents and the claim is evidenced by certification of by a medical practitioner thatthemedicalconditionoftheparentsrequiremedicaltreatmentor special needs or carer and -

(i) in the case of medical treatment or special needs, a receipt on the amount expended; or

(ii) in the case of carer, a written certification or receipt from, or work permit of, the carer;

provided that for the purpose of this paragraph, "carer" shall not include that individual, his wife or her husband, or the child of that individual."

Issues:

(i) TheInstitutesnotethattheclaimnowrequiresacertificationon the necessity of medical treatment or care by a medical practitioner, in addition to the receipt on the amount expended. This is unlike the previous requirement where a receipt ontreatment rendered by a medical practitioner will suffice. This may increase the costs of claiming the relief (additional cost on certification by medical practitioner) and create uncertainties.

The Institutes would like to seek clarification on the following:

• Whetheracertificationisrequiredforeachmedicaltreatmentorisitrequiredonlyforthefirsttime.Itappears that for non-chronic diseases, certification mayberequiredforeachmedicaltreatment.

• Themeaningof"specialneeds".

• Wherebyvirtueofoldage, theparentscannotbeleft alone at home, a maid is hired to take care of the parents and also helps with the daily household

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chores,whetherthesalarypaidtothemaidqualifyfor the relief although the old parents are physically healthy.

The Institutes are of the view that if the Government intends to extend the relief to promote a caring society, the law should be simple to facilitate the claims and should not be complicated and burdensome on the administration of tax compliance as it will only defeat the objectives of the Budget proposal.

The Institutes suggest that the proposed wordings in the Finance Bill be amended to waive the requirement forcertification by a medical practitioner and the receipt for medical expenses incurred should be sufficient evidence. This means that the current wordings of the law before the proposed amendment should be reinstated.

Answer:

• Certification formedical treatment is requiredonly for thefirst time.

• Specialneedsforparentsincludenutritionalfood,disposablediapers, urine bags and others as prescribed by a medical practitioner registered with MMC and supported by receipts. The list of special needs is per Attachment 1.

• Salary paid to the maid to take care of physically andmentallyhealthyparentsdoesnotqualify for therelief. Amaid’ssalaryonlyqualifieswhereamedicalpractitionerhascertifiedthatthemedicalconditionsoftheparentsrequiremedical treatment, special needs or a carer.

(ii) In practice, a medical receipt is normally issued in the name of the patient but payment is made by the children or relatives of the patient. The medical expenses paid by one person may be shared in various proportions between the children or relatives.

To facilitate the claim for relief and facilitate compliance with tax administration, the Institutes propose that the original receipt with the name of the person who made the payment, indicate the names and tax reference numbers of the other persons who will also be making the claim for relief and their respective share of the claim. The original copy of the receipt is kept by the person who made the payment and a photocopy of the

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receipt is kept by the other persons making the claim for tax audit purposes.

Answer:

LHDNMagreedwiththeproposal.Besidesthename,incometax reference number and the amount of expenses, the relationship between the claimant and the patient should also be indicated at the back of the receipt. The receipt should be kept for audit purpose.

(iii) It is stipulated in Paragraph 2.3.3 (Traditional medicine andmaternity)oftheThirdAddendumtoPublicRulingNo.2/2004(Benefits-in-kind)thatwitheffectfromtheYA2008,themedicaltreatment benefit exempted from tax is extended to traditional medicine.

Traditional medicine can be defined as diverse health practices, approaches, knowledge and belief incorporating plant, animal and/or mineral based medicines, spiritual therapies, manualtechniquesandexercisesappliedsingularlyorincombinationto maintain well-being, as well as to treat, diagnose or prevent illness.

Traditional medicine which qualifies for the exemption istreatment given by a medical practitioner registered with bodies which are certified or registered in accordance with the rules governing traditional medicine as laid down by the MinistryofHealth.Someofthequalifyingbodiesareaslistedbelow:

(a) Malay traditional treatment

Persatuan Perubatan Tradisional Melayu Malaysia (PUTRAMAS)

(b) Indian traditional treatment

PertubuhanPerubatanTradisionalIndiaMalaysia(PEPTIM)

(c) Chinese traditional treatment

• Federation of Chinese Physicians and ChineseDealersAssociationsofMalaysia(FCPMDM)

• FederationofChinesePhysicians&AcupuncturistsAssociationsofMalaysia(FCPAAM)

• ChinesePhysician'sAssociationsofMalaysia(MCPA)

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(d) Complementary medicine and homeopathy, including aromatheraphy, reflexology, spa and Thai traditional massage are not included in this exemption.

Do the expenses on medical treatment include expenses on traditional medical treatment as stipulated in the Public Ruling No. 2/2004 (Benefit-in-kind)?

Answer:

PendingpolicydecisionfromMinistryofFinance.

(iv) It is common for people to undergo regular medical check-ups to monitor their health and the reports of the medical check-ups may indicate that they are in good health and no further treatmentisrequired.

Do the expenses on medical treatment include expenses on medical check-ups?

Answer:

No.Expensesonmedicaltreatmentdoesnotincludeexpenseson regular medical check-ups.

2. INCOME TAX FOR BUSINESSES AND CORPORATIONS

2.1 Review of tax treatment on bonds for companies [Section 34C(1A) and (1B) of the ITA]

For a bond issuer, the bonds issued constitute a liability of thecompany. There will be bond premium income when the issue price of the bond is higher than its face value. Conversely, there will be bond discount expense when the reverse situation happens.

For a bond subscriber, the bonds subscribed constitute an assetof the company. There will be bond premium expense when the subscription price of the bond is higher than its face value. Conversely, there will be bond discount income when the reverse situation happens.

InAppendix13ofthe2006BudgetSpeech,itwasstatedthatthedisparity in tax treatment [i.e. discounts/premiums on issuanceof bonds by financial institutions (FIs) were assessed or alloweddeductions on an accrual basis while for non-financial institutions (NFIs)issuingbonds,discounts/premiumswereassessedoralloweddeductions on realised basis] did not encourage NFIs to opt forthe issuance of bonds as an alternate source of funding. As such

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"to further promote the corporate bondmarket, theGovernmentproposed that companies issuing bonds be allowed tax deductions for discounts on an accrual basis for the period until the maturity dateofthebonds."However,noamendmentwasmadeintheITAarising from the 2006 Budget proposals.

In the post-2006 Budget dialogue, the professional bodies had requestedtheIRBtoissuedetailedguidelinesoraPublicRulingtoclarify the following matters:

(i) Tax treatment for bond issuers and subscribers who may be residentandnon-residentindividuals/corporatebondholders;

(ii) Whether the non-resident bondholders would be subject towithholding tax on discount received and if so, when and how should this be accounted for;

(iii) Tax treatment of zero coupon bonds, eg. should the discount be treated as interest and how should the individual bondholder account for the discount.

The existing Section 34C of the ITA was introduced by FinanceAct 2007 and took effect from YA 2006. This section providesthat discount/ premium expenses incurred are allowed as a taxdeduction on an accrual basis in ascertaining the adjusted income of company from a source consisting of discount or premium. In the post-2008Budgetdialogueon14December2007,theprofessionalbodies proposed that the words "a source consisting of discount or premium"bedeletedasmostoftheNFIswhichincurexpensesinrespect of discount or premium on bonds issued do not have any source of income consisting of discount or premium. To-date, there has not been any response nor guidelines issued on this matter.

ItisnowproposedthatintheFinance(No.2)Bill2010thatSection34CoftheITAbeamendedbyinsertingthefollowingsub-sections:

"(1A) For the purpose of subsection (1), where by reason of aninsufficiency or absence of gross income of a company from a source consisting of discount or premium for the basis period for a year of assessment, effect cannot be given or cannot be given in full to any amount of discount falling to be deducted to that company for that basis period in relation to that source, that amount which has not been so deducted shall be allowed as a deduction in arriving at the adjusted income of that company from any source or sources consisting of a business for that basis period:

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Provided that the proceeds from the issuance of the bond that relates to that amount are utilized wholly by that company for the production of gross income from any source or sources consisting of that business.

(1B) This section shall not apply if in the basis period for a year of assessment the bond issued or subscribed forms part of the stock in trade of a business of a company.";

Issues:

(i) Although the proposed amendments appear to have somewhat "widened" the scope for deduction of discount/premiumexpenses incurred on bonds, the expenses incurred under the following scenarios would still not be deductible under the proposedrevisedSection34C:-

• Bonds issuedbyspecialpurposevehiclesor investmentholding companies;

• Where proceeds from the bond issued are used for amixed purpose; i.e. both for business and non-business purposes (eg. investments).

This does not seem to be in line with the original intention for theintroductionofSection34Casstatedinthe2006BudgetSpeech which was merely to align the timing of deductibility of discount/premiumexpensesincurredbetweenFIsandNFIs.

The Institutes would like the authorities to consider amending Section 34C to be in line with the original intention under the 2006 Budget announcement.

Answer:

• Section34Cisonlyapplicabletoresidentcompany.

• Inthecasewherethebondholderisanonresidentperson,the discount should not be subjected to withholding tax as the discount is not treated as an interest. Howeverdepending on the facts of the case, LHDNMmay treatpart or all of the discount as interest especially for related company transactions. In the case where discount is treated as interest, withholding tax is applicable.

• For zero coupon bond, the discount is not treated asinterest.Thereforesection34Cisapplicablefordeductionon discount expense and it is taxed as income in the handsofbondholdersunderparagraph4(c).

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(a) It is common for private debt securities or bonds to be issued byNFIs through the use of special purpose vehicles (SPVs).These SPVs would derive interest income only and wouldnot have a business source of income. Similarly, if the bond subscriber is an investment holding company, they would not have a business source.

(b) Section 34C(1A) stipulates that "the proceeds from theissuance of the bond are utilised wholly by that company for the production of gross income from any source or sources consisting of that business."

Wherethebondissuanceproceedsareutilisedforthepurposeof acquiringassetsusedorheld for theproductionof grossincome from that business source, it is unclear whether a deduction of the discount is available to the bond issuers.

Answer

Since the proceeds are utilized wholly for the production of gross income from that business source therefore the deduction of the discount is available to the bond issuers.

WherebondsareissuedusingaSPVandthereisnobusinesssourceofincome,theissueiswhetherSection34C(1A)wouldbe applicable. Similarly, investment holding companies under Section60FoftheITAwithoutanybusinesssourceofincomewould not be eligible for a deduction of the bond discount expense.

(c) In practice, companies issue bonds for business and non-business purposes, hence, the provision that discount expense is deductible only if the proceeds from the issuance of the bonds are utilised wholly by that company for the production of gross income from any source or sources consisting of that business is impractical and difficult to implement.

The Institutes suggest that the phrases "consisting of a business" and "consisting of that business" in subsection (1A) (as underlined above) be deleted to enable NFIs to claim the discount as a deduction if they do not have a business source of income.

The Institutes also suggest that the revised Section 34C be reworded to avoid the need for the bond proceeds to be used solely for business purposes. If the bond proceeds are used partly for business purposes and

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partly for non-business purposes, the bond discount should be deductible to the extent that the bond discount relate to the proceeds used for business purposes.

Answer:

Itisapolicymatter.Inaccordancewithsection34C,discountexpense is deductible only if the proceeds from the issuance of the bonds are utilized wholly by that company for the production of business income.

(ii) Section34C(1A)allowsadeductionof"anyamountofdiscountfalling tobededucted'. This is different fromSection 34C(1)which allows a deduction of "any expenses in respect of the discount or premium incurred on bond issued or subscribed." FromthewordingofSection34C(1A),itappearsthatonlythediscount expense (and not other expenses incurred in respect of the bond or premium) of the bond issuer will be allowed a deduction against income from a source consisting of a discount or premium.

For bond subscribers, while they will have income from aninterest source, they may not necessarily have income from a source consisting of discount or premium, hence, they would be unable to claim a deduction on their bond discount expenses.

The Institutes suggest that the phrase "any amount of discount falling to be deducted' in the proposed Section 34C(1A) be substituted with "any expenses in respect of the discount or premium incurred on bond issued or subscribed" to avoid ambiguity.

Answer:

The phrase “any amount of discount….” has the same meaning as the phrase proposed by CTIM. Therefore no amendment to be made on that subsection. The allowable expenses are confined to discount.

(iii) Bonds issued would be recorded as liabilities in the books of a company and would not form part of its stock-in-trade.

The Institutes would like to seek clarification on the intended meaning of "bond issued and subscribed forms part of the stock-in-trade of a business " as stipulated in Section 34C(1B) above.

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Answer:

Subsection34C(1B)ITA1967istoexplainthenon-applicationof this section to financial institution as money is stock in trade andforNFIthatcarryingbusinessinbonddealingwherebondis also stock in trade. Any expenses incurred for the issuance ofbondbybothinstitutionsaredeductibleundersection33ITA1967.

(iv) The amendments are proposed to take effect from the year of assessment 2011. The proposed tax treatment had been announced in the 2006 Budget proposals and effective from yearofassessment2006.Followingtheannouncementmadein the 2006 Budget proposals, some taxpayers had already taken theposition thatdiscount/premiumexpenses incurredon bonds were deductible on an accrual basis against the relevant income source based on the spirit of the 2006 Budget announcement.

The Institutes propose that the revised Section 34C be made retrospective from YA 2006 when the tax treatment was first announced as there are many companies which have issued bonds to finance their business operations but they do not have a source consisting of a discount or premium.

Answer:

The new section 34C(1A) is effective from YA2011 andapplicabletobondsissuedinYA2011andsubsequentyearsofassessment. Prior to the year of assessment 2011, subsection 34C(1)isapplicableforpremiumordiscountexpensesincurredon bonds issued against premium or discount source.

2.2 Review of penalty on withholding tax [Section 39(1)(f), (i) and (j) of the ITA]

If a person makes a payment to a non-resident under Sections 107A,109,109Bor109FoftheITAandfailstodeductandremitthe applicablewithholding tax (WT) thereonwithinonemonthofpayingorcreditingthenon-resident,theDirectorGeneralofInlandRevenue(DGIR)isempoweredtoimposeapenaltyof10%ontheunpaidWT.Inaddition,thepayerwouldbedisallowedadeductionforthepaymentmade.However,ifthepayerpaystheWTandthepenalty imposed thereon, the payer would be allowed to claim a deduction of the payment made.

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It is proposed that in addition to the above late payment penalty, theDGIRisempoweredtoimposeapenaltyforsubmittingincorrectreturnsunderSection113(2)oftheITAifadeductionisclaimedontheexpensessubjecttoWTunderSections107A,109,109Bor109FbuttheWThasnotbeenpaidbytheduedateforsubmissionofthetax return which claimed the expenses as a deduction.

Issues:

The Institutes would like to seek confirmation on the imposition of Section 113(2) penalty for submitting incorrect returns in the following situations:-

(i) Wheretheliabilitytopayexpenseshascrystalisedinthebasis period for a year of assessment but the payment or crediting takes place after the due date for submission of the tax return for that year of assessment, a penalty will not be imposed.

Forexample,CompanyAincursacommissiontobepaidtoanon-resident for introducing a business deal during the basis period for a year of assessment. Payment of the commission is made to the non-resident 8 months after the end of the basis period for that year of assessment and this payment is made aftertheduedateofsubmissionofthetaxreturn(7monthsafter the close of the financial year-end).

Similarly, a foreign holding company provides funds to its Malaysiansubsidiaryfor itsworkingcapitalrequirementsandinterest is charged on the total amount outstanding at the end of each financial year. The total amount outstanding can only be ascertained after the accounts of the Malaysian subsidiary are finalised and the amount of interest payable can then be ascertained.Paymentofinterestisdue9monthsaftertheendof the financial year to which the interest relates. As at the duedateofsubmissionofthetaxreturn(7monthsafterthecloseofthefinancialyear-end),theWTisnotdueandpayableas the payment of the interest is made after the due date of submission of the tax return.

The Institutes are of the view that in both the above situations, Company A and the Malaysian subsidiary should not be subjected to penalty under Section 113(2) of the ITA for submitting incorrect tax returns as the commission and interest expenses are actually incurred during the basis period for that year of assessment but

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theWT is notdueandpayableasat theduedate forsubmission of tax returns.

Answer:

Theclaimcanbemadeundersection33(1)ITA1967.Howeverthis sectionshouldbe read togetherwithparagraph39(1)(f),(i) and (j) where no deduction should be allowed if payment of WHThasnotbeenmadetoDGIR.

Penaltyundersection113willbeimposedifnoadjustmentismadetoaddbacktheexpensessubjecttoWHTeventhoughthe WHT is not due and payable. To avoid penalty beingimposed, adjustments should be made accordingly.

(ii) The penalty imposed under Section 113(2) of the ITA will follow the rate stipulated in the Tax Audit Framework issued by the IRB

Amendments toSection39(1)(f), (i) and (j) are introduced tocurbnon-compliancewiththeWTprovisions.Fortransparencyand equity, the Institutes suggest that the rate of penaltyimposed should follow the rate stipulated in the Tax Audit Framework.

Answer:

PenaltyisaccordingtoTaxAuditFramework.

2.3 Direction to make payment by instalments for companies, trust bodies and cooperative societies [Section 107C(8) of the ITA]

Presently, if a taxpayer fails to submit any tax estimates (FormCP 204), the DGIR is empowered to issue a direction for taxinstalments(FormCP205)tobepaidduringthebasisperiodforayear of assessment. There will not be any issue of understating the estimated tax payable for that year of assessment.

EffectivefromYA2012,theDGIRmayatanytimeissueadirectionfor tax instalments (Form CP 205) and the direction is deemedto be the revised estimate for the purposes of determining the under-estimation penalty. Where the FormCP 205 issued by theIRB ismadebefore the 9thmonthof thebasis period for a yearof assessment, a further revised estimate of tax payable by the company, trust body or cooperative society is allowed.

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Issues:

The Institutes would like to seek confirmation from the IRB on the following:

(i) Whetherthetaxpayerisallowedtorevisethetaxestimateinthe6thand9thmonthofthebasisperiodforayearofassessmentiftheFormCP205issuedbytheIRBismadeinthe5thmonthof the basis period for that year of assessment.

Answer:

Yes.Itisprovidedundertheamendedsubsection107C(8).

(ii) Whetherthedirection(FormCP205)willbeissuedinaccordancewithSection107C(3)oftheITA?TheInstitutesproposedthatthe IRB issue guidelines to explain the circumstances and basis of direction for clarity and transparency.

Answer:

A Public Rulling will be issued.

(iii) WhetherCompanyA(yearend31December)willbepenalisedforunderestimatingtaxforYA2013madeon1December2012in the following situation:

Company A has submitted a tax estimate for YA2013 on 1December2012pursuanttoSection107C(3)oftheITA.TheIRBsubsequentlyissuedadirectionforYA2012whichishigherthanthelastrevisedestimateofCompanyAforYA2012.

Answer:

NopenaltywillbeimposedastherevisedtaxestimateofYA2012isdirectedbytheDGIR.

2.4 Utilisation of tax paid in excess [Section 111(1A), (4A) & (4B) of the ITA, Section 24(7A) & (7B) of the Real Property Gains Tax Act 1976 and Section 50(4) & (5) of the Petroleum (Income Tax) Act 1967]

ItisproposedthattheDGIRbeempoweredunderSection111(4A)of the ITA to utilise any excess tax paid (which is to be refunded to a person) for the payment of any other amount of tax which is due and payable (including any amount of instalments which are due and payable) by that person under the ITA, the Petroleum (Income Tax)1967ortheRealPropertyGainsTaxAct1976.

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Similarly, it isproposedunderSection111(4B)oftheITAthatanyoverpaymentoftaxesunderthePetroleum(IncomeTax)Act1967or the Real Property Gains Tax Act 1976may be utilised for thepayment of tax which is due and payable under the ITA.

Issues:

(i) The Institutes would like to seek clarification on whether the DGIR will exercise his power under Section 111(4A) and (4B) of the ITA unilaterally or will consult the taxpayer before utilisation of the tax paid in excess for payment of real property gains tax or petroleum income tax.

Answer:

DGIRwillexercisedhispowerundersection111(4A)and(4B)ITA 1967 unilaterally. The taxpayer will be notified of thetransfer between different Acts.

(ii) The Institutes would like to know the IRB's treatment under the following situation and whether a penalty will be imposed.

Due to the unabsorbed losses and capital allowances brought forwardfromthepreviousYAs,ataxpayerhasacreditbalancein his income tax account arising from tax paid in excess. The excess funds are later utilised by the IRB to settle his real property gains tax (RPGT) which is under dispute with theIRB. Subsequently, the IRB issued revised taxcomputationsforthepreviousYAswhicheliminatedtheunabsorbedlossesand capital allowances brought forward, resulting in notices of additionalassessmentbeingissuedforthepreviousYAsandashortfall in his income tax account.

Answer:

Yes.Apenaltywillbeimposedifnopaymentismadewithin30days from the date of notice of assessment.

(iii) Wherethereisacreditintheincometaxaccount,canthetaxpayerrequestforarefundalthoughthereisanoutstanding tax liability in the real property gains tax account? Does the taxpayer have the option to pay off any outstanding taxes instead of utilising the credit in one of the accounts? Will the refund process bedelayed?

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Answer:

Yes. Taxpayermustmakepayment forRPGTaccountbeforerequestingforarefundfromincometaxaccount.

(iv) Under the Petroleum (Income Tax) Act 1967, a partnershipfor each production sharing contract (PSC) is a chargeable person.Hence,thetaxreturnisfiledinthenameofthePSCand the PSC is assessed to tax accordingly. In a situation where there is a tax refund due to a particular PSC, the excess petroleum income tax paid could be used to offset income taxorRPGTofthePSC'sliabilityortheindividualJVpartners'liability.

WherethetaxpayerisapartnertotwoormorePSCsinMalaysia, would the DGIR utilise the credit balance of the taxpayer in one PSC to set off the tax liability of the taxpayer in another PSC?

Answer:

No.DGIR has no power to utilise the credit balance of thetaxpayer in one PSC to set off the tax liability of the taxpayer in another PSC.

IRB noted that PSC can operate in the form of joint ventures or sole operation. In addition, different blocks will have different tax file reference number.

3. STAMP DUTY

3.1 Stamp duty exemption on instruments of transfer on residential property [to be gazetted by way of a statutory order]

Forsaleandpurchaseagreementsexecutedfrom1January2011to31December2012,astampdutyexemptionof50%willbegivenon instruments of transfer of a residential property priced not exceedingRM350,000provided that thepurchaser is aMalaysiancitizen and does not own any residential property (or does not own part of a residential property in the case of joint ownership) in his name at the time he applies for the 50% stampduty exemption.The exemption is eligible to be claimed once only within the exemption period. A residential property includes a terrace house, condominium, apartment or flat.

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Issue:

The Institutes would like to confirm that in the case of joint ownership of a residential property, the 50% stamp duty exemption on the instrument of transfer is given to each co-owner in proportion to his/her share of ownership.

Answer:

Yes. The 50% exemption will be given proportionately to the co-owner who does not own any residential property during the application period.

GuidelineswillbeissuedbyStampDutyDivision.

3.2 Stamp duty exemption on loan agreements for residential property [To be gazetted by way of a statutory order]

Similarly, for sale and purchase agreements executed from 1 January 2011 to 31December 2012, a stampduty exemptionof 50%willbe given on loan agreement instrument for a residential property priced not exceeding RM350,000 provided that the purchaseris a Malaysian citizen and does not own any residential property (or does not own part of a residential property in the case of joint ownership) inhisnameat the timeheapplies for the50%stampduty exemption. The exemption is eligible to be claimed once only within the exemption period. A residential property includes a terrace house, condominium, apartment or flat.

Issue:

The Institutes would like to confirm that in the case of joint ownership of a residential property, the 50% stamp duty exemption on the loan agreement is given to each co-owner provided that the residential property is not priced exceeding RM350,000.

Answer:

Yes. The 50% exemption will be given proportionately to the co-owner who does not own any residential property during the application period.

GuidelineswillbeissuedbyStampDutyDivision.

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4. SERVICE TAX

4.1 Review of service tax rate [Service Tax (Rate of Tax) Order 2000]

It is proposed that the existing rate of service tax on all taxable servicesbeincreasedfrom5%to6%witheffectfrom1January2011.

The Institutes would like to commend the Ministry of Finance and Royal Malaysian Customs for conducting the dialogue on 2 December 2010 with various bodies and associations on the increase in the rate of service tax from 5% to 6% with effect from 1 January2011.TheInstituteswouldliketorequestthatguidelinesbe issued as soon as possible to allow service providers sufficient time to modify their financial system to cater for the increase in the rate of services and to avoid any ambiguities in view of the time line of 1 January 2011 drawing near.

Answer:

It is a policy matter.

5. OUTSTANDING MATTERS

Matters which are outstanding are listed below. The Institutes are of the view that detailed information must be disseminated on a timely basis sothattaxpayershaveenoughtimetocomplywiththerequirements.

5.1 2004 Budget

It was announced in the 2004 Budget that in order to stimulatethe capital market and diversify sources of financing for economic development,theGovernmentintendedtoensureneutralityintaxtreatment between asset-backed securities and other securities approved by the Securities Commission. On this matter, CTIM had submitted its comments on the draft Income Tax (Asset-Backed Securitisation) Regulations 2003 to the IRB on 4 July 2007. CTIMhad also been invited to a dialogue with the IRB and the Securities Commission on the draft Income Tax (Asset-Backed Securitisation) Regulations2007on21February2008.

The Institutes would like to have an update on the progress of the regulations.

Answer:

The draft of the Regulations has been submitted to Ministry of Financeforapproval.

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5.2 2009 Budget

a) Transfer pricing rules and guidelines

b) Advance pricing arrangement rules and guidelines

c) Thin capitalisation guidelines

Although the relevant law has come into operation with effect from1.1.2009,theRulesfortheabovehavenotbeengazettedandguidelines too have yet to be issued in respect of these matters. This has caused uncertainty in handling cases pertaining to such matters. The Institutes would like to know the status of the Rules andGuidelines.

Answer:

ThedraftoftheRulesandtheGuidelineshavebeensubmittedtoMOFforapproval.

5.3 2010 Budget

The Institutes would like to have an update on the following guidelines:

(i) ItemNo.6oftheminutesofPost2010BudgetDialoguehasindicatedthatGuidelinesonthe16qualifyingserviceseligiblefor the promotion of export incentives will be issued.

(ii) It was also stated in item 9 of the minutes of the Post2010 Budget Dialogue (in respect of tax incentives for buildingsawardedGreenBuildingIndex(GBI)certificate)that"Guidelines relating to taxationmatterswill be issued soonbyIRBM'andthattheGuidelineswillbeavailableontheIRB'swebsite.

Answer:

(i) There are a few outstanding issues yet to be finalised by MinistryofFinance.

(ii) TheGuidelinesonGreenBuilding Indexwillbe issuedoncetheExemptionOrderisgazetted.

5.4 Draft Guidelines on e-Commerce

The Joint Public RulingWorkingGroup (JPRWG) had submitted itscommentson thedrafte-CommerceGuidelines to the IRBon28September2010.TheJPRWGwouldliketohaveanupdateontheprogress.

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Answer:

ThedraftGuidelineshasbeensubmittedtoMOFforapproval.

5.5 Outstanding Public Rulings

The Institutes would like to know the status of the following draft publicrulings(PR)onwhichtheJPRWGhassubmitteditscomments:

(a) Draft PR on Income from Letting of Real Property (Comments submittedon3November2008)

(b) Draft PR on Interest Expense and Interest Restriction(Commentssubmittedon10March2009)

(c) Draft PR on Investment Holding Company (Commentssubmittedon16March2009)

(d) Draft Addendum to PR on Reinvestment Allowance (Comments submittedon14April2009)

(e) Draft PR on Taxation Of Malaysian Employees SecondedOverseas(Commentssubmittedon3July2009)

(f) 2nd Draft PR on Taxation on Foreign Nationals Working inMalaysia(Commentssubmittedon16July2009)

(g) 2ndDraftPRonComputationofBilateralandUnilateralRelief(Commentssubmittedon16July2009)

(h) Draft PR on Club, Association or Similar Institutions (Comments submittedon27August2009)

(i) Draft PR on Taxation of Co-operative Society (Comments submittedon9December2009)

(j) Draft PR on Employee Share Schemes Benefit (Commentssubmitted on 26 April 2010)

(k) Draft PR on Residence Status of Individuals (Comments submitted on 11 May 2010)

(l) Draft PR on Residence Status of Companies And Bodies of Persons (Comments submitted on 11 May 2010)

(m) Draft Addendum 3 to PR on Computation of Income TaxPayablebyAResidentIndividual(Commentssubmittedon14July 2010)

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(n) DraftPRonRealEstateInvestmentTrust/PropertyTrustFund(Commentssubmittedon13October2010)

(o) DraftPRonLumpSumPaymentonTerminationofEmployment(Commentssubmittedon9Dec2010)

Answer:

Bil. Topics of Public Ruling. Status

1 Income from Letting of Real Property

Issuedon10.3.2011

2 InterestExpenseandInterestRestriction

Issuedon7.2.2011

3 InvestmentHoldingCompany Issuedon10.3.2011

4 Addendum to PR on Reinvestment Allowance

KIVgazetteofexclusion list

5 TaxationofMalaysianEmployeesSeconded Overseas

Issuedon7.2.2011

6 TaxationonForeignNationalsWorkinginMalaysia

Willbefinalizedindue course

7 Computation of Bilateral and UnilateralRelief


8 Club, Association or Similar Institutions

KIVgazetteoftherelevant Income Tax Rules

9 Taxation of Co-operative Society Willbefinalizedindue course

10 EmployeeShareSchemesBenefit Willbefinalizedindue course

11 Residence Status of Individuals Issuedon26.5.2011

12 Residence Status of Companies and Bodies of Persons

Issuedon26.5.2011

13 Addendum3toPRonComputationof Income Tax Payable by A Resident Individual

KIVforapproval

14 RealEstateInvestmentTrust/PropertyTrustFund


15 Lump Sum Payment on Termination ofEmployment


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LIST OF SPECIAL NEEDS FOR PARENTS

1. PORTABLEAUTOMATICBLOODPRESSUREMONITOR

2. SILICONERYLESTUBE

3. COMMODECHAIR

4. DETACHABLEarm restWHEELCHAIR (mucheasier forpatient totransfer position)

5. STANDARDWHEELCHAIR

6. WALKINGFRAME

7. QUADRIPOD

8. ROLLATORWITH2WHEELANDBRAKE

9. ROLLERWITHELBOWSUPPORT

10. AUTOMATICADJUSTABLEBED

11. RIPPLEMATRESS

12. J-CUSHION (relieves pressure for thosewith risk of pressure sorewhile sitting)

13. TRANSFERBOARD

14. ACCAPELLA(forlungphysiotherapy)

15. LONGTERMOXYGENTHERAPY

16. PORTABLESUCTIONMACHINE

17. FOODTHICKENER–forpatientswithswallowingproblemsespeciallypost stroke

18. CLEANINTERMITTENTCATHETERIZATION(catheters)

19. MOIST DRESSINGS (examples are Duoederm etc. Many brandsavailable with no brand preferences but they include hydrocolloids dressing)

20. GLUCOMETER

21. DIAPERS

22. URINARYCONDOMANDBAG

23. BEDPAN

24. NEBULIZER

25. INHALERS

26. INSULINPEN

27. UNINARYCATHETHER

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Annexure II

1. Income Tax (Exemption) (No.11) (Amendment) Order 2011 [P.U.(A) No.76/2011]

The incentive for undertaking forest plantation projects was included in the 2003 Economic Stimulus Package. However, thegazetteorderon theprojectwasonlypublished in theyear2009[P.U.(A)474/2009].TheOrderallowedapplicationstoundertaketheprojecttobemadetotheMinisteronorafter21May2003butnotlaterthan31December2011.TheaboveOrder[P.U.(A)No.76/2011]specifiesthatapplicationsaretobemadeonorafter21May2003butnotlaterthan31December2005.

CTIM would like to know the rationale for changing the deadline for making the application to 31 December 2005 when this date has long expired and therefore applications by this date would not be possible.

Answer :

Asannouncedinthe2003EconomicStimulusPackage,acompanythat invests in anapproved forestplantationprojectqualifies forgroupreliefunderSchedule4CITA1967.SincetheSchedulewasdeletedwith effect from YA 2006, similar provisions are providedunder P.U.(A) No. 474/2009 to make the incentive available forapplications made before the year 2006. This exemption order is not applicable to application for approved forest plantation project after31December2005.

2. Implementation of Financial Reporting Standards (FRS)

On22January2010,theJointTaxWorkingGrouponFRS(JTWG-FRS)submitted to 8 discussion papers on the tax implications related to the implementationofFinancialReportingStandards (FRS) to theMOFandIRB.SeveralmeetingswereheldbetweentheJTWG-FRSandtheIRB,MOFandMASBsubsequentlyonthetaxissuesraisedin the discussion papers.

CTIM would like to know the progress of issuing guidelines for the implementation of FRS from a tax perspective. The issuance of guidelines on the tax treatment as proposed in the discussion papers prepared by JTWG-FRS needs to beexpedited to avoid any uncertainties when preparing tax returns.

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TheFRSsthatrequireurgentattentionarethefollowing:

FRS 139 – Financial instruments: Recognition & measurement (for non-financial institutions)

FRS 121 – The Effects of Changes in Foreign Exchange Rates

FRS 2 – Share Based Payments

Answer :

LHDNM is preparing the Guidelines for the three FRSs. TheGuidelineswillbeissueduponapprovalbyMinistryofFinance.

3. Income Tax (Deduction for Benefit and Gift from Employer to Employee) Rules 2009 [P.U. (A) 153/2009]

PursuanttoRule2(b)ofP.U.(A)153/2009,inascertainingtheadjustedincome of an employer, travelling allowance, petrol card or petrol allowanceprovidedtoemployeesfortoandfrohome/placeofworktravelling shall be allowed as deduction for the year of assessment from 2008 to 2010.

CTIM is of the view that benefits such as travelling allowance, petrol card or petrol allowance provided by an employer to its employees are part of the remuneration package designed to attract and retain employees. Hence, the costs incurred in providing these benefits are allowable deductions under Section 33(1) of the ITA, regardless of whether they are taxable or not in the hands of the employees. The above Rules are thus unnecessary and create confusion as it implies that the expenses incurred in providing the benefits are not deductible prior to the year of assessment 2008 and after the year of assessment 2010.

CTIM would like to point the potential anomaly in tax treatment in the following scenario:

For a company with an early financial year-end, say 31 March 2010, although the employees are still enjoying tax exemption on the travelling allowances for to and fro home/place of work in year of assessment 2010 (1 January 2010 to 31 December 2010), the company would not allowed a deduction for the expenses incurred in providing these benefits in the year of assessment 2011 (1 April 2010 to 31 March 2011).

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Answer :

Travelling allowance between home and place of work provided by an employer to his employees is not an allowable expenditure undersection33(1),ITA1967.Toencourageemployerstoprovideadditionalbenefits tohisemployees, theGovernmentdecidedtoallowofsuchdeductionoftravellingallowancetoemployersfor3yearsofassessmentfromYA2008to2010.Thisisinlinewiththeexemption period provided to employees.

The grant of the deduction to employers based on a year of assessment is a policy decision.

4. Status of Management Corporation coming into existence under the Strata Titles Act 1985

Section39oftheStrataTitlesAct1985(Act318) (referAppendix1) stipulates that “upon the opening of a book of the strata register in respect of a subdivided building or land there shall, by the operation of this section, come into existence a management corporation consisting of all the parcel proprietors including in the case of phased development, the proprietor of the provisional block or blocks.” The management corporations receive service charges from parcel proprietors of these buildings and at the same time receive income from rental of shops, restaurants, etc located in certain common areas. There are currently no guidelines on the appropriate tax treatment of management corporations.

CTIM would like to seek confirmation that management corporations are to be assessed to tax similar to clubs and associations. Profits derived from providing maintenance services to parcel proprietors (members of the management corporation) are not taxable following the mutuality principle. Only profits derived from the letting out of common areas to third parties are taxable.

Answer :

A guideline will be issued.

5. Income Tax (Accelerated Capital Allowance) (Plant and Machinery) Rules 2009 [P.U.(A) No. 111/2009]

P.U.(A) No. 111/2009 applies to a resident person “who incursqualifying plant expenditure under Schedule 3 on or after 10March2009butnot laterthan31December2010”(Rule2). Rule3 further provides that “where a person…….. incurs qualifying

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plant expenditure under a hire purchase agreement…….... and that qualifyingplant expenditure incurredby suchperson in thebasisperiod for a year of assessment shall be taken to be the capital portion of any instalment payment …….made by such person under such hire purchase agreement in that period”.

CTIM would like to seek confirmation from the IRB that a resident person who signed a hire purchase agreement before 10 March 2009 and continues to make instalment payments after 10 March 2009 would be eligible for accelerated capital allowanceonthequalifyingplantexpenditureincurredduringthe period from 10.03.2009 to 31.12.2010.

Answer :

TheseRulesshallonlyapplytoassetswherethedateofacquisitionfallsbetween10March2009and31December2010.Therefore,aresident person who signed a hire purchase agreement before 10 March 2009 will not be eligible for accelerated capital allowanceoninstalmentsmadeduringthatperiod.FordetailspleaserefertoGarisPanduanBajetMini2009availableonIRB’swebsite.

6. Investment tax allowance (ITA) on assets acquired throughcontrolled transfer

Section 29 of the Promotion of Investments Act 1986 (Act 327)provides that “where a company …..has incurred….. capital expenditure for the purposes of that promoted activity or promoted product, there shall be given to the company for that year of assessment an investment tax allowance ….”

CTIM would like to seek confirmation that the transfer value ofaqualifyingplantunderacontrolledtransferistobetakenas the qualifying capital expenditure for the purposes ofclaiming ITA.

Answer :

Thequalifying capital expenditure tobe taken for thepurposeofinvestmenttaxallowanceisthecostincurredbytheacquirer.Ithasto be at arm’s length price and the asset must not have been given investment tax allowance.

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7. Schedule 3, Paragraph 42B of ITA – Building used as a school or an educational institution

Paragraph42B,Schedule3ofITAprovidesthat“…..apersonhasfor the purpose of a business of his incurred capital expenditure on the construction or purchase of a building for a school or an educational institutionapprovedbytheMinisterofEducation…,that building shall be treated as an industrial building ….”.

Paragraph 60, Schedule 3 of ITA further provides that “where aperson who owns a building grants a lease thereof and that building is in use as an industrial building, then, in the application of this Schedule to that person in relation to that building any reference to a business of his shall be taken to be a reference to the source in respect of any income to which that person is entitled under that lease, any reference to a basis period (in relation to any such reference to a business) shall be taken to be a reference to the basis period in relation to that source.”

CTIM would like to seek confirmation on the following:

(i) a school or an educational institution generally consists of library, students’ hostel/ dining hall, canteen, lecture hall, an administration centre, tennis courts, a multi-purpose hall and swimming pool. So long that the school or educational institution is approved by the Ministry of Education, all the buildings would be eligible for industrial building allowance under Paragraph 42B.

(ii) Where a lessor incurred capital expenditure on theconstruction of a building and leased it to a lessee who used it as a school or an educational institution approved by the Minister of Education, the lessor would be eligible to claim industrial building allowance thereon.

Answer :

(i) IRBwillseekclarificationfromMOFonwhetherthedefinitionof “ school or educational institution ” should include other facilities.

(ii) Paragraph42ofSchedule3ITA1967isaspecificprovisionforthegrantofIBAforcertainbuildings.Paragraph42BITA1967is applicable to a building used as school or an educational institution approved by the Minister. As specified in that paragraph, IBA will only be given to a person if that person

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is the owner and operator of that school or educational institution. Therefore, paragraph 60 of Schedule 3 ITA 1967shall not be applicable to the lessor although the lessee uses the building as school or educational institution.

8. Availability of Form LHDN/BT/RA/2007 for reinvestment allowance (RA) application

There is no such form available on the website of the IRB. The formavailableisformLHDN/BT/RA/2005.WewouldliketoenquirewhentheaboveFormLHDN/BT/RA/2007willbemadeavailabletothe public.

Currently, a taxpayer who is claiming RA uses the Form LHDN/BT/RA/2005. However, it is stated in Paragraph 12.1 of the Public Ruling No.2/2008 - Reinvestment Allowance that a claim for RA is to be made by completing two copies of the claim form LHDN/BT/RA/2007. Therefore, those who claimed RA using the Form LHDN/BT/RA/2005 would not have complied with the Public Ruling.

Answer :

Theprevious claim form forRA, LHDN/BT/RA/2005hasnowbeenreplacedbyLHDN/BT/RA/2007.

9. Mismatch of Government grants received

A company has been granted a 50% research and development(R&D)matchinggrantamountingtoRM3millionfromSMIDECforaperiodof3years.ThereimbursementoftheexpenditureissubjecttoMIDA'sapprovaluponsubmissionoftherelevantdocumentation.Thecompany'sfinancialyear-endis31December.

Intheyearended31December2009[yearofassessment(YA)2009],thecompany incurredR&Dexpenditureamounting toRM900,000andhassubmittedaclaimforreimbursementof50%oftheamountexpendedwhich isRM450,000. However, thegranthasnotbeenreceivedwhentheincometaxreturnsforYA2009wasfiled.Sincethe reimbursement is subject to MIDA's approval, ie, MIDA mayreject or reduce the amount claimed, the company has claimed the wholeamountofRM900,000inYA2009taxcomputation.

ThegrantofRM400,000 (asopposed toRM450,000claimed)wasapprovedandreceivedinYA2010.ThecompanyhastoreviseitsYA2009taxreturntobringtotaxthegrantofRM400,000receivedinYA2010.Thisisimpracticalandanyamendmenttotheprioryears’tax returns will attract penalties.

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In view of the above, the Institute proposes that grants be taxed in the basis period for a year of assessment in which they are received. This will alleviate the administrative burden to both the IRB and taxpayers.

Answer :

The current tax treatment on grant as in paragraph 2.3 of theGuidelineremainswherethegrantisdeemedreceivedintheyearthe expenses are incurred.

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APPENDIX 1ACT 318

STRATA TITLES ACT 1985 PART VII - MANAGEMENT OF A SUBDIVIDED BUILDING

Section 39. Establishment of management corporation.

(1) Upon the opening of a book of the strata register in respect of asubdivided building or land there shall, by the operation of this section, come into existence a management corporation consisting of all the parcel proprietors including in the case of phased development, the proprietor of the provisional block or blocks.

[Am. Act A1290:s.22]

(2) The management corporation established by subsection (1) shall be known by the name appearing in the book of the strata register relating to a subdivided building or land, and shall be a body corporate having perpetual succession and a common seal.

[Am. Act A1290:s.22]

(2A) The management corporation may apply to the Registrar for a certificate certifying that the management corporation is a body corporate constituted under this Act on the day specified in the certificate.

[Ins.Act A1077:s.9]

(3)Themanagementcorporationmaysueandbesued.

(4)Themanagementcorporationshallelectacouncilwhich,subjecttoanyrestriction imposed or direction given by the management corporation at ageneralmeeting,shallperformthemanagementcorporation'sdutiesandconductthemanagementcorporation'sbusinessonitsbehalf,andmayforthatpurposeexerciseanyofthemanagementcorporation'spowers.

(5)TheprovisionsoftheSecondScheduleshallhaveeffectinrelationtothe management corporation and its council.

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I OPERATIONAL DIALOGUE & DESIRE BIL.1/2011 [MEETING DATE: MARCH 18, 2011

1.0 UCAPAN PENDAHULUAN PENGERUSI

Pengerusi memulakan mesyuarat dengan mengucapkan salam sejahtera, salam 1Malaysia dan salam percukaian serta mengalu-alukan kehadiran semua ahli mesyuarat. Beliau seterusnya memaklumkan mengenai perkara-perkara berikut:

a) bahawa terdapat pertukaran portfolio yang melibatkan Pejabat PengarahNegeridanJabatanberikut:

Bil Nama Pertukaran

Dari Ke

1 EncikMahmoodBin Daud

Pejabat Pengarah NegeriWilayahPersekutuan Purtajaya

Pejabat Pengarah NegeriSelangor

2 Puan Asriah Binti Shaari

Pejabat Pengarah NegeriSelangor

Jabatan Khidmat Korporat

3 EncikAbd.Manap Bin Dim

Pejabat Pengarah NegeriNegeriSembilan/Melaka

Jabatan Operasi Cukai

4 YBhg.DatinJosephine John

Pejabat Pengarah NegeriKedah/Perlis

Pejabat Pengarah NegeriWilayahPersekutuan Kuala Lumpur

5 Puan Rozina Binti Shaik Osman Merican

Jabatan Khidmat Korporat

Pejabat Pengarah NegeriWilayahPersekutuan Purtajaya

b) bahawa masih terdapat isu pelaksanaan operasi dan teknikal yangdikemukakanolehpersatuanuntukMesyuaratWorkingGroup LHDNM Dengan Persatuan Akauntan (DESIRE) padakali ini. Pada masa hadapan hanya isu pembaharuan dan penambahbaikan operasi percukaian sahaja yang akan dibincangkandalammesyuaratDESIRE;

Minutes of Operational Dialogue & Meetings of IRB with Accounting BodiesB

154


c) bahawa perkhidmatan elektronik e-Filing boleh muladigunakanmulaipada1Mac2011.LHDNMdalamusahauntukmeningkatkan bilangan pengguna perkhidmatan elektronik e-Filing dan e-Bayaran, menyarankan ahli-ahli persatuanmenggunakan perkhidmatan ini apabila mengemukakan BorangNyataCukaiPendapatan(BNCP);dan

d) bahawa mesyuarat hari ini akan mencatat dua minit mesyuarat iaitu:

i. Mesyuarat Working Group LHDNM Dengan PersatuanAkauntan(DESIRE);dan

ii. Dialog Operasi.

Tindakan :LHDNM(U/Setia)

2.0 PENGESAHAN CATATAN MINIT MESYUARAT

MesyuaratmengesahkanMinitMesyuaratWorkingGroupLHDNMDengan Persatuan Akauntan (Desire) Bil3/2010 dengan pindaanseperti berikut:

2.1 Perkara3.3(iii)barispertamaperkataan‘menghantar’ditukarkepada‘menggalakkan’

3.0 PERBINCANGAN

3.1 Kertas Cadangan Mewujudkan Kelulusan Ejen CukaiBerperingkat Di Bawah Subseksyen 153(3) Akta CukaiPendapatan(ACP)1967.

a) Mesyuarat dimaklumkan bahawa CTIM, MICPA dan MAICSA telah mengemukakan memorandum bersama secara rasmi kepada LHDNM,manakalaMIAmengemukakannya secara berasingan;

Makluman.

b) Mesyuarat mengambil maklum pandangan dan cadangan persatuan berkaitan isu ways to improve the success rate of applicants in the tax agent licence application dan antara langkah-langkah secara umumnya yang boleh diambil bagi memperbaiki situasi tersebut adalah seperti cadangan berikut:

155


i. menyediakan silibus temu duga dan silibus e-Learning iaitu silibus temu duga akan diedarkan secara percuma kepada persatuan, manakala e-Learning akan dikenakan bayaran dan dikendalikanolehLHDNM;dan

ii. mempamerkanareaofcoverage/scopeoftopicsilibus temu duga ejen cukai dalam website LHDNM untuk rujukan calon permohonan baruejen cukai .

Tindakan :LHDNM(U/Setia)/JTM

c) Mesyuarat dimaklumkan bahawa pengendalian temu duga permohonanbaruyanglayakolehLHDNMadalahketetapanoleh Kementerian Kewangan dalam prosedur permohonan baru ejen cukai. Oleh itu, cadangan memorandum supaya wakil persatuan dilantik menganggotai panel temu duga adalah merupakan keputusan dasar.

Mesyuarat mengambil maklum cadangan oleh persatuan supayaLHDNMmengadakanbengkelatautaklimatcara-caramenghadapi temu duga.

Tindakan:LHDNM(JOC)

d) Mesyuarat memaklumkan bahawa pada 29 April 2011,temuduga bagi 6 calon ejen cukai yang mengemukakan rayuan akan diadakan di Kementerian Kewangan dan 2 orang pegawai atasanLHDNMdilantiksebagaipenemuduga.

Makluman.

e) Mesyuarat juga dimaklumkan bahawa terdapat satu kes permohonan pembaharuan ejen cukai tidak diperakukan oleh Jawatankuasa Ejen Cukai LHDNM kerana pemohontidak mematuhi etika dan gagal bertindak sebagaimana sepatutnya dan tindakan ini dipersetujui oleh persatuan selari dengan usaha untuk menentukan kualiti ejen cukai. Mesyuarat menyarankan supaya persatuan melaporkan kepada pengurusan LHDNM sekiranya terdapat pelakuanpegawai audit yang melanggar tatasusila dan tidak berintegriti.

Tindakan :Persatuan

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f) Mesyuarat memutuskan untuk put aside (discontinue) kertas cadangan dan ejen cukai akan dinilai dari segi kemahiran, etika dan kualiti kerja serta tahap pematuhan dan salah laku tatakelakuan ejen cukai akan dilaporkan kepada persatuan.

Makluman.

g) Mesyuarat menetapkan masa dua (2) tahun kepada persatuan untuk memastikan semua ejen cukai dan pekerja atau pekongsi syarikat ejen cukai yang diluluskan oleh menteri menurut peruntukan seksyen 153(3) ACP 1967 sahaja dibenarkanberurusan dengan LHDNM. Syarat yang ketat ini adalahuntuk menjaga kepentingan pembayar cukai yang sepatutnya diwakili oleh pihak yang layak di sisi undang-undang.

Tindakan :Persatuan

h) Bagi maksud di atas, garis panduan ejen cukai akan disediakan dan draf akan dikemukakan kepada persatuan untuk maklum balas sebelum diumumkan kepada awam.

Tindakan :LHDNM(JOC)

3.2 ISU YANG DIBANGKITKAN OLEH CTIM

GENERAL FILLING ISSUES

3.2.1 Availability of Income Tax Return Forms for Prior Years

The Inland Revenue Board (IRB) does not provide printedcopiesofFormsC&R forprior years to taxagents/companies.Formse-Cande-RforprioryearshavebeenremovedfromtheTAeFsystem.Membershave enquired how tax agents should submit theirbacklog tax returns.

Paragraph4(iii)ofthe2011FilingProgrammeindicatesfilingby taxagentusingPDF formsprior to theyearofassessment2009 (forFormsC,R,C1,TAandTC)and2008(forFormsB,BE,M,E,P,TP,TJandTF)areallowed. The Institutes would like to confirm that tax agents can download the PDF forms themselves forthe purpose of backlog filing.

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LHDNM

Bagi tahun-tahun taksiran sebelum yang mana penggunaan kemudahan e-Filing untuk memfailkan Borang Nyata Cukai Pendapatan (BNCP) tidak dibenarkan lagi, pembayar cukai dinasihatkan supaya mengemukakan borang nyata kertas.

(a) Untuk tujuan pengemukaan BNCP, hanya borang PDF berikut boleh dimuat turun dari laman web LHDNM oleh ejen cukai:-

(i) Borang C, R, C1, TA dan TC sebelum tahun taksiran 2009;

(ii) Borang TR untuk semua tahun taksiran; serta

(iii) Borang E, BE, B, M, P, TP, TJ dan TF sebelum tahun taksiran 2008.

(b) Pembayar cukai dibenarkan memuat turun borang PDF berikut dari laman web LHDNM untuk tujuan pengemukaan BNCP:-

(i) Borang C, R, C1, TA dan TC sebelum tahun taksiran 2010;

(ii) Borang TR untuk semua tahun taksiran; serta

(iii) Borang E, BE, B, M, P, TP, TJ dan TF sebelum tahun taksiran 2010

(c) Bagi tahun taksiran yang mana borang PDF tidak boleh dimuat turun untuk tujuan pengemukaan BNCP, ejen cukai / pembayar cukai boleh memohon kepada cawangan LHDNM untuk mendapatkan borang PDF cetakan cawangan. Ejen Cukai yang memohon dikehendaki mengemukakan senarai nama dan nombor cukai pendapatan pelanggan mereka yang berkenaan kepada cawangan semasa membuat permohonan.

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Pengerusi memberi kebenaran kepada Persatuan untuk membuat cetakan BNCP tahun kebelakangan dalam format PDF dan meminta JPH /JTM /JOC review balik kes tahun kebelakangan.

Tindakan: LHDNM (JPH/JTM/JOC)

3.2.2. Filing of e-CP204A

Currently, an estimate of tax payable may be submitted by e-Filing using Form e-CP204. Members haveenquiredonthedatewhenthefilingofrevisionoftaxpayableviaForme-CP204Awillbeavailable.

LHDNM

e-Form e-Latihan/SPTA Production

CP204A 15thApril2011 3rdMay2011

Makluman

3.2.3 Submission of Amended Return Form C – Section 77B

BasedontheguidelinesonamendmentReturnFormC provided, an amended return form under Section 77B which has been completed, affirmed and dulysigned must be sent to the Assessment Branch which handles the tax file of the relevant company. However, some members were informed recentlythat the duly completed, affirmed and duly signed amended Return Form C should be sent to JabatanPemprosesan Maklumat instead of the respective Assessment Branches.

The Institutes would like to seek clarification whether the amended Return Form C should be sent tothe respective Assessment Branches or Jabatan Pemprosesan Maklumat.

LHDNM

Borang Nyata Terpinda yang telah dilengkapkan dan ditandatangani hendaklah dikemukakan ke cawangan LHDNM yang mengendalikan fail cukai pendapatan pembayar cukai berkenaan.

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[Perkara 2.2 dalam Garis Panduan Operasi yang bertajuk ‘Prosedur Pengemukaan Borang Nyata Terpinda’ (GPHDN 1/2010) di laman web LHDNM adalah dirujuk]

Pihak persatuan / ejen cukai diminta memaklumkan kepada Pengarah Jabatan Operasi Cukai sekiranya terdapat cawangan LHDNM yang mengarahkan supaya Borang Nyata Terpinda berkenaan dihantar ke Pusat Pemprosesan.

Tindakan:Persatuan

YA 2010 Filing Issues

3.2.4 New Business Codes

(i) The IRB has announced that the new business codesaretobeusedwitheffectfrom15February2011. However, on 16 February 2011 and 17February2011,e-Filingwithnewbusinesscodeswere still unavailable. Taxpayers then used the old business codes and e-filed successfully.

(ii) The Institutes would like to enquire about thecases which were filed to the IRB before 15February,2011ore-filedfrom15February2011usingoldbusinesscodes. For thesecases,willthe filing be accepted by the IRB and no action willbetakenonthetaxpayers?

(iii) There is confusion over the selection of the new codes. The IRB Call Centre has advised that property developers should use either code 681010 (Buying, selling, renting and operating ofself-ownedor leasedrealestate–residentialbuildings) or code 68102 (Buying, selling, renting and operating of self-owned or leased real estate – non-residential buildings). But the nature ofbusiness of a housing developer is different from those of renting property. Similarly, construction of buildings is divided into construction of residential buildings (code 41001) andconstruction of non-residential buildings (code 41002). But generally a construction companybuilds all kinds of buildings. In some cases, where condominium is built on top of a commercial

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centre.Whichcodeshouldthenbeused?Sucha confusion should have been resolved before its implementation.

Is there any implication to the tax agent /taxpayer if the business code selected by him / her is regarded by the IRB as not being theappropriatecode?

(iv) The Institutes would like to share with the IRB the following feedback received from members on the introduction of the new business code.

The implementation of the new business code in an e-filing environment is not just typing in the new code. The old codes have to be deleted and the new codes inserted (not to mention the changes made to "existing" codes on the reference/descriptionofbusinessactivities).

Further, most systems have a "system profile"which lists out the valid values for the business codes (and this concept applies to any other listings such as country codes, deduction codes etc). Alternatively, there is a "validation rule" built into the system to check whether the code keyed in by the user is a valid one.

Hence, without updating the tax software withthe new set of business codes, the users will not be able to select the correct code and thus cannot submit it via integration software to the IRB's e-filing system. Updating the softwaresystem takes time.

Fortaxagentsusingthee-filing,theirsubmissionwill be delayed until the tax system they are using is updated. This disrupts the filing schedule of tax agents (and therefore their clients’).

The concern is that the IRB did not give advance notice with sufficient lead time to cater for this implementationofnewbusinesscodes.Eveninthe production environment, the system is only updatedafter17February2011.

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LHDNM

Tindakan tidak akan diambil terhadap pembayar cukai yang menggunakan kod perniagaan lama (kerana ketiadaan kod perniagaan baru pada masa itu) atau kod perniagaan baru yang tidak betul / tepat dalam BNCP yang telah dikemukakan. Walau bagaimanapun, pembayar cukai adalahdigalakkan mengguna kod perniagaan baru yang sesuai supaya selaras dengan kod penjenisan perniagaan baru (MSIC 2008) yang disediakan oleh Jabatan Perangkaan Malaysia.

Di mana sesuatu perniagaan melibatkan pelbagai aktiviti dan ini menyukarkan pemilihan kod perniagaan baru yang sesuai, maka pembayar cukai dinasihatkan mengguna kod perniagaan baru yang umum (jika ada) dan dapat merangkumi kebanyakan aktiviti berkenaan atau berdasarkan aktiviti utama perniagaan / aktiviti perniagaan utama. Bagi contoh yang dinyatakan iaitu pemaju perumahan, mungkin kod 41009 * boleh digunakan.

* Kod 41009 - Pembinaan bangunan t.t.t.l. (termasuk pembinaan keseluruhan bangunan tempat kediaman dan bukan tempat kediaman, di atas akaun sendiri untuk jualan atau berasaskan bayaran atau secara kontrak. Subkontrak sebahagian atau keseluruhan proses pembinaan boleh berlaku. Termasuk memulihara tapak dan bangunan bersejarah – cabutan dari buku Piawaian Klasifikasi Industri Malaysia 2008 ver. 1.0 keluaran Jabatan Perangkaan Malaysia).

Pengerusi memaklumkan perubahan kod perniagaan adalah selaras dengan kehendak Suruhanjaya Syarikat Malaysia (SSM) MyCoID dan kod yang digunakan oleh jabatan kerajaan lain. LHDNM tidak akan mengenakan penalti kepada pembayar cukai kerana kesilapan memilih kod. Walau bagaimanapun kesalahan memilih kodakan memberi kesan kepada kerajaan untuk membuat keputusan perancangan ekonomi negara.

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Pengerusi juga mengingatkan bagi kes-kes yang telah diaudit, oleh LHDNM persatuan diminta supaya menggunakan kod perniagaan yang telah dibetulkan oleh pasukan audit LHDNM.

Tindakan : Persatuan

3.2.5. Availability of Income Tax Return Forms (ITRF)

In the IRB Press Statement dated 11 January 2011, it wasindicatedthatthe“LHDNMonlyacceptsoriginalITRF 2010 or PDF forms obtained from LHDNMbranches.”However,membershaveinformedthattheIRBbrancheshadindicatedthattheIRBHeadquartershad not supplied them with the printed ITRFs fordistribution. Tax agents are told to use e-filing.

It must be noted that a tax agent can only advise and encourage his/her clients to use e-filing. Theycannotforcethetaxpayerstoe-filetheirITRFs.Manytaxpayers are not prepared to e-file their ITRFs. Ittakes time to convince taxpayers to accept e-filing.

LHDNM

Untuk makluman, BNCP kosong tidak lagi dicetak dan dibekalkan kepada cawangan LHDNM. Walaubagaimanapun bagi kes-kes tertentu, cawangan dibenarkan mencetak dan mengeluarkan borang PDF kepada pembayar cukai / ejen cukai yang memohon. Contoh kes yang dimaksudkan adalah di mana:-

(i) pekerja akan meninggalkan Malaysia;

(ii) sehingga 31 Mac, pembayar cukai masih tidak menerima BNCP;

(iii) penggunaan kemudahan e-Filing tidak dibenarkan lagi dan ejen cukai / pembayar cukai tidak dibenarkan memuat turun borang PDF bagi tahun taksiran yang berkenaan.

Ejen cukai yang memohon dikehendaki mengemukakan senarai nama dan nombor cukai pendapatan pelanggan mereka yang berkenaan kepada cawangan semasa membuat permohonan.

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Pengerusi memaklumkan bahawa memo telah dikeluarkan kepada cawangan berkaitan isu yang dibangkitkan.

Makluman

3.2.6 Client To Host Application (CTHA)

The Institutes would like to share with the IRB the following feedback received from members and software service providers on the invitation to participateinthepioneergroupusingCTHA.

As indicated in the DESIRE No.4-2009, the taxagents and software service providers had made a numberofsuggestionsandrequestedforinformation.Subsequently, the tax agents and software serviceproviders had submitted to the IRB (via the Institute’s email dated 24 June 2010) additional suggestions.However,withoutanydetaileddiscussioncarriedoutwith the tax agents and software service providers, the IRBhadthenannouncedthedeploymentofCTHAofFormsCandRintotheproductionon21September2010. Until 6 March 2011, not much informationwas shared with the software service providers. So, the tax agents and software service providers do not haveenoughinformationandunderstandingonCTHAto decide whether they are able to participate in the pioneergroupusingCTHA.

It was discovered in the meeting held on 7 March2011thattheCTHA,unliketheTAeF,cannotbeusedby the tax agents directly. Contrary to most of the tax agents’perceptions,theuseofCTHArequiresafullITsupport team to design a connecting programme and to maintain its operations. Most of the tax agents are not sizeable enough to maintain an IT team to support the use of CTHA. This means that theyhave to depend on the software programme which is supported by the service provider. It is therefore clear that software service providers are the facilitators and promotersofe-filing,beitCTHAorTAeF.

With the first discussion session being held on 7March 2011, the timing of promoting CTHA seemsinappropriate. At the moment, the filing period has already begun. As the tax profession suffers from

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shortage of experienced staff, most tax firms are shorthanded and will not be able to spare a few persons to write out the programme and to test the programme. Similarly, software service providers are also tied up with servicing the tax agents on e-Filingissuesthatarise.Thebesttimetointroduceis actually after August 2011 where the bulk of tax filingshavebeenmade.Hence,theperiodofAugustto December will be the more suitable timing for the tax agents and software service providers to work together with the IRB in exploring the CTHA and todevelop the necessary tax agent application to link to the IRB’sCTHA. Changesmayalsobenecessaryto bemade in the IRB’sCTHA in order tomeet therequirementsfromthetaxagentsingeneral.

LHDNM

e-Form Production

e-B 20th Sept 2011

e-C & e-R 21st Okt 2010

e-P 1 Mac 2011

Pengerusi meminta supaya Jabatan Teknologi Maklumat mengadakan perbincangan dengan Software Provider Tax Agent (SPTA) bagi menyelesaikan masalah berbangkit.

Tindakan : LHDNM (JTM & Persatuan)

Other Filing Issues

3.2.7 Availability of Form LHDN/BT/RA/2007 for Reinvestment Allowance (RA) Application

There is no such form available on the website of the IRB.TheformavailableisformLHDN/BT/RA/2005.WewouldliketoenquirewhentheaboveFormLHDN/BT/RA/2007willbemadeavailabletothepublic.

Currently,ataxpayerwhoisclaimingRAusestheFormLHDN/BT/RA/2005.However,itisstatedinParagraph12.1 of the Public Ruling No.2/2008 - ReinvestmentAllowance that a claim for RA is to be made by

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completing two copies of the claim form LHDN/BT/RA/2007.Therefore,thosewhoclaimedRAusingtheFormLHDN/BT/RA/2005wouldnothavecompliedwiththe Public Ruling.

LHDNM

Jawapan akan dimaklumkan oleh Jabatan Dasar Percukaian (JDP) melalui Dialog Teknikal bersama Persatuan Akauntan.

Pengerusi menyarankan pada masa hadapan Dialog Operasi dan Dialog Teknikal dapat digabungkan supaya pelaksanaan operasi percukaian dan teknikal dapat dibincangkan dalam satu mesyuarat.

Tindakan : LHDNM (JOC& JDP)

Operation Issues

3.2.8 Real Property Gains Tax (RPGT)

A standard Sale and Purchase Agreement (SPA) generally providesthat10%of thepurchaseconsiderationwillbe paid by the purchaser to the seller as deposit upon signing of SPA and the balance will be settled within astipulatedperiod,generally4months. In thecasethat a party rescinds the SPA before the completion date,hewouldberequiredtorefundtheotherpartyforthedepositpaid.Witheffectfrom1January2010,thepurchaser is requiredto remit thewholeamountofthemoneyreceivedor2%ofthetotalvalueoftheconsideration, whichever is lesser, to the IRB within 60 days from the date of the SPA.

Where the SPA is rescinded by the seller, the selleris required to refund the deposit to the purchaser.However, the money withheld by the purchaser hasbeen paid and credited to the seller’s account with the IRB and this tax paid will be refunded to the seller which in fact should belong to the purchaser. The purchaser will be at the losing end if there is a dispute between them and the seller may be reluctant to apply forarefundoftheRPGTandreturnittothepurchaser.

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For practical reasons, the Institutes propose that,as a concession, the IRB allows the due date for the withholdingof theRPGTandpayingover to the IRBbe deferred to 30 days after the completion of theSPA or 6 months from the date of the SPA, whichever is the later. This is because the IRB can still recover the RPGT from the purchaserwho is duty bound towithhold the payment and pay to the IRB.

LHDNM

Bayaran balik boleh dibayar kepada pemeroleh jika perjanjian jualbeli dibatalkan dan dokumen dikemukakan kepada LHDNM bagi menyokong bayaran balik tersebut. Pelupus perlu memberi persetujuan kepada pemeroleh berhubung dengan bayaran balik tersebut.

Makluman

3.2.9 Mismatch of Government grants received

A company has been granted a 50% research anddevelopment (R&D) matching grant amounting to RM3 million from SMIDEC for a period of 3 years.The reimbursement of the expenditure is subject to MIDA's approval upon submission of the relevantdocumentation. Thecompany'sfinancialyear-endis31December.

In the year ended 31 December 2009 [year ofassessment (YA) 2009], the company incurred R&Dexpenditure amounting to RM900,000 and hassubmitted a claim for reimbursement of 50% of theamount expended which is RM450,000. However,the grant has not been received when the income tax return YA 2009 was filed. Since the reimbursementis subject toMIDA's approval, i.e.,MIDAmay rejector reduce the amount claimed, the company has claimedthewholeamountofRM900,000inYA2009tax computation.

The grant of RM400,000 (as opposed toRM450,000claimed)wasapprovedandreceivedinYA2010.ThecompanyhastoreviseitsYA2009taxreturntobringto tax the grant of RM400,000 received in YA 2010.

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This is impractical and any amendment to the prior years’ tax returns will attract penalties.

In view of the above, the Institutes propose that grants be taxed in the basis period for a year of assessment in which they are received. This will alleviate the administrative burden to both the IRB and taxpayers.

LHDNM

Jawapan akan dimaklumkan oleh Jabatan Dasar Percukaian (JDP) melalui Dialog Teknikal bersama Persatuan Akauntan.

3.3.0 Letter on outstanding tax liability for YA 2009 (Form CP227 X and CP547X)

Members informed that they have received the above letters in batches indicating the outstanding tax liability of companies /individuals and threateninglegal action to recover the tax from the directors of thesecompanies/individuals.AcheckwiththeIRBonthe taxpayers’ records indicates that the amount of tax liabilities outstanding as indicated in the letters is incorrect or there is no outstanding tax liability. Such errors have created unnecessary burdens and pressure on the part of tax agents as they have to take time to verify, liaise with the IRB to confirm the actual situation andconvincetheclients.However,theIRBrefusedtoissue a letter to rectify the errors.

Tax agents have a difficult task of convincing their clients that the amount of tax liabilities outstanding as indicated in the letters is incorrect or there is no outstanding tax liability. The Institutes would suggest that the IRB exercises due care when issuing such letters in bulk to ensure that the facts are correct and in cases where there are errors, a letter should be issued to rectify them.

LHDNM

Didapati bayaran telah dibuat tetapi dibukukan ke dalam tahun taksiran 2010 bukannya tahun taksiran 2009. Kebanyakan bayaran dibuat di bank CIMB. Semakan akan dibuat dengan pihak bank.

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Kriteria pengeluaran surat seperti berikut :

a) Amaun minimum tunggakan:

(i) RM1000.Untukkes syarikat, koperasidanbadan amanah; dan

(ii) RM500.00 untuk kes selain syarikat,koperasi dan badan amanah.

b) Kategori surat:-

(i) Pembayar cukai selain syarikatSG,OG,TP,F,J-(CP547X);dan

(ii) Pembayar cukai syarikat C,CS,TA,TC-(CP227X).

c) Surat tidak dikeluarkan bagi kes:-

(i) VIPdanstaf;

(ii) ansuran audit, ansuran penyiasatan, ansuran pungutan iaitu ansuran sendiridancp38danansuranguamansivilyang masih berkuatkuasa dalam tahun 2011; dan

(iii) telah diambil tindakan dalam tahun 2011.

Cawangan telah dimaklumkan melalui emel pada 23 Mac 2011 mengarahkan supaya surat makluman baru dengan kedudukan cukai terkini dikeluarkan semula apabila terdapat perbezaan amaun berbanding surat LHDNM sekiranya terdapat permohonan diterima di cawangan.

Tindakan: LHDNM(JPH)

4.0 HAL-HAL LAIN

4.1 Prosedur Penerimaan Dan Pemprosesan BNCP.

Mesyuarat dimaklumkan bahawa Jabatan Pemprosesan Maklumat (JPPM) mengalami masalah untuk memproses BNCP yang diterima daripada EC / pembayar cukai. Antaramasalah yang dikenal pasti ialah :

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4.1.1 Proses penerimaan BNCP di Kaunter Serahan semasa Bulan Perkhidmatan Pembayar Cukai (BPPC) dan cop pengesahan penerimaan pada salinan pendua BNCP.

CoppengesahankeatassalinanpenduaBNCPhanyaakan dilakukan di kaunter bagi jumlah pengemukaan kurang daripada 10 borang. Jika melebihi daripada 10 borang, cop pengesahan akan dilakukan kemudian. Wakil cukai akan dimaklumkan apabila pengesahanselesai dilakukan.

Makluman

4.1.2 BNCP dianggap tidak lengkap

a) Mesyuarat dimaklumkan bagi BNCP yang tidaklengkap , JPPM telah mengambil keputusan untuk mengembalikan semula kepada EC / pembayarcukai. Tarikh penerimaan semula oleh JPPM akan diambilkira sebagai tarikh rasmi penerimaan BNCP. PenaltidibawahSeksyen112ACP1967akan dikenakan, jika berkenaan.

Makluman

b) Ciri-ciri BNCP dianggap tidak lengkap dikenalpasti seperti berikut:

(i) Tidak ditandatangan.

• Tiada tandatangan pada ruanganakuan;

• Pembayar cukai tandatangan diruangan ejen cukai; dan

• Pembayar cukai menggunakan coptandatangan.

(ii) Tidak mengisi dengan lengkap di ruangan akuan iaitunama,nokadpengenalan/nopolis/tentera/passportdanjawatan.

(iii) Pembayar cukai tidak menggunakan borang yang ditetapkan mengikut sek.152ACP1967.

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• Borangfotostat;

• Borang Format PDF cetakanpembayar cukai yg tidak menepati spesifikasi cetakan; dan

• BorangformatPDFcetakancawangan(BNCC) tetapi tiada cop cawanganyang berkenaan.

(iv) Pembayar cukai tidak menggunakan borang yang telah ditetapkan untuk tahun taksiran berkaitan. Oleh itu borang tidak dapat diimbas kerana “field” borang tidak sama dengan tahun taksiran berkenaan.

(v) Salah pengisian data borang.

• Salah pengiraan pada ruanganJumlah Cukai Pendapatan Dikenakan sehingga Cukai Kena Dibayar/CukaiKena Dibayar Balik;

• Salahpecahanpendapatanbercukaipadakadar20%;dan

• Bahagian pendapatan bercukai diisitetapi tiada pengiraan dibuat.

(vi) Tempoh akaun (Tarikh mula dan tarikh tutup akaun).

• Tidaklengkap(salahsatutidakdiisi);

• Tidakdiisi(kedua-duatidakdiisi);

• Salahdiisi(tempohperakaunantiadakaitan dengan TT);

• Tidakikutlogiktempohakaun;dan

• Borang dihantar sebelum tempohakaun ditutup.

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(vii) Perbezaan yang ketara pada maklumat asas dalam borang dengan maklumat dalam sistem.

• Perbezaan nama adalah ketaradan tiada Borang 13 / Salinan KadPengenalan disertakan;

• PerbezaanNoRujukan(nopendaftaransyarikat) adalahketaradanBorang9tidak disertakan; dan

• NoKadPengenalanberbeza.

(viii) Maklumat Kewangan tidak diisi bagi borang-borang yang berkaitan iaitu:

• Jualan/Perolehan;

• Untung/RugiBersih;dan

• KodPerniagaan.

Makluman

4.1.3 Lampiran CP8D (Borang E – Majikan)

Banyak majikan yang mengemukakan senarai penuh pekerja masing-masing tanpa mengambilkira syarat-syarat pengisian lampiran tersebut.

Majikan perlu memastikan bahawa pengemukaan CP8D hanya untuk menyenaraikan pekerja yang bergaji melebihiRM2500sebulan sahaja.Bagimajikanyangmempunyai lebih daripada 20 pekerja yang gajinya melebihiRM2500,dimintauntukmengemukakanCP8Ddalambentuksoftcopy(CD/disket)

Tindakan :Persatuan

4.2 Maklumbalas Dari Persatuan

4.2.1 Integriti Ejen Cukai

Wakil persatuan menyarankan tindakan kepada ejencukaidiambilsekiranyabilanganBNCPyangdihantartidakmencukupi/tidaksamabilanganyasebagaimanayang disenaraikan dalam covering letter.

Tindakan : LHDNM (JPPM)

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4.2.2 BNCP tidak lengkap

Wakil persatuan menyarankan supaya LHDNMmemberi peringatan dari semasa ke semasa kepada ejencukai/pembayarcukaisupayamemastikanBNCPdiisi dengan lengkap sebelum dikemukakan kepada LHDNM.

Tindakan : LHDNM (JPPM)

4.2.3 WakilpersatuanmemintasupayaProsedurPenerimaanDan Pemprosesan BNCP dipanjangkan kepadapersatuan.

Tindakan : LHDNM (U/setia)

4.3 Pemindahan Kaunter Setem Pejabat Daerah Petaling

Mesyuarat dimaklumkan bahawa Kaunter Setem Pejabat Daerah Petaling Jaya telahberpindahpada 25Mac 2011dialamat seperti berikut:

Kaunter Setem Pejabat Daerah Petaling Jaya Komplek Pejabat Kerajaan Daerah Petaling No1PersiaranAtmosphera SeksyenU5,ShahAlam,SelangorD/Ehsan.

Makluman

4.4 Kaunter e-Filing di Cawangan LHDNM

Pengerusi memaklumkan bahawa LHDNM bercadangmewujudkan kaunter e-Filing di cawangan LHDNMsebagiamana praktik di negara Jepun dan Singapura bertujuan memudahkanejencukai/pembayarcukaimenghantarBNCPsemasa BPPC.

Makluman

4.5 Penghantaran BNCP Melalui e-Filing.

LHDNMberharapejencukaisentiasamenggalakkanpelanggansupayamenggunakane-Filingdanjugamemastikanpelangganmenggunakanperkhidmatane-Filingsecaraberterusan.

Mesyuaratdimaklumkanbahawaprestasie-Filingmenunjukkanpeningkatansebanyak36%berbandingtempohyangsamapada tahun lepas.

Makluman

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5. PENUTUP

Pengerusi mengucapkan ribuan terima kasih kepada semua yang hadir kerana mengaktifkan perbincangan. Mesyuarat ditamatkan pada jam 12.00 tengah hari.

MICPACircularNo.:TEC/031/06/2011/WIssue date : June 16, 2011

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1.0 PENDAHULUAN

1.1 Pengerusi memulakan mesyuarat dengan mengucapkan salam sejahtera dan salam 1Malaysia serta mengalu-alukan kehadiran semua ahli mesyuarat.

1.2 Pengerusi memberi penghargaan dan terima kasih kepada YBhg.Dato'DrMohdShukorBinHjMahfar,mantanTimbalanKetua Pengarah (Operasi Percukaian) yang juga mantan PengerusiMesyuaratDESIREdiatassumbanganYBhgDato'kepada mesyuarat DESIRE serta kepimpinan beliau dalammenerajui Dialog Operasi yang telah mencetuskan kewujudan workinggroup(DESIRE).

1.3 Pengerusi berpendapat mesyuarat harus berpatah balikkepadatujuanasalpewujudanDESIREiaitumembincangkanpembaharuan dan penambahbaikan operasi percukaian dan dengan itu, mengekalkan perkara berkaitan perlaksanaan dalam Dialog Operasi supayamesyuarat lebih fokus. Walaubagaimanapun, bagi mesyuarat kali ini, semua isu yang telah diketengahkan akan dibincang dan diselesaikan juga.

1.4 Pengerusiturutmenjelaskanbahawabeliauakanmelaksanakantugas operasi sehingga arahan baru dikeluarkan walaupun jawatan beliau sekarang adalah Timbalan Ketua Pengarah (Dasar).

2.0 PENGESAHAN CATATAN MINIT MESYUARAT

MinitmesyuaratDESIREBil2/2010disahkandenganmaklumandantindakan seperti berikut:

2.1 Perkara 2.3 - Status of Client to Host Application.

Mesyuarat dimaklumkan bahawa Fasa 1 dan Fasa 2 telahdilancarkansepertitarikhdibawahdanFasa3akandilancarkanpada12Februari2011sebagaimanayangditetapkandalamTimeline pembangunan.

Fasa1:e-B 20 September 2010

Fasa2:e-C&e-R 21 Oktober 2010

Selain daripada itu, mesyuarat turut dimaklumkan bahawa belum ada pengguna bagi modul e-C & e-R. Oleh yang

II DESIRE BIL.3/2010 [MEETING DATE: DECEMBER 10, 2010]

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demikian, LHDNM tidak dapat menguji kebolehan sebenarsistem berdasarkan actual life data.

Para wakil persatuan diminta untuk menggunakan aplikasi ini serta mengemukakan maklum balas.

Tindakan: Persatuan Akauntan

2.2 Perkara 2.4 - PCB audit on partership

Mesyuarat dimaklumkan bahawa cawangan telah mengambil maklum bahawa gaji yang diterima oleh ahli kongsi (partnership) tidak tertakluk kepada PCB kerana ia merupakan pendapatan daripada perniagaan.

LHDNM diminta untuk memaklumkan cawangan sebarangkeputusan yang telah dicapai di peringkat ibu Pejabat untuk tujuan keseragaman.

Urusetia diminta untuk memaklumkan kepada wakil persatuan apabila LHDNM mengeluarkan arahan dalaman berkenaan tindakan dan keputusan yang telah diambil. Memo atau arahan berkaitan tidak perlu disertakan sekali.

Tindakan: LHDNM (JPC)

2.3 Perkara 2.5 - SME - Exemption from furnishing estimate of tax payable

Mesyuarat dimaklumkan bahawa CP204 dan Borang NyataCukai Pendapatan (BNCP) telah dipinda. Bagaimanapun,penggunaan borang ditangguh sehingga sistem komputer sudah dipinda.

Mesyuarat turut dimaklumkan bahawa:

(i) Sekiranyapembayar cukai tidakmengemukakanCP204,masalah akan timbul apabila penalti di bawah Seksyen 107C(10)ACP1967hendakdikenakan;

(ii) Pindaan ke atas BNCP (Borang C) adalah untukmengenalpasti bahawa pembayar cukai adalah pemilik SME atau sebaliknya. Penalti tidak akan dikenakan jikaberkaitan;

(iii) DefinasiSMEadalahsebagaimana terdapatdalamAktaCukaiPendapatan1967;dan

(iv) PindaanBNCP(BorangC)dijangkasiappadaApril2011dan akan dikeluarkan untuk Tahun Taksiran 2011.

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Pengerusi mengarahkan supaya:

(i) Definasi SME dimasukkan dalam Borang C supaya pembayar cukai boleh mengenalpasti sama ada mereka SME atau di sebaliknya;

(ii) LHDNM diminta memaklumkan kepada Persatuan apabila pindaan di atas Borang C sudah dibuat.

Tindakan: LHDNM (JPH)

2.4 Perkara 2.6 - Tax treatment for Director's Fee & Bonus Accrued

Mesyuarat dimaklumkan, bagi kes individu, pengenaan cukai ke atas AccruedDirector Fees & Bonus adalah berdasarkanreceipt basis. Disebaliknya, bagi syarikat, pengenaan cukai adalah berdasarkan accured basis. Layanan yang sama juga diberi kepada perbelanjaan faedah, iaitu berdasarkan accrued basis.SebaliknyajikafaedahdilaporkandibawahSeksyen4(c)ACP1967,pengenaancukaiadalahberdasarkanreceiptbasis.

Tindakan: Makluman

2.5 Perkara 2.7 - Loans to Director

Mesyuarat dimaklumkan bahawa andaian seperti berikut dikenalpasti:

(i) Pinjaman kepada pengarah bukan merupakan BIk. DefinasiBIKtelahdinyatakandalamketetapanUmumBil2/2004bertarikh8November2004.

(ii) Layanan cukai ke atas pinjaman pengarah berdasarkan audit findings adalah bergantung kepada fakta kes iaitu:

a) pinjaman pengarah yang gagal dijelaskan dalam

jangka masa yang lama akan dianggap sebagai "dividen' dan akan dikenankan cukai ke ataspengarah;

b) pinjaman tanpa faedah yang diberi kepada pengarah akan dikenakan faedah pada kadar sepatutnya (mengikut transaksi selengan) dan faedah tersebut dikenakan cukai ke atas syarikat.

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Mesyuarat memutuskan supaya Persatuan merujuk terus kepada Jabatan Dasar Percukaian bagi hal-hal yang melibatkan isu teknikal.

Tindakan: Persatuan

2.6 Perkara 3 - HAL-HAL LAIN

2.6.1 Perkara 3.1.1

Mesyuarat dimaklumkan bahawa cawangan telah diarahkan untuk mengambil tindakan sewajarnya.

Persatuan mengambil maklum bahawa isu yang dibangkitkan adalah berkaitan dengan expatriate yang telah menamatkan perkhidmatannya di Malaysia. Sebelum meninggalkan Malaysia, expatriate telah memfailkan BNCP dan Sijil Penyelesaian Cukai (SPC)telah dikeluarkan.

LDHNM diminta memberi pengesahan bahawaBorang J dan SPC dikeluarkan serentak kepada expatriate.

Pengerusi memaklumkan bahawa perbincangan dalaman telah pun dibuat berkaitan hal ini. Masalah tidak hanya berbangkit di peringkat pungutan tetapi juga kepada majikan untuk mengesan pekerja berkaitan. Adalah sukar untuk mengambil tindakan ke atas expatriate kerana mestiberurusanmelaluiWismaPutra.

Kegagalan cawangan untuk mematikan fail juga menjadi punca kepada masalah ini. Ini kemungkinan berlaku kerana bayaran masih belum diterima dan tiada tindakan susulan diambil bagi kes berkenaan kerana menganggap deemed to be settled. Laporan Audit Negara menunjukkan ada kes di mana SPC telah dikeluarkan kepada expatriate tetapi bayaran masih belum diterima.

Selain itu, mesyuarat turut dimaklumkan bahawa Borang J tidak dikeluarkan semasa penyediaan SPC. Ini kerana, bagi kes tempatan, berkemungkinan pekerja yang bersara / berhenti kerja masih mempunyai pendapatan yang

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dikenakan cukai dan perlu mengisi BNCP untuk tahun berikutnya. SPC dikeluarkan bersama-sama dengan pengiraan cukai semasa.

Pengerusi mengingatkan supaya:

i. Cawangan memastikan potongan cukai sudah dibuat oleh majikan. Jika bayaran masih tidak diterima, tindakan ke atas majikan perlu diambil;

ii. Bagi pemberhentian luar negara taksiran pendahuluan dibangkitkan. SPC dikeluarkan bersama dengan Notis Taksiran Pendahuluan.

Tindakan: LHDNM (JOC)

2.6.2 Perkara 3.1.2

EjenCukaidimintauntukmemaklumLHDNMapabilaterdapat pertukaran alamat premis perniagaan.

Tindakan: Makluman

2.6.3 Perkara 3.4.1 - Kedudukan Cukai

Mesyuarat dimaklumkan bahawa pindaan ACP 1967telah dicadangkanbagi set-off kredit.Garis Panduanakan dikeluarkan tahun hadapan dan akan dipamerkan dalamWebHasilsebaiksajadiluluskan.

Selain daripada itu, mesyuarat turut dimaklumkan bahawa cawangan telah diarahkan supaya membuat input dalam sistem sebaik saja permohonan pembayar cukai untuk menggunakan kredit bagi anggaran cukai tahun semasa diluluskan. Ini bertujuan supaya sistem boleh mengenal pasti kedudukan akaun pembayar cukai apabila penalti secara automatik dikenakan.

Tindakan: Makluman

2.6.4 Perkara 3.5 - Audit Luar

Mesyuarat dimaklumkan bahawa pegawai dari Jabatan Pematuhan Cukai (JPC) telah menghubungi ejen cukai berkaitan untuk tujuan mendapat maklum balas kes berkenaan. Bagaimanapun, ejen cukai berkenaan

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enggan memberi fakta kes berkenaan.

Mesyuarat memutuskan kes ditutup memandangkan tiada kerjasama daripada ejen cukai berkenaan.

Pengerusi memaklumkan, dalam Majlis Menandatangani Ikrar Memerangi Rasuah antara kerajaan (SPRM) dan pihak swasta berkenaan integriti dan rasuah pada 9 Disember 2010, salah satu daripada isu yang dibangkitkan ialah masalah corrupt people sukar diselesaikan kerana tidak ada kerjasama daripada saksi selepas kes diketengahkan. Masalah yang sama berlaku dalam kes yang dimaklumkan oleh Pengarah JPC.

Pengerusi memberi jaminan organisasi akan bertindak sekiranya mendapat makluman daripada persatuan / orang awam dan berharap pihak terlibat lebih telus dan bersikap terbuka untuk kebaikan bersama.

Tindakan: Makluman

2.6.5 Perkara 3.6 - Masa untuk pengemukakan BNCP

i. Mesyuarat mengesahkan bahawa lanjutan masa 3hariadalahtertaklukkepadaInterpretationAct,iaitu3haribekerjakeranatakrifanharidibawahInterpretation Act adalah seperti berikut:

Kurangdaripada7hari Haribekerja

Lebihdaripada7hari Termasuk cuti umum dan cuti am

ii. DeadlineuntukmengemukaBNCPmelaluimediaelektronik(e-Filling)ialahpadapukul12.00tengahmalam hari terakhir.

Tindakan: Makluman

3.0 PERBINCANGAN

Pengerusi memaklumkan bahawa tujuan utama mesyuarat hari ini adalah untuk membincangkan isu berikut:

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i. Mewujudkan kelulusan ejen cukai berperingkat di bawah Subseksyen 153(3) ACP 1967 (ekstra Kertas Cadangan adadibekalkan);

ii. Takrifan ejen cukai di bawah Seksyen 153 ACP 1967 dankelayakan mewakili pembayar cukai.

3.1 Kertas cadangan mewujudkan kelulusan ejen cukai berperingkat di bawah Subseksyen 153(3) ACP 1967

i. Antara penyusunan semula yang dicadangkan ialah mewujudkan tiga peringkat kelulusan bagi ejen cukai di bawah subseksyen 153(3) ACP 1967 dan kelayakanmewakili pembayar cukai berdasarkan kategori pembayar cukai dan jenis kerja percukaian yang perlu dijalankan.

ii. Adalah dicadangkan kelulusan ejen cukai diberi mengikut peringkat seperti berikut:

a) Peringkat pertama

Mengendalikan kes selain syarikat dan kerja percukaian berdasarkan rekod perakaunan yang lebih mudah.

b) Peringkat kedua

Mengendali kes selain syarikat dan syarikat tetapi tidak termasuk kes pengangkutan udara, perkapalan, perbankan, Insuran, Pajakan dan petroleum.

c) Peringkat ketiga

Mewakili semua kategori di atas dan termasuk hal-hal percukaian yang lebih rumit seperti kes siasatan, galakan dan insentif cukai.

3.1.1 Asas pengemukaan cadangan oleh LDNM

i. Masalah ejen cukai yang berwibawa

LHDNM menghadapi masalah denganperkhidmatan yang diberi oleh ejen cukai terutama sekali dalam pengendalian kes audit. LHDNM mendapati ada ejen cukai yang tidakberpegetahuan dalam mengendalikan kes melebihi tahap pengetahuan yang mereka miliki terutama sekali dalam segi undang-undang perakaunan percukaian.

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Berlaku juga keadaan di mana integriti ejen cukai dipersoalkan kerana tidak menunaikan tanggungjawabnya berdasarkan etika kerja ejen cukai.

Mesyuarat juga dimaklumkan bahawa:

a) Masalah timbul apabila LHDNMmenjalankan temuduga di mana calon didapati gagal menjawab soalan berkaitan pengalaman seperti yang dilapor dalam borang permohonan ejen cukai. LHDNMmengendalikan temuduga adalah berdasarkan subjek tertentu dan pengalaman pemohon. Berdasarkan rekod, daripada 5 calon yang ditemuduga hanya seorangsahaja yang lulus.

b) Maklumbalas daripada penemuduga menunjukkan ada juga calon temuduga tidak mengetahui tanggungjawab sebagai ejen cukai, tidak memahami isu-isu teknikal yang mungkin dihadapi pembayar cukai, tidak memahami konsep Potongan Cukai Berjadual (PCB) dengan baik, malah juga tidak mengetahui tentang rangka kerja audit.

ii. Usahameningkatkan bilangan ejen cukai dalampasaran

LHDNM berpendapat bahawa bilangan ejencukai masih tidak mencukupi. Dengan adanya sistem kelulusan berperingkat, ejen cukai boleh memohon Seksyen 153 ACP 1967 mengikutpengetahuan dan kemahiran masin-masing. Pada masa yang sama, semasa temuduga calon akan hanya ditanya mengikut peringkat kelulusan yang dipohon.

Bukan semua pemohon / ejen cukai mahumengendalikan semua aspek percukaian.

3.1.2 Maklum balas dari persatuan akauntan

i. Mesyuarat dimaklumkan bahawa fokus perbincangan ialah:

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a) Kualiti dan kebolehan ejen cukai sedia ada dalam menterjemahkan tanggungjawab sebagai ejen cukai. Bagi mengatasi masalah ini, persatuan menyarankan LHDNM tidakmenyokong pembaharuan lesen ejen cukai individu berkenaan.

LHDNMakanmengambilperhatiansarananini.

b) Di mana calon gagal menjawab soalan yang ditanya walaupun soalan adalah berkaitan dengan pengalaman yang dilaporkan oleh pemohon dalam borang Permohonan Ejen Cukai, LHDNM diminta supaya tidakmeluluskan permohonan calon tersebut.

LHDNMakanmengambilperhatiansarananini.

Untuk tujuan rekod, persatuan memohonmaklumat berkaitan:

• Bilangan keseluruhan permohonan ejen cukai; dan

• Bilangan calon yang gagal dan sebab-sebab mereka gagal.


ii. Mesyuarat turut dimaklumkan berkaitan perkara berikut:

a) Garis Panduan permohonan Seksyen 153ACP 1967 sedia adamemenuhi tujuan dankehendak seksyen tersebut;

b) Mengikut peraturan sekarang, sebelum dilantik sebagai ejen cukai di bawah Seksyen 153ACP 1967, pemohonperlumempunyaiijazah perakaunan atau perniagaan dari universititempatan/luarnegara.Disampingitu, pemohon perlu mempunyai 5 tahunpengalaman dalam bidang percukaian;

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c) Dalam badan profesional seperti CTIM, MIAdanMICPA, ahli perlumelalui 3 tahunpengajian untuk mendapatkan professional qualificationdanperlumempunyai5 tahunpengalaman dalam bidang berkenaan untuk melayakkan mereka menghadiri temuduga;

d) Dalam pengendalian kes audit, sekiranya dapati perkhidmatan yang diberi oleh ejen cukai tidak mencapai tahap sebagaimana yang diperlukan dan ejen cukai tersebut adalah ahli kepada sesuatu badan profesional, LHDNM diminta untukmelaporkan kepada badan berkenaan supaya tindakan sewajarnya boleh diambil;

e) Isu tidak puas hati di antara ejen cukai dan pelanggan tidak harus timbul kerana di antara mereka telah ada perjanjian semasa perlantikan ejen cukai oleh pelanggan;

f) Institut mencadangkan supaya LHDNMdan badan profesional menetapkan satu prosedur supaya tindakan displin boleh diambil ke atas ejen cukai yang didapati mempunyai prestasi kurang baik dalam memberi perkhidmatan kepada pelanggan;

g) Persatuan akan memberi kerjasama sekiranya LHDNM mengambil tindakanuntuk memperketatkan lagi pemberian mata CPD kepada calon ejen cukai dan ejen cukai sedia ada; dan

h) Bagi maksud di atas badan profesional dimintabekerjasamadenganLHDNMsupayasebarang penambahbaikan perkhidmatan ejen cukai oleh LHDNM diambil maklumuntuk tujuan menambah kecekapan ejen cukai.

iii. Sebagai cadangan balas, LHDNMdisaran untukdua kategori kelulusan iaitu:

a) Kelulusan yang dihadkan mengikut kes;

b) Kelulusan tanpa had; dan

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c) Panel temuduga ejen cukai diwakili oleh badan profesional.

Wakil-wakildaripadaCTIM,MIAdanMICPA(badanprofesional) mencadangkan bahawa kelulusan ejen cukai pada masa kini terus dikekalkan dengan mengambil langkah-langkah yang bersesuaian untuk menambahbaik proses temuduga supaya bilangan dan kualiti ejen cukai dapat dinaikkan. Badan profesional juga mencadangkan supaya bantuan dari segi persediaan untuk temuduga dapat diberikan kepada calon-calon supaya peluang kelulusan mereka dalam temuduga dapat ditingkatkan.

Salah seorang wakil yang hadir telah mencadangkan supaya kelulusan ejen cukai dibahagi kepada dua kategori iaitu kelulusan yang dihadkan mengikut kes dan kelulusan tanpa had. Walaubagaimanapun, cadangan beliau tidak disokong oleh wakil-wakil daripada badan profesional.

Badan profesional berharap panel temuduga ejen cukai dapat diwakili oleh badan profesional.

iv. Bagi maksud menambah bilangan ejen cukai, persatuan memohon maklumat seperti berikut dariLHDNM:

•Bilanganfailsyarikat;

•Bilanganfailperniagaandanpenggajian;

•Jumlahpembayarcukaisecarakeseluruhan;

•Jumlah ejen cukai di bawah Seksyen 153ACP 1967 yang diluluskan oleh KementerianKewangan; dan

•Bilangankesyangdiambiltindakanolehwakilkepada ejen cukai berlesen.

Maklumat di atas diperlukan untuk tujuan memberi maklum balas kepada cadangan LHDNM.


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3.2 Takrifan ejen cukai di bawah Seksyen 153 ACP 1967

3.1.2 Menurutperuntukanseksyen153ACP,seseorangyangmewakili pembayar cukai bagi maksud ACP hendaklah seorang ejen cukai yang diluluskan oleh Menteri di bawahsubseksyen153(3)ACP.

Seseorang yang tidak memenuhi syarat di bawah seksyen153ACPadalahunauthorizedtaxagent.

3.2.2 LHDNMbercadanguntukmenguatkuasakankehendakseksyen 153 dengan sepenuhnya. Bagaimanapun,penguatkuasaanya akan dilaksanakan dalam tempoh 2 tahun dari sekarang kerana:

i. Industri perkhidmatan percukaian belum bersedia sepenuhnya; dan

ii. Bilangan ejen cukai juga masih belum mencukupi.

3.2.3 Dalamtempohpersediaanini,LHDNMjugabercadanguntuk mensyaratkan bahawa urusan seperti berikut mesti dilakukan oleh ejen cukai yang diluluskan sahaja:

i. Kes penyiasatan; dan

ii. Kes Rayuan dan Borang Q.

3.2.4 Terdapat kes dimana pembayar cukai diwakili olehpekerja ejen cukai.

Mesyuarat memutuskan, pekerja di syarikat ejen cukai tidak boleh dianggap secara automatik sebagai ejen cukai bagi maksud subseksyen 153(3) ACP. Hanya pekerja yang diluluskan oleh Menteri menurut peruntukan tersebut boleh dianggap sebagai ejen cukai dan dibenarkan berurusan sepertimana di subperenggan 3.2.2(i) dan (ii) dengan LHDNM.

3.3 HAL-HAL LAIN

Pengerusi memaklumkan:

i. Pemberian jam CPD perlu diselaraskan bagi memastikan kursus / seminar percukaian yang dianjur oleh badan-badan profesional memenuhi standard masa yang ditetapkan.

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MICPACircularNo.:TEC/018/03/2011/WIssue date: March 28, 2011

ii. LHDNM akan bercadang untuk menyediakan sistemmodule e-learning dan peraturan percukaian. Di samping itu,LHDNMjugabercadanguntukmenganjurkankursuspercukaian bagi orang awam / ejen cukai di AkademiPercukaian Malaysia.

iii. Badan-badan profesional diminta untuk menghantar lebih ramai calon untuk temuduga / mengalakkan ahlimemohon lesen ejen cukai pada masa hadapan agar semua individu yang mewakili pembayar cukai adalah ejen cukai yang diluluskan.

4.0 PENUTUPAN

Pengerusi mengucapkan terima kasih kepada semua yang hadir dan memaklumkan semua cadangan dan pandangan dari badan professional akan dikupas dan dipanjangkan kepada Bahagian Analisa Cukai (BAC) Kemeterian Kewangan.

Mesyuaratditangguhpadapukul12.30tengahari.

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1.0 PENDAHULUAN

1.1 YBhg Dato’ Pengerusi mengucapkan selamat sejahtera danmengalu-alukan kehadiran ahli mesyuarat dari wakil Persatuan Akauntan,BekasPegawaiLHDNMdanjugapegawaiLHDNMdari pelbagai Jabatan. Seterusnya ahli mesyuarat baru dijemput memperkenalkan diri masing-masing.

1.2 YBhg Dato’ Pengerusi mengumumkan bahawa sehingga 30Jun 2010, penerimaan e-filing adalah sebanyak 1.7 jutaberbanding 1.5 juta untuk tempoh yang sama pada tahun2009. Pengguna e-Filing adalah semakin meningkat setiaptahun.

1.3 YBhgDato’Pengerusimemaklumkanbahawaadalahmustahiluntukmenyediakansatusistemyang100%sempurnatetapiyang penting adalah sistem yang disediakan mestilah efektif.

1.4 Wakil persatuan juga bersetuju bahawa terdapat kemajuandalam sistem memandangkan isu yang timbul semakin berkurangan.

2.0 PERBINCANGAN

ISU YANG DIBANGKIT OLEH CTIM

General Filing Issues

2.1 Missing Forms.

Wewereinformedthatsometaxreturnformswent“missing”from the e-filing system but “reappeared” subsequently. Inthemostrecentcase,4-5filesthatmysteriouslywentmissingreappeared after the tax agent had contacted the IRB. The tax agent was told that there was some technical issue. This problem has persisted for some time.

LHDNM :

LHDNM memerlukan aduan yang lebih tepat/spesifik dari segi masa berlaku, jenis borang yang terlibat dan sama ada e-Filing individu atau TAeF. Sekiranya telah dimaklumkan kepada HelpIT e-Filing, sila rujuk aduan yang telah dibuat bagi membolehkan semakan kepada log error report .

III DESIRE BIL.2/2010 [MEETING DATE: JULY 20, 2010]

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Contoh kes: Borang e-C 2009 Tarikh dilaporkan : 18 Jun 2010 No. Cukai Pendapatan : C1075880408 Nama firma ejen cukai : Ernst & Young Tax Consultants Sdn Bhd

2.2 Unabletorequestforcertificateofacknowledgements

Wehavealsoreceivedreportsfrommembersthatsometimestheyareunabletorequestforacknowledgement.However,iftheywaitedforabout30minutesandthenrequesteditagain(or tried to retrieve it the following day), often they will be able to get the documents/ acknowledgement. Otherwise theyneed to contact the IRB to rectify the problem in order to get the documents. In all cases, the e-Borang was shown as having beenfiled,butwhentheuserrequeststheacknowledgement,theTAeFrespondswiththemessagethattheformdoesnotexist.Thisproblemhasbeeninexistenceforquitesometimeandthemostrecentonehappenedabout2-3weeksago.

LHDNM :

Perkara ini berlaku disebabkan masalah teknikal pada pangkalan data (database) e-Filing pada 29 Jun 2010 selama 2 minit dan semakan dibuat mendapati hanya 100 transaksi yang terlibat. Pembetulan pada pangkalan data perlu dibuat segera bagi mengelakkan gangguan yang lebih serius.

Masalah ini telah menyebabkan status borang telah diupdate sebagai “Telah Dihantar”. Apabila semakan dibuat pada semakan pengesahan, sistem memberikan mesej “Borang Belum Diterima”. Masalah tersebut diselesaikan dengan mengemas kini borang tersebut kepada status yang betul.

YBhg Dato’ Pengerusi menyarankan semasa penyenggaraan sistem e-Filing, mesej perlu dipaparkan pada laman web untuk memberi makluman kepada pengguna atas talian pada ketika itu.

YA 2010 Filing Issues

2.3 Status of Client to Host Application

The Institute would like to know at what stage is the development of Client to Host Application. What are thetargeteddeliverytimes?

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LHDNM :

Bil. Keterangan Tarikh Sasaran

FASA 1

1 Penyerahan Dokumen Teknikal terkiniuntuksistemClienttoHostbagi e-B

03Ogos2010

2 PenyediaansistemClienttoHostbagi e-B di persekitaran e-Latihan

03Ogos2010

3 Jangkaan masa selama 1 bulan untuk Software Provider Tax Agent membangunkan modul integrasi antarasistemClienttoHoste-Bdengan Tax Agent Software sedia ada

04Ogos2010–04Sept2010

4 Proses akhir pengemaskinian dan perubahan sistem hasil dari maklum balas SPTA semasa proses integrasi

06Sept2010–08 Sept 2010

5 PenyediaansistemClienttoHostbagi e-B di persekitaran production

09Sept2010

6 Sistem Live bagi e-B 10 Sept 2010

FASA 2

1 Penyerahan Dokumen Teknikal terkiniuntuksistemClienttoHostbagi e-C & e-R

13Sept2010

2 PenyediaansistemClienttoHostbagi e-C & e-R di persekitaran e-Latihan

13Sept2010

3 Jangkaan masa selama 1 bulan untuk Software Provider Tax Agent membangunkan modul integrasi antarasistemClienttoHoste-C& e-R dengan Tax Agent Software sedia ada

14Sept2010–14Okt2010


15Okt2010–19Okt2010

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5 PenyediaansistemClienttoHostbagi e-C & e-R di persekitaran production

20 Okt 2010

6 Sistem Live bagi e-C & e-R 21 Okt 2010

FASA 3

1 Penyerahan Dokumen Teknikal terkiniuntuksistemClienttoHostbagi e-P

06 Jan 2011

2 PenyediaansistemClienttoHostbagi e-P di persekitaran e-Latihan

06 Jan 2011

3 Jangkaan masa selama 1 bulan untuk Software Provider Tax Agent membangunkan modul integrasi antarasistemClienttoHoste-Pdengan Tax Agent Software sedia ada

07Jan2011–07Feb2011


08Feb2011–10Feb2011

5 PenyediaansistemClienttoHostbagi e-P di persekitaran production

11Feb2011

6 Sistem Live bagi e-P 12Feb2011

ISU TAMBAHAN DARI CTIM

2.4 PCB audit on partnership

The issue:

The Institute has been informed by a member that a PCB Audit had been conducted and penalty imposed on the salary received by partners in the partnership business whereby no Monthly Tax Deductions (MTD) had been made under the IncomeTax(DeductionfromRemuneration)Rules1994.Thisis because the individual partners have been subject to the compulsory bi-monthly instalment payment scheme via the NoticeofInstalmentPayment(i.e.CP500)issuedbytheIRB.

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Our comments:

The Institute is of the view that penalties for non-deduction of STD should not be imposed in such a scenario as the partners are already under a similar compulsory instalment payment scheme(CP500). Itwouldbeanunnecessaryburdentothepartners to subject them to the MTD scheme as well.

The Institute would like to seek confirmation from the IRB that no penalties will be imposed on the taxpayers in such cases, andthatanypenaltiesimposedwillbecancelled/remitted.

LHDNM :

YBhg Dato’ Pengerusi memaklumkan bahawa pendapatan penggajian ahli kongsi daripada perkongsian adalah sebahagian dari pendapatan perniagaan dan sepatutnya tertakluk kepada bayaran ansuran CP 500 dan bukannya PCB. Begitu juga bagi kes pemilik tunggal. Oleh itu kes seperti ini sepatutnya tidak dikenakan kompaun PCB.

Jabatan Pematuhan Cukai diminta mengeluarkan arahan kepada cawangan berkenaan isu ini.

Pembayar cukai diperingatkan supaya mengisi Borang B dengan betul di mana pendapatan penggajian dari perkongsian dan perniagaan tunggal perlu dianggap sebagai pendapatan perniagaan dan diisi dalam ruangan “Perniagaan” dan BUKANNYA ruangan “Penggajian”. Ini adalah untuk memastikan amaun anggaran untuk CP 500 adalah tepat iaitu termasuk pendapatan “penggajian” tersebut.


2.5 SME – Exemption from furnishing estimate of tax payable

The issue:

The Institute has received a number of complaints that penalties have been imposed by the IRB for non-submission ofestimateoftaxpayable(CP204)bynewSMEs.

Our comments:

BasedonSection107C(4A)oftheIncomeTaxAct,1967,witheffectfromtheyearofassessment2008,SMEsareexempted

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from submitting their estimates of tax payable and making instalment payments for two years of assessment beginning from the date of commencement of operations.

The Institute would like to seek clarification from the IRB on the above matter.

LHDNM :

Mesyuarat dimaklumkan bahawa LHDNM tidak akan mengetahui sesuatu syarikat adalah SME baru tanpa dimaklumkan oleh pembayar cukai sendiri.

Dicadangkan supaya Borang CP204 dipinda untuk mengambil kira kes-kes SME baru yang tidak tertakluk kepada CP204.

Pembayar cukai dinasihatkan supaya membuat rayuan ke cawangan yang berkenaan sekiranya dikenakan penalti ke atas kes-kes sebegini.

Tindakan: LHDNM (JPH)

ISU YANG DIBANGKITKAN OLEH MICPA

2.6 TAX TREATMENT FOR DIRECTORS' FEE & BONUS ACCRUED

IN COMPANY IthasbeentreatedasALLOWABLEexpensesincurredinthe

yearofprovisionina/c

FOR INDIVIDUAL PriortoYA2009,therecipientistaxedonRECEIPTbasisand

taxed on relevant period. EffectiveYA2009,therecipientistaxedonRECEIPTbasisand

taxedonYEARofreceipt.

Weseekclarificationfordifferences inopinionfor instancesas below :

FOR INDIVIDUAL (a) PriorYA2009,tobetaxedonACCRUALbasisinorderto

be consistent with Matching Concept , where company hasexpensedoutina/csay2007,individualalsohasto

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declareinpersonaltaxformforYA2007eventhoughnotreceived.

(b)EffectiveYA2009,companyhasexpensedinyear2009and individual declare in year of receipt say 2011. Again fail to complyMATCHINGconcept.

FOR COMPANY InviewoftheexpenseshasNOTbeenmadeduringtheyear

ofprovision,andthewordprovisionisusedfordirectors'feeandbonus,hence,"provision"isNONallowableexpenses.

LHDNM :

Isu ini adalah isu teknikal dan akan dipanjangkan ke Jabatan Dasar Percukaian untuk tindakan seterusnya.

Tindakan: LHDNM (JDP)

2.7 LOAN TO DIRECTORS

IRB officer has the view that total amount loan to directors is BIK.

“Pinjaman kepada pengarah boleh dianggap sebagai " Benefit inKind"dibawahPerenggan13(1)(b)ACP1967WALAUPUNkemudiannya dibayar balik oleh pengarah.”

LHDNM :

Isu ini adalah isu teknikal dan akan dipanjangkan ke Jabatan Dasar Percukaian untuk tindakan seterusnya.

Tindakan: LHDNM (JDP)

3. HAL-HAL LAIN

3.1 Notis Taksiran (Borang J)

3.1.1 Wakil persatuan memaklumkan terdapat 200 kesdi mana Borang J 2008 dikeluarkan kepada bekas pegawai-pegawai dagang ‘expatriate’ yang telah punmeninggalkan Malaysia dalam tahun 2007 walaupunSurat Penyelesaian Cukai telah dikeluarkan. Isu ini telah dikemukakan kepada Pengarah Bahagian Dasar & Operasi, Jabatan Operasi Cukai untuk tindakan.


3.1.2 Wakil persatuan memaklumkan bahawa terdapat kesdi mana notis taksiran yang dialamatkan ke alamat

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ejen cukai adalah tidak diterima. Ejen cukai hanyasedar kejadian ini apabila pembayar cukai dikenakan kenaikan cukai. Isu ini telah dikemukakan ke cawangan yang berkaitan. YBhg Dato’ Pengerusi menyarankansupaya salinan surat rayuan / senarai kes dihantarkepada Pengarah Bahagian Dasar & Operasi untuk semakan.

Tindakan:WakilPersatuan/LHDNM(JOC)

3.2 Pengemukaan Borang R

Mesyuarat memaklumkan bahawa mengikut peruntukan seksyen 49 Akta Kewangan 2009 (Akta 693), syarikat yangtelahmembuatpilihanuntukmengabaikanbaki108/baki108tersemak adalah dikehendaki menghantar Borang R.

Kategori syarikat yang TIDAK PERLU menghantar Borang Rhanya terpakai bagi kes syarikat yang baru beroperasi selepas 31.12.2007.

Perkara ini telah dibangkitkan dan dijawab dalam mesyuarat yang lepas.Sila rujukperenggan3.7dimukasurat15MinitMesyuaratBil.1/2010.

3.3 Penalti subseksyen 112(3)

YBhg Dato’ Pengerusi memberitahu bahawa kadar penaltisubseksyen 112(3) adalah berdasarkan bilangan kesalahantanpa mengambil kira sama ada Borang Nyata CukaiPendapatan untuk beberapa tahun dihantar serentak atau secara berasingan.

3.4 Kedudukan Cukai

3.4.1 Wakilpersatuanmembangkitkanisudimanabakikreditdalam akaun telah digunakan untuk menolak amaun penalti/kenaikancukaitanpadisedaripembayarcukai.Tetapi sebenarnya pembayar cukai telah menggunakan baki kredit tersebut untuk membayar sebahagian bayaran ansuran mengikut CP500 / CP204. Ini telahmengakibatkan pembayar cukai dikenakan kenaikan cukai atas sebab baki kredit telah berkurangan setelah menolakamaunpenalti/kenaikancukaitersebut.Wakilpersatuan diminta mengemukakan contoh kes untuk semakanJabatanPungutanHasil.

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Tindakan:WakilPersatuan/LHDNM(JPH)

3.4.2 YBhgDato’Pengerusimemaklumkanbahawapembayarcukai akan mengetahui kedudukan cukainya sendiri melalui sistem e-Lejer di masa hadapan. Sistem ini masih di peringkat penggunaan pegawai LHDNMsekarang ini dan dijangka akan dilancarkan kepada pembayar cukai pada tahun depan.

3.5 Audit Luar

Wakil persatuan mendakwa terdapat kes audit luar yangmelibatkan terlalu ramai pegawai audit dan meliputi banyak tahun taksiran.

Satu contoh kes audit luar di Kuching telah dikendalikan oleh 7orangpegawaiauditdanmeliputi5tahuntaksiran.Keadaanini telah melambatkan proses audit yang dijalankan di premis pembayar cukai, lebih-lebih lagi ramai di antara pegawai audit tersebut adalah pegawai baru yang tidak berpengalaman.

Mesyuarat dimaklumkan bahawa mengikut Rangka Kerja Audit, secara umumnya, audit cukai yang dijalankan meliputi 1 hingga 3 tahun taksiran bergantung pada fokus audit yangtelah ditetapkan. Dalam keadaan biasa, tempoh masa yang diambil untuk audit luar adalah antara 2 hingga 3 hari.Walau bagaimanapun, tempoh tersebutmungkin dilanjutkanbergantung kepada faktor-faktor tertentu seperti yang dinyatakan dalam Rangka Kerja Audit. Jabatan Pematuhan Cukai disarankan untuk memastikan semua pegawai audit mematuhi Rangka Kerja Audit yang telah ditetapkan.

Wakil persatuan telah mengemukakan contoh kes untuksemakan dan tindakan Jabatan Pematuhan Cukai.


3.6 Tambahan Masa (‘Grace Period’) Untuk Mengemukakan Borang Nyata Kertas Melalui Pos

3.6.1 YBhgDato’Pengerusimemaklumkanbahawatambahanmasa 7 hari selepas tarikh akhir pengemukaanborang telah dibenarkan untuk pengemukaan Borang Nyata Cukai Pendapatan (BNCP) yang tarikh akhirpengemukaan borang jatuh dalam tahun kalendar 2010. Tambahan masa ini terpakai untuk borang nyata kertas yang dihantar melalui pos dan serahan tangan.

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3.6.2 Mulaitahun2011,tambahanmasauntukpengemukaanBNCP akan dikurangkan kepada 3 hari selepas tarikhakhir pengemukaan borang. Tambahan masa ini terpakai untuk BNCP kertas yang tarikh akhir pengemukaanborang jatuh dalam tahun kalendar 2011 dan dihantar melalui pos.

3.6.3 Tambahanmasasepertiyangdinyatakandiperenggan3.6.1 dan 3.6.2 TIDAK TERPAKAI untuk BNCP yangdihantar melalui media elektronik.

3.6.4 Jabatan Operasi Cukai akan mengeluarkan suratpemberitahuan berkenaan isu ini.


4. PENUTUP

Tuan Pengerusi mengucapkan terima kasih kepada semua yang hadir dan menangguhkan mesyuarat pada pukul 11.00 pagi.

MICPACircularNo.:TEC/051/08/2010/WIssuedate:August17,2010

197


MINUTES OF REAL PROPERTY GAINS TAX & STAMP DUTY DIALOGUES

1.0 TheRealPropertyGainsTax(RPGT)andStampDutyDialoguewasheld between the Inland Revenue Board (IRB) and representatives of the MICPA, CTIM, MIA, MAICSA, MACS, ICMA and MATA on March 26,2010todiscussissuesrelatedtoRPGTandStampDuty.

2.0 Followingthedialogue,theCTIMhadsubmittedtheissuesdiscussedat the dialogue to the IRB for their written confirmation. The IRB has released the minutes of the above dialogue.

3.0 Some of the issues discussed at the dialogue include the following:

• InterestexcludedinRPGTcomputation

• Remittanceof2%oftotalconsiderationretainedbytheacquirerto the IRB

• Disposalofsharesinrealpropertycompany(RPC)

• Conditionalcontract

• PaymentofRPGT

• AllowableRPGTloss

• Stamp duty issues related to item 22, First Schedule of theStampAct1949

MICPACircularNo.:TEC/042/07/2011/WIssue date : July 21, 2011

Minutes of Real Property Gains Tax & Stamp Duty Dialogues C

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1.0 Real property gains tax

1.1. Interest excluded in RPGT computation

Paragraph 6(1)(c), Schedule 2 of the Real Property GainsTax Act 1976 has been amended. Interest paid on capitalemployed to acquire an asset will no longer be regardedasanincidentalcostofacquisitionordisposaloftheasset.In practice, the interest costs incurred for construction of plant and machinery or building are capitalised and capital allowances/industrialbuildingallowancesareclaimedaspartof thequalfyingexpenditureof theplant andmachineryorbuilding.

The Chartered Tax Institute of Malaysia (CTIM) would like to confirm that there will be no changes to the tax treatment for interest costs capitalised as part of the construction cost of plantandmachinery/buildingforcapitalallowance/industrialbuilding allowance purposes.

Jawapan LHDNM

Ya, tidak ada perubahan dari segi layanan cukai bagi isu yang dibangkitkan di atas.

1.2. Remittance of 2% of total consideration retained by the acquirertotheIRB.

Section21BoftheRPGTAstipulatesthat"whereonadisposalto which Section 13 applies, the consideration consists ofwhollyorpartlyofmoney,theacquirershallretainthewholeofthatmoneyorasumnotexceeding2%oftotalvalueoftheconsideration,whicheveristheless(RPGTASec21Bamount)and he shall within sixty days after the date of such disposal paythatamounttotheDirectorGeneralofIRB(DGIR)."

CKHT 3 – Declaration of no chargeable gain

Asaconcession, the IRBhas issuedFormCKHT3 toallowdisposer of property to declare that there is no chargeable gainandtheacquirerhence iswaived fromwithholdingthe2%proceedsandsubmittotheIRBwithin60days.However,FormCKHT3onlycatersfor3situations:-

• Chargeableassethasbeenheldformorethan5years• Electionmade for exemption under Section 8 / Para 9

Schedule 3 of the RPGT Act in respect of disposal ofprivate residence.

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• Disposal of chargeable asset by way of gift withoutconsiderationunderPara12,Schedule2oftheRPGTAct.

CTIMsuggeststhatCKHT3beamendedtoaccommodatethefollowingsituationswherethereisnoRPGTimplication,e.g.:

• disposalofchargeableassetstoREITsorPTFsundertheRPGT(Exemption)(No.4)Order2003]

Jawapan LHDNM

Lembaga Hasil Dalam Negeri Malaysia telah mengeluarkan persetujuan berkaitan pengecualian REIT daripada pegangan dan remitan 2% harga pelupusan. Pilihan boleh dibuat dalam borang CKHT3.

• nogainnolosssituations(underPara3ofSch2)

Jawapan LHDNM

Permohonan boleh dikemukakan ke Jabatan Dasar Percukaian . Layanan akan diberikan secara “case-by-case basis”.

• transfer of assets between companies in same group(Para.17,Sch.2)

Jawapan LHDNM


• RPGTlossontransferofproperty

Jawapan LHDNM


1.3. Disposal of shares in real property company (RPC)

ItemC4ofCKHT1Bonlyprovides1boxfordateofacquisitionof shares. In many situations, the shares could have been acquiredbythedisposerondifferentdates.Formneedstobeabletocaterformorethan1acquisitiondate.

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Theformonlyallowsforthefilingofonedisposal.Henceifaperson disposes shares in a few RPCs to one buyer, there is a need to fill and file a few forms.

CTIM suggest that the form be amended to cater for disposal of shares with different dates of acquisition and shares inmultiple RPCs.

Jawapan LHDNM

Pelupusan sedemikian masih perlu dilaporkan dalam borang berasingan.

1.4 Conditional contract

Para 16, Sch 2 of RPGTA 1976 stipulates that “where acontract for the disposal of an asset is conditional and the condition is satisfied (by the exercise of a right under an optionorotherwise),theacquisitionanddisposaloftheassetshall be regarded as taking place at the time the contract was made, unless—

(a) theacquisitionordisposalrequirestheapprovalbytheGovernmentoranauthorityorcommitteeappointedbytheGovernment,thedateofdisposalshallbethedateofsuch approval; or

(b) the approval referred to in subparagraph (a) is conditional, the date of disposal shall be the date when the last of all such conditions is satisfied.”

CTIM would like to clarify with the IRB the meaning of “Government”. As the land generally comes under thepurviewofStateauthority,willtherequirementofapprovalbyState Council or State land office be considered as approval bytheGovernment?

Jawapan LHDNM

Federal Government termasuk State Government, memandangkan hal-hal bersangkutan tanah adalah di bawah bidang kuasa pihak berkuasa negeri.

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1.5 Payment of RPGT

BasedontheRPGTGuidelines(Page4:Example3)thedateofdisposalwillbe thedateof the JVagreement. ThereforethelandownerwillberequiredtofilehisRPGTreturnwithin60daysandIRBwillraiseanassessment.However,thelandowner will not be getting the 10 units until it is completed and will not have the money to pay the tax when an assessment is raised.

CTIM would suggest that the IRB grant the landowner a stand-overonthepaymentofRPGTundersuchcircumstances?

Jawapan LHDNM

Pada masa kini, tidak ada perubahan dari segi layanan pembayaran cukai. Penagguhan cukai tidak perlu bagi isu yang dibangkitkan di atas. Ejen Cukai atau peguam perlu memberikan nasihat kepada landowner kesan dari segi percukaian ke atas perjanjian usaha sama (JV). Ejen Cukai atau peguam boleh mencadangkan supaya balasan daripada JV “should be partly in cash or in-kind”.

1.6 Allowable RPGT Loss

Paragraph 33(d), Schedule 2 of the Real Property GainsTaxAct 1976 stipulates that a loss suffered in respectof adisposal shall not be allowable if the disposal is a disposal of achargeableassetunderparagraph34A.However,item3.4oftheRPGTGuidelinesseemstogoastepfurthertoindicatethat an allowable loss (from real property transaction) can only be set-off against the chargeable gains arising from another real property (not RPC shares).

Howeverthisisnotprovidedinthelegislation.CTIMisoftheview that the legislation allows for the setting-off of allowable loss against any chargeable gains (RP or RPC shares).

Jawapan LHDNM

Buat masa kini, tidak dibenarkan untuk setting-off of allowable loss against any chargeable gains (RP or RPC shares).

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2. Stamp Duty

Item 22, 1st Schedule of the Stamp Act 1949

22. BOND, COVENANT, LOAN, SERVICES, EQUIPMENT LEASEAGREEMENTORINSTRUMENTofanykindwhatsoever:

(1) (a) being the only or principal or primary security for any annuity (except upon the original creation thereof by way of sale or security, and except a superannuation annuity), for the term of life or any other indefinite period for every RM100 and also for any fractional part of RM100 of the annuity or sum periodically payable (Stamp Duty is)RM1.00

(b) for any sum or sums of money, not being interest for any principal sum secured by a duly stamped instrument, nor rent reserved by a lease or tack.1. (Stamp Duty is) the same ad valorem duty as a charge or mortgage for such total amount

a) Wouldaroyalty/licensingagreementoranyotheragreementwithaconsiderationfallwithintheambitofItem22(b)?

Jawapan LHDNM

Ya, duti boleh dikenakan di bawah butiran 22(b) Akta Setem 1949.

b) If so, what is the duty if the agreement does not state the amount of consideration (e.g. sum subject to mutual agreement)?

Jawapan LHDNM

Sekiranya tiada balasan dinyatakan dalam Perjanjian, maka Perjanjian disetemkan dengan duti sebanyak RM10 di bawah Item 4 Jadual Pertama.

Bagaimana pun, mutual agreement yang menyatakan amaun balasan, akan dikenakan duti di bawah Item 22(1)(b).

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ROYAL MALAYSIAN CUSTOMS GUIDELINES

AND MINUTES OF MEETINGS

204


I. EXEMPTION OF SERVICE TAX ON ASSET AND FUND MANAGEMENT SERVICES

1.0 The Minister of Finance has exempted the fund and asset management services from service tax with effect from January 1, 2010. As the asset management services include receivership and liquidation, these services are also exempted from service tax effective January 1, 2010.

2.0 Application for refund of service tax which has been paid to the Royal Malaysian Customs (RMC) since January 1, 2010 with regard to the above services could be made in the prescribed form within one year after the overpayment or mistaken payment was made to the Customs Department in which the company is licensed. Application for refund should be submitted directly to the Ministry of Finance if the service tax is paid more than one year from the date of payment to the RMC. All relevant documents must be submitted together with the application.

3.0 You may contact Tengku Aini Baldri of Royal Malaysian Customs at 03-8882 2616 should you have any enquiries on the refund of service tax.

Royal Malaysian Customs Guidelines A

MICPA Circular No.: TEC/025/05/2011/WIssue date : May 11, 2011

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3 • Royal Malaysian Customs Guidelines

1.0 The Internal Tax Division of the Royal Malaysian Customs (RMC) has recently issued the Implementation Guidelines on Imposition of Service Tax based on 2011 Budget Announcement.

2.0 The Honourable Minister of Finance has announced the following budget proposals on service tax through the 2011 Budget Speech:

• theservice tax rateonall taxableserviceswillbe increasedfrom 5% to 6% except for credit cards and charge cards; and

• theservicetaxwillbeimposedonpaidtelevisionbroadcastingservices

which will both take effect from January 1, 2011.

3.0 The above Implementation Guidelines is attached as per Annexure 1.

MICPA Circular No.: TEC/069/12/2010/W TEC/064/11/2010/W

Issue date : December 23, 2010

November 10, 2010

II. IMPLEMENTATION GUIDELINES ON IMPOSITION OF SERVICE TAX BASED ON 2011 BUDGET ANNOUNCEMENT

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GARIS PANDUAN PELAKSANAAN PENGENAAN CUKAI PERKHIDMATAN BERDASARKAN PENGUMUMAN BAJET 2011

1. Pendahuluan

YB. Menteri Kewangan melalui pembentangan Bajet 2011 di Dewan Rakyat pada 15 Oktober 2010 telah mengumumkan mengenai cadangan:

(i) menaikkan kadar cukai perkhidmatan daripada 5% kepada 6% ke atas semua perkhidmatan bercukai kecuali kad kredit dan kad caj.

(ii) mengenakan cukai perkhidmatan ke atas perkhidmatan Penyiaran Televisyen Berbayar.

Kedua-duanya akan berkuatkuasa mulai 1 Januari 2011.

2. Peruntukan Undang-Undang

2.1 Kenaikan kadar cukai perkhidmatan daripada 5% kepada 6% ke atas semua perkhidmatan bercukai kecuali perkhidmatan kad kredit dan kad caj

Pindaan kadar cukai perkhidmatan ini dikuatkuasakan melalui Perintah Cukai Perkhidmatan (Kadar Cukai) (Pindaan) 2010 [P.U. (A) 411/2010].

Dengan pindaan di atas, butiran (a) kepada perenggan 3, Perintah Cukai Perkhidmatan (Kadar Cukai) 2009 [P.U(A) 468/2009] akan dibaca seperti berikut:

“3. Cukai perkhidmatan hendaklah dikenakan dan dilevikan ke atas perkhidmatan yang boleh dikenakan cukai pada kadar yang berikut:

“(a) dalam hal perkhidmatan yang boleh dikenakan cukai selain perkhidmatan yang boleh dikenakan cukai berhubung dengan perkhidmatan kad kredit atau kad caj, 6% daripada harga, caj atau premium perkhidmatan yang boleh dikenakan cukai yang ditentukan mengikut seksyen 4 Akta; dan”

2.2 Pengenaan cukai perkhidmatan ke atas perkhidmatan penyiaran televisyen berbayar

Annexure 1

207


Jadual Kedua kepada Peraturan-Peraturan Cukai Perkhidmatan 1975 [P.U.(A)52/1975] telah dipinda dalam Kumpulan G, butiran (b) dalam ruang “perkhidmatan yang kena dibayar cukai” seperti berikut:

“(b) Penyediaan –

(i) perkhidmatan telekomunikasi dalam bentuk telefon, faksimili, telemail, alat keloi, telefon selular, teleks, perkhidmatan lebar jalur atau perkhidmatan nilai ditambah; dan

(ii) perkhidmatan penyiaran televisyen berbayar”.

Pindaan di atas dibuat melalui Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2010 [P.U.(A) 412/2010].

3. Pelaksanaan

3.1 Kenaikan kadar cukai perkhidmatan dari 5% kepada 6%

Dengan pindaan kepada Perintah Cukai Perkhidmatan (Kadar Cukai) 2009 seperti di perenggan 2.1 di atas, bermakna semua perkhidmatan bercukai sebagaimana disenaraikan dalam Jadual Kedua, Peraturan- Peraturan Cukai Perkhidmatan 1975 adalah tertakluk kepada cukai perkhidmatan pada kadar 6% berkuatkuasa mulai 1.1.2011 kecuali perkhidmatan kad kredit dan kad caj.

3.2 Pengenaan cukai perkhidmatan ke atas perkhidmatan penyiaran televisyen berbayar

(i) Orang yang kena membayar cukai (“OKC”)

Mana-mana orang yang menyediakan perkhidmatan komunikasi yang berdaftar di bawah Akta Komunikasi dan Multimedia 1998 [Akta 588] atau yang dilesenkan di bawah Peraturan-Peraturan Komunikasi dan Multimedia (Pelesenan) 2000.

(ii) Perkhidmatan yang kena dibayar cukai

Penyediaan perkhidmatan penyiaran televisyen berbayar – cukai perkhidmatan dikenakan atas yuran langganan.

(iii) Perkhidmatan yang tidak kena di bayar cukai

Bayaran-bayaran lain yang dikenakan selain yuran langganan.

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(iv) Kadar cukai perkhidmatan

Kadar cukai perkhidmatan yang dikenakan adalah 6%.

(v) Pengenaan cukai perkhidmatan (CP)

Orang yang kena membayar cukai hendaklah mengenakan atau melevi cukai perkhidmatan 6% daripada amaun yuran langganan yang dicaj kepada pelanggan. Caj 6% cukai perkhidmatan tersebut hendaklah dibuat melalui bil yang dikeluarkan kepada pelanggan mulai 1.1.2011 dan kehadapan. Contohnya:

Tarikh Bil Tempoh Bil Kadar Cukai

Bulanan

15.12.2010 15.12.2010 – 14.1.2011

Tidak dikenakan CP

15.1.2011 15.1.2011 – 14.2.2011

CP 6%

Suku tahun

1.12.2010 1.12.2010 – 31.3.2011

Tidak dikenakan CP

1.4.2011 1.4.2011 – 31.7.2011

CP 6%

Setengah tahun

1.12.2010 1.12.2010 – 31.5.2011

Tidak dikenakan CP

1.6.2011 1.6.2011 – 31.11.2011

CP 6%

Tahunan

1.12.2010 1.12.2010 – 31.11.2011

Tidak dikenakan CP

1.12.2011 1.12.2011 – 31.11.2012

CP 6%

(vi) Pelesenan di bawah Akta Cukai Perkhidmatan 1975 (ACP 1975)

Orang yang kena membayar cukai seperti di para 3.2(i) yang menyediakan perkhidmatan seperti di para 3.2(ii) di atas hendaklah memohon untuk dilesenkan di bawah seksyen 8 ACP 1975 bagi membolehkan cukai perkhidmatan dipungut daripada pelanggan.

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(vii) Pembayaran Cukai

Cukai perkhidmatan hendaklah genap masanya (becomes due) pada masa pembayaran diterima. Jika keseluruhan atau mana- mana bahagian bayaran tidak diterima daripada pelanggan dalam tempoh dua belas bulan kalendar dari tarikh bil dikeluarkan, cukai perkhidmatan menjadi genap masanya pada hari yang mengikuti tempoh dua belas bulan kalendar itu.

Mana-mana cukai perkhidmatan yang genap masanya hendaklah kena dibayar dalam tempoh dua puluh lapan hari dari tamatnya tempoh bercukai.

Contohnya:

Tarikh invois / Bil

Terima Bayaran

Tempoh Cukai

Tamat tempoh bercukai

Tarikh ikrar Penyata CJP1 & tarikh

pembayaran

1 Jan 2011

10 Feb 2011 Jan - Feb 28.2.2011 Pada / sebelum

28.3.2011

Feb - Mac

31.3.2011 Pada / sebelum

28.4.2011

Mei 2011 Apr - Mei 31.5.2011 Pada / sebelum

28.6.2011

Mei - Jun 30.6.2011 Pada / sebelum

28.7.2011

Tidak terima bayaran sehingga

31.12.2011*

Dis - Jan 31.1.2012 Pada / sebelum

28.2.2012

Jan -Feb 28.2.2012 Pada / sebelum

28.3.2012

(*) hari yang mengikuti tempoh dua belas bulan kalendar adalah pada

1.1.2012

210


(vii) Perkhidmatan penyiaran televisyen berbayar yang menggunakan “internet protocol (IPTV)” tidak dikenakan cukai perkhidmatan.

3.3 Penentuan kadar cukai perkhidmatan 5% (kadar lama) atau 6% (kadar baru)

Penentuan kadar cukai perkhidmatan hendaklah berdasarkan tarikh perkhidmatan disediakan:

(i) Jika perkhidmatan bercukai keseluruhannya disediakan sebelum 1.1.2011 – CP 5% dikenakan.

(ii) Jika perkhidmatan bercukai keseluruhannya disediakan pada/selepas 1.1.2011 – CP 6% dikenakan, walau bagaimanapun:

(a) jika pembayaran sepenuhnya (full payment) atas perkhidmatan yang disediakan pada/selepas 1.1.2011 tersebut diterima sebelum 1.1.2011 - CP 5% dikenakan; dan

(b) jika sebahagian bayaran (part payment) diterima sebelum 1.1.2011 dan sebahagian bayaran lagi diterima pada/selepas 1.1.2011 - bahagian bayaran yang diterima sebelum 1.1.2011 dikenakan CP5% dan bahagian bayaran yang diterima pada/selepas 1.1.2011 dikenakan CP 6%.

(iii) Jika sebahagian perkhidmatan (part services) disediakan sebelum 1.1.2011 dan sebahagian lagi disediakan pada/selepas 1.1.2011 maka:

(a) bahagian perkhidmatan yang disediakan sebelum 1.1.2011 dikenakan CP 5%; dan

(b) bahagian perkhidmatan yang disediakan pada/selepas 1.1.2011 dikenakan CP 6%, walau bagaimanapun:

jika pembayaran sepenuhnya atas perkhidmatan tersebut diterima sebelum 1.1.2011 – CP 5% dikenakan.

3.4 Contoh penentuan kadar cukai perkhidmatan

(i) Keseluruhan perkhidmatan disediakan (full-service provided) sebelum 1.1.2011 dan keseluruhan

211


pembayaran diterima (full- payment received) pada/selepas 1.1.2011

CP dikenakan pada kadar 5% daripada nilai perkhidmaan disediakan sebelum 1.1.2011.

Sebelum 1.1.2011 Pada/selepas 1.1.2011 Kadar CP dikenakan

perkhid. disediakan

(RM)

Jumlah Bayaran diterima

(RM)

perkhid. disediakan

(RM)


(RM)

10,000 - - 10,000 5% x RM10,000

(* jika nilai jualan bagi keseluruhan perkhidmatan disediakan adalah

RM10,000)

(ii) Keseluruhan perkhidmatan disediakan (full-service provided) sebelum 1.1.2011 dan sebahagian pembayaran diterima (part- payment received) sebelum 1.1.2011

CP dikenakan pada kadar 5% daripada nilai keseluruhan perkhidmatan yang disediakan sebelum 1.1.2011.


perkhid. disediakan

(RM)


(RM)

perkhid. disediakan

(RM)


(RM)

10,000 6,000 - 4,000 5% x RM10,000

(iii) Keseluruhan perkhidmatan disediakan (full-service provided) pada/selepas 1.1.2011 dan keseluruhan pembayaran diterima (full-payment received) pada/selepas 1.1.2011

CP dikenakan pada kadar 6% daripada nilai perkhidmatan disediakan pada/selepas 1.1.2011.


perkhid. disediakan

(RM)


(RM)

perkhid. disediakan

(RM)


(RM)

- - 10,000 10,000 6% x RM10,000

212


(iv) Keseluruhan perkhidmatan disediakan (full-service provided) pada/selepas 1.1.2011 dan keseluruhan pembayaran diterima (full-payment received) sebelum 1.1.2011

CP dikenakan pada kadar 5% daripada pembayaran diterima sebelum 1.1.2011.


perkhid. disediakan

(RM)


(RM)

perkhid. disediakan

(RM)


(RM)

- 10,000 10,000 - 5% x RM10,000

(v) Keseluruhan perkhidmatan disediakan (full-service provided) pada/selepas 1.1.2011. Sebahagian pembayaran diterima (part- payment received) sebelum 1.1.2011

CP dikenakan pada kadar:

(a) 5% daripada sebahagian pembayaran yang diterima sebelum 1.1.2011; dan

(b) 6% daripada pembayaran yang diterima pada/selepas 1.1.2011.


perkhid. disediakan

(RM)


(RM)

perkhid. disediakan

(RM)


(RM)

- 6,000 10,000 4,000 5% x RM6,000

&6% x

RM4,000

(vi) Sebahagian perkhidmatan disediakan (part-service provided) sebelum 1.1.2011 dan pembayaran penuh diterima (full- payment received) pada/selepas 1.1.2011


(a) 5% daripada sebahagian nilai perkhidmatan yang disediakan sebelum 1.1.2011; dan

213


(b) 6% daripada nilai perkhidmatan yang disediakan pada/selepas 1.1.2011.


perkhid. disediakan

(RM)


(RM)

perkhid. disediakan

(RM)


(RM)

6,000 - 4,000 10,000 5% x RM6,000

&6% x

RM4,000

(vii) Sebahagian perkhidmatan disediakan (part-service provided) sebelum 1.1.2011. Sebahagian pembayaran diterima (part- payment received) sebelum 1.1.2011.


(a) 5% daripada sebahagian nilai perkhidmatan yang disediakan sebelum 1.1.2011; dan

(b) 6% daripada sebahagian nilai perkhidmatan yang disediakan pada/selepas 1.1.2011.


perkhid. disediakan

(RM)


(RM)

perkhid. disediakan

(RM)


(RM)

6,000 4.000 4,000 6,000 5% x RM6,000

&6% x

RM4,000

Nota: Sekiranya perkhidmatan disediakan sebelum 1.1.2011 bernilai RM4,000 dan bayaran diterima sebelum 1.1.2011 berjumlah RM6,000 – CP 5% dikenakan atas bayaran diterima sebelum 1.1.2011 dan CP 6% atas bayaran diterima pada/selepas 1.1.2011.

214


(viii) Sebahagian perkhidmatan disediakan (part-service provided) sebelum 1.1.2011 tetapi pembayaran sepenuhnya diterima (full- payment received) sebelum 1.1.2011

CP dikenakan pada kadar 5% daripada keseluruhan pembayaran yang diterima sebelum 1.1.2010.


perkhid. disediakan

(RM)


(RM)

perkhid. disediakan

(RM)


(RM)

6,000 10.000 4,000 - 5% x RM10,000

4. Situasi Lain:

4.1 Unredeemed Vouchers

Voucher yang dibeli/diperolehi sebelum 1.1.2011 yang mana cukai perkhidmatan 5% telah diakaunkan (bayaran telah diterima daripada pelanggan), tiada caj tambahan 1% CP dikenakan walaupun voucher berkenaan ditebus atau digunakan pada/selepas 1.1.2011. Namun jika terdapat bayaran tambahan dikenakan semasa voucher tersebut ditebus/digunakan maka nilai tambahan terlibat adalah tertakluk kepada CP pada kadar 6%.

4.2 Penyediaan Polisi Insurans kepada Pertubuhan Perniagaan

Cukai perkhidmatan pada kadar 6% bagi polisi insurans yang dikeluarkan kepada pertubuhan perniagaan dikenakan atas polisi insurans yang dikeluarkan mulai 1.1.2011 dan kehadapan. Contoh pengenaan kadar baru / kadar lama adalah seperti berikut:

215


Kategori insurans (new /

renewal)

Tarikh endorsement

polisi & tarikh

bayaran (full payment)*

Tempoh polisi

Kadar CP dikenakan

Baru

30.12.20101.1.2011 - 31.12.2011

CP 5%

20.12.201021.12.2010 - 20.12.2011

CP 5%

1.1.20112.1.2011 - 1.1.2012

CP 6%

Pembaharuan

Polisi Luput - 10.1.2011

31.12.2010 11.1.2011 - 10.1.2012

CP 5%

9.1.2011 CP 6%

* biasanya bayaran penuh (full payment received) dijelaskan pada tarikh endorsement

4.3 Perkhidmatan Telekomunikasi

(i) Advance Billings – Tahunan/Suku Tahun/Bulanan

Cukai perkhidmatan 6% hanya dikenakan ke atas bil yang dikeluarkan mulai 1.1.2011 dan kehadapan. Bagi bil yang dikeluarkan sebelum 1.1.2011, cukai perkhidmatan 5% dikenakan (cukai diremit/dibayar kepada Jabatan mengikut bil dikeluarkan) walaupun meliputi perkhidmatan bercukai untuk tempoh pada/selepas 1.1.2011. Contohnya:


28.12.2010

28.12.2010 - 27.1.2011 (bulanan)

CP 5%28.12.2010 -

27.3.2011(suku tahun)

28.12.2010 - 27.12.2011(tahunan)

1.1.2011 & kehadapan

Mulai 1.1.2011 dan kehadapan

CP 6%

216


(ii) Postpaid billings

Kadar CP 6% dikenakan bagi bil yang dikeluarkan pada atau selepas 1.2.2011 oleh kerana bil yang dikeluarkan mulai 1.1.2011 hingga 31.1.2011 meliputi tempoh perkhidmatan (penggunaan) selama sebulan sebelum bil dikeluarkan (sebulan kebelakang). Contohnya:


1.1.2011 1.12.2010 – 31.12.2010

CP 5%

4.1.2011 4.12.2010 – 3.1.2011

CP 5%

28.1.2011 28.12.2010 – 27.1.2011

CP 5%

1.2.2011 1.1.2011 – 31.1.2011

CP 6%

5. Tatacara Mengemukakan Penyata CJP No.1 (SMK Atau Manual) Untuk Tempoh Transisi

5.1 Dengan perubahan kadar cukai perkhidmatan dari 5% kepada 6% yang akan berkuatkuasa mulai 1.1.2011, akan terdapat tempoh-tempoh di mana pemegang lesen perlu mengikrar dua Penyata CJP No.1 (CJP1) iaitu “penyata biasa” dan “penyata tambahan (supplementary)” untuk sesuatu tempoh cukai sebagaimana ditunjukkan di bawah.

5.2 Jadual A menerangkan mengenai tatacara mengemukakan Penyata CJP1 bagi syarikat yang mana tempoh cukainya adalah Jan–Feb, Mac–Apr, Mei–Jun, Julai–Ogos, Sep–Okt, Nov–Dis (bulan ganjil), manakala Jadual B menjelaskan tata-cara mengemukakan Penyata CJP1 bagi syarikat yang tempoh cukainya Feb–Mac, April–Mei, Jun–Julai, Ogos–Sep, Okt – Nov, Dis–Jan. (bulan genap):

217


Jadual A

BULAN GANJIL

Bil Tempoh Bercukai

Bulan Tarikh Ikrar

Kadar Cukai

Penyata Diikrar

1 Nov/Dis 2010

Nov & Dis 2010

28hb Jan 2011

5% CJP1- ikrar biasa

2 Jan/Feb 2011

Jan & Feb 2011

28hb Mac 2011


Jan & Feb 2011 terima bayaran guna Sek.14(2)ACP*

28hb Mac 2011

5% CJP1- Supplementary (Jika berkenaan*)

3 Mac/Apr 2011

Mac & Apr 2011

28hb Mei 2011


Mac & Apr 2011 terima bayaran guna Sek.14(2)ACP *

28hb Mei 2011

5% CJP1-Supplementary (Jika berkenaan*)

4 Mei/Jun 2011

Mei & Jun 2011

28hb Jul 2011


Mei & Jun 2011 terima bayaran guna Sek.14(2)ACP *

28hb Jul 2011


218


5 Jul/Ogos 2011

Jul & Ogos 2011

28hb Sept 2011


Jul & Ogos 2011 terima bayaran guna Sek.14(2)ACP *

28hb Sept 2011


6 Sept/Okt 2011

Sept & Okt 2011

28hb Nov 2011


Sept & Okt 2011 terima bayaran guna Sek.14(2)ACP *

28hb Nov 2011


7 Nov/Dis 2011

Nov & Dis 2011

28hb Jan 2012


Nov & Dis 2011 terima bayaran guna Sek.14(2)ACP *

28hb Jan 2012


219


Jadual B

BULAN GENAP

Bil Tempoh Bercukai

Bulan Tarikh Ikrar

Kadar Cukai

Penyata Diikrar

1 Dis 2010/Jan 2011

Dis 2010 28hb Feb 2011

5% CJP1- Supplementary Jan 2011

terima bayaran guna Sek.14(2)ACP *

Jan 2011 28hb Feb 2011


2 Feb/Mac 2011

Feb & Mac 2011

28hb Apr 2011


Feb & Mac 2011 terima bayaran guna Sek.14(2)ACP *

28hb Apr 2011


3 Apr/Mei 2011

Apr & Mei 2011

28hb Jun 2011


Apr & Mei 2011 terima bayaran guna Sek.14(2)ACP*

28hb Jun 2011


220


4 Jun/Jul 2011

Jun & Jul 2011

28hb Ogos 2011


Jun & Jul 2011 terima bayaran guna Sek.14(2)ACP *

28hb Ogos 2011


5 Ogos/Sept 2011

Ogos & Sept 2011

28hb Okt 2011


Ogos & Sept 2011 terima bayaran guna Sek.14(2)ACP *

28hb Okt 2011


6 Okt/Nov 2011

Okt & Nov 2011

28hb Dis 2011


Okt & Nov 2011 terima bayaran guna Sek.14(2)ACP *

28hb Dis 2011


7 Dis 2011/Jan 2012

Dis 2011 & Jan 2012

28hb Feb 2012


Dis 2011 terima bayaran guna Sek.14(2)ACP*

28hb Feb 2012


221


III. GOODS AND SERVICES TAX

1.0 The Ministry of Finance (MOF) has posted the frequently asked questions (FAQ) related to Goods and Services Tax (GST) on their website at www.treasury.gov.my.

2.0 You may contact the Customs’ Call Centre at 03-7806 7200 or officers from the GST Special Unit of the Royal Malaysian Customs at the following link: http://www.customs.gov.my/index.php/en/officer-directories, should you have any enquiries related to GST.

MICPA Circular No.: TEC/047/07/2010/WIssue date : July 28, 2010

(*) ikrar jumlah bayaran diterima pada/selepas 1.1.2011 atas perkhidmatan yang disediakan sebelum 1.1.2011 (CP 5%) selaras peruntukan di bawah seksyen 14(2) ACP 1975

6. Sebarang masalah yang berbangkit berhubung pelaksanaan perubahan kadar cukai perkhidmatan dan pengenaan cukai perkhidmatan atas perkhidmatan penyiaran televisyen berbayar bolehlah dirujuk kepada pegawai-pegawai kanan, Bahagian Cukai Dalam Negeri, Ibu Pejabat Kastam Diraja Malaysia seperti berikut:

Nama Pegawai No. Telefon

(i) Pn. Amarjit Kaur A/P Maktiar Singh 03-8882 2220

(ii) Tn. Hj. Mohamad Daud bin Othman 03-8882 2606

(iii) Pn. Balkhis bt. Haji Wahab 03-8882 2616

(iv) Tn. Saad bin Ishak 03-8882 2642

(v) Pn. Saharah bt. Salleh 03-88822619

(vi) Pn. Maimon bt. Zaid 03-8882 2619

(vii) Tn. Muzlan bin Ahmad 03-8882 2625

Disediakan Oleh:

Bahagian Cukai Dalam Negeri, Ibu Pejabat Kastam Diraja Malaysia Putrajaya Disember 2010.

222


BMinutes of Meetings of Consultative Panel Between The Customs And Private Sector

MICPA Circular No.: TEC/037/07/2011/WIssue date : July 14, 2011

I. MINUTES OF MEETING - 1/2011

1.0 The Consultative Panel between Customs and Private Sector provides a forum for discussion of practical issues and suggestions relating to customs and excise matters.

At the meeting of the Consultative Panel (1/2011) held on April 28, 2011, some of the issues discussed include the following:

• Applicationand renewalofLicensedManufacturingWarehouselicence

• PublicBondedWarehouse

• Dutypaymentwithsuretyofbankguarantee

• Customsdeferredpayment

• Licences for forwarding agents/bonded trucks/shipping agentslicence, etc

• Terminationofforwardingagentslicence

• Useofgeneralbond/insurancebondtoreplacebankguaranteefor public bonded warehouse

• CentralProcessingofCustomsDeclarations

223

3 • Royal Malaysian Customs Guideline and Minutes of Meetings

2.0 : JAWAPAN ISU-ISU BELUM SELESAI

NO. PERKARA KEDUDUKAN/TINDAKAN

1. EJEN PERKAPALAN DIKECUALIKAN DARIPADA MENGHADIRI KURSUS EJEN KASTAM (KEK)

Usul Oleh SAM

Menurut dasar baru agen Kastam,kebenaranuntukmenjadiagendibawahSeksyen 90 Akta Kastam 1967 telahmenetapkanbahawaagenpenghantarandan perkapalan perlu menghadirikursusdanluluspeperiksaanyangtelahditetapkanolehKDRM(KAAK).

Recommendations

Kami mencadangkan agar agenperkapalandiberipengecualiandaripadamenghadiri kursus KAAK. Ini adalahkerana agen-agen perkapalan hanyaterlibat dengan Kastam di bawahseksyen 52, 53, 55 & 57 Akta Kastam1967. AKMAL atau Jabatan tidak bolehmenyediakan sukatan kursus KAAKdari tahun 2003- 2008. Oleh itu, kamimencadangkan agar dasar baru Kastamdiubah.

(Bil. 15 – m.s 44 – minit 1/2008);(Bil 5.2.1, M/S 17- minit 2/2010 bertarikh 20 Ogos 2010).

Tindakan : AKMAL & SAM

Jawapan terkini bertarikh 12.4.2011

Kursus Ejen Perkapalan (KEP) telahdilaksanakan dengan kerjasama UUMdan AKMAL bermula 21.12.2010 diBintulu,Sarawak. Sehingga Mac 2011bilangan peserta kursus adalah seramai423orang.

Darimaklumbalasyangditerimadaripadapeserta kursus dan lain-lain pihak,modulKEPperludikajisemuladanakandilakukan pada bulan Jun 2011 untukpenambahbaikan dan pertambahanmodul.

Mesyuarat dengan ejen perkapalan danpihakUUMakandiaturkanuntuktujuanini.

Surat dari Bahagian Perkastaman IbuPejabat rujukan KE.HE(44)001/01-3(A) Klt.5(17) bertarikh 15.11.2010memaklumkan tempoh ejen perkapalanmenghadiridanlulusKEPsebelumbulanJun2011.

KursusKAAKmasihditeruskan.

Isu pengecualian tidak timbul tetapikursus perlu diambil untuk life longlearning. Bilangan peserta tidak perlumelebihi sesuatu bilangan kerana inimelibatkanpembaharuanlesen.

Akmal dan SAM akan berbincangselanjutnyaberkaitanmodulyangsesuai.

Untuk makluman

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2. TRANSHIPMENT CARGO

Usul oleh SAM

SAM memohon dikaji semulapenggunaan bank guarantee keatastranshipment cargo kerana tiadaamalandipraktiskandiPortKlang,tetapikastamPulauPinang telahmengenakankeperluanbankguarantee.

Jawapan :

IsuperludikajidengantelitidanmohonmaklumatlanjutdaripadaSAM.

Tindakan: Bahagian Kastam

Garis Panduan Prosidur Pemindahan Barang-Barang Secara ‘In-Transit’ dan‘Transhipment’ telah diedarkan melaluisuratrujukanKE.HE(44)690/02-4Klt.6(19)bertarikh13.07.2009.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 :

** isu perlu dikaji dan ‘internal circular’ mengandungi banyak prosidur yang kurang jelas. Bahagian Kastam perlu menulis surat kepada syarikat menerangkan perkara perlu diikuti. Bahagian Kastam akan berbincang dengan SAM.

Untuk makluman

3. SERVICE LEVEL AGREEMENTS

Usul oleh AFAM

There has not been any consistency intheservicelevelsatvariousentrypoints.This of course could be due to the fact that there are some peculiarities at different stations. There should however be a published service level agreement at eachstationclearly spellingoutexactlythe expected service levels for the guide of the forwarding agents.

Recommendation :

A service level agreement needs to be drawn up and published at each RMCstation. RMC should as far as possibletry to standardize these service levelagreementssothatthereareconsistencyat all stations.

This would then ease the operations of the forwarding agents even if their staffs are transferred from one station to the other.

(bil. 20-m.s 52 – minit 2/2008);(Bil 5.2.3, M/S 22- minit 2/2010 bertarikh 20 Ogos 2010).

Tindakan : Bahagian PerancanganKorporat

Jawapanditerimapada11.4.2011

Tindakan penyeragaman piagamPelanggan (PP) telah selesai dibuat dan telah diedarkan ke negeri-negeripada 2 Mac 2010 untuk pelaksanaan.Pentadbiran JKDM peringkat negeriakan menggunakan PP ini sebagai asasmenyediakanPPdiperingkatnegeri.

Berhubungan dengan cadangan untukmemendekkan:

i)Masaperlepasandagangan

Satukajiandananalisakeatasdatayangdiperolehi daripada EDI ComunicationServerInfo(ECSInfo.)yangdibangunkanolehEdaranITServicesSdn.BhdkeatasmodeimportiaituPelabuhanKlangbagimodelaut,KLIAbagimodeudaradanTg.Puteri bagi mode darat.

225



Cadangan oleh AFAM sewaktu perbincangan pada 9.7.2010 bersama wakil Bhg.Korporat :-

Pihak AFAM telah mengambil-maklumakan Piagam Pelanggan tersebut, yangtelah dipamerkan di lobi utama IbuPejabat JKDM. Walau bagaimanapunterdapat beberapa penambahbaikan keatas piagam masa dicadangkan sepertiberikut:

Bidang Kastam

1. Mengkaji semula masa yangdiambil bagi pelepasan kastambagidagangan import dari :

180 minit (mod udara) kepada 60minit.

130 minit (mod laut) kepada 60minit.

2. Mengkaji semula masa yangdiambil bagi pelepasan kastambagidaganganeksportiaitu:

180minit(modlaut)kepada30minit.

Cadangan ini dikemukakan berdasarkanpemerhatian serta kepantasan tindakanpelepasankastamdiduaStesenUtamaKastamiaituKLIAdanPelabuhanKelang.DimaklumkanbahawabagimodudaradiKLIA,masayangdiambilbagipelepasandaganganialahdiantara15sehingga30minit,manakalapelepasanbagisyarikat-syarikat multinasional di PelabuhanKelangmengambilmasa60minit(1Jam).

Perkara baru yang dicadangkan ialahuntukmengambil-kirabeberapaperkaratambahan berikut untuk disertakan kedalamPiagamPelangganJKDMiaitu:

1. ProcessingofBankGuarantees2. RedemptionofBankGuarantees

AFAMjugatelahmengutarakanisusupayadiadakan kemudahan “Greenlane for Cargo Clearance”.

Pencapaian :

ModeUdara(KLIA)=12%-45%

ModeLaut(PORTKLANG)=11%-24%

ModeDarat (TG. PUTERI) = 2% - 4%(Menepati masa yang ditetapkanmengikutPP)

Cadangan supaya masa pelepasandipendekkantidakdapatdilakukanuntuksementarawaktu.

Kajian lanjut secara manual berhubung masa pelepasan dagangan melalui kaedah TRS sedang dilakukan oleh Bahagian Perancangan Korporat.

ii)Memendekkanmasaprosesketetapankastam.

Di bawah Program Tranformasi Kastammelalui Makmal T15 yang diadakanpadaakhirtahun2010,telahdiputuskanbahawa masa pengeluaran ketetapankastamtelahdikurangkankepada30hari.

226



Bidang Perkhidmatan Teknik

Cadangan supaya dikaji semulamasa yang diambil bagi pengeluaranKeputusan Perjenisan dan KetetapanKastam:

- 90 hari dari tarikh permohonanditerima.

- 60haridaritarikhpenerimaanlaporanpakar.

Kedua-dua tempoh masa yangditetapkan adalah dianggap tidakmunasabah dan ‘unacceptable’ sertaboleh mengakibatkan kerugian kepadapihak industri dan peralihan pelaburankeNegaralain.

Cadangan:

Cadangan supaya segala ‘rulling’ yangdikeluarkan oleh Ibu Pejabat dan juganegeri-negeri dipaparkan ke dalamwebsite rasmi Jabatan untuk tujuanketelusan serta penyeragaman tindakanoleh pegawai-pegawai JKDM dan jugapihakindustri.

In view of the reduction of the FreeStorage Period at the ports, we have requested for a service level agreement from the RMC in the clearance of thefollowing categories of shipments:

1.Directrelease2.Physicalexamination3.CVI

This will have a direct impact on the forwarding agents and their customers as it would have financial implications should there be any delay by any oneparty in the clearance process. Theservice level agreement would then be the standard bench mark and itwould then alleviate the probability ofaccusationsbythepartiesconcerned.

Recommendation :RMC to issue a service level agreementas soon as possible.

Tindakan : Bahagian Perkhidmatan Teknik

Jawapan diterima pada 26.11.2011

Rujukan: KE.HT(90)515/09-1(25)

Semenjaktahun2008,semuakeputusanpenjenisan Ketetapan Kastam yangdikeluarkan oleh Ibu Pejabat telah pundipaparkandidalamLamanWebJabatanwww.customs.gov.my.Maklumattersebutboleh diperolehi melalui paparan InfoUntuk Agen /Syarikat dalam lamanwebberkenaan.

Lampiran A


**pengerusi mohon supaya bahagian membuat kajian lebih lanjut mengenai perkara ini**

Pada prinsipnya JKDM bersetuju dengan cadangan dan akan membuat kajian mengenai masa pelepasan (time release) di Port Klang dan KLIA dan proses ini melibatkan direct release dan pemeriksaan fizikal.

** Dibawa kepada PEMANDU untuk mendapat suara bagi memantapkan sistem.

Untuk Makluman

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4. PRINTING OF CUSTOMS OFFICIAL RECEIPTS (COR)

Usul oleh AFAM

All Official Customs Receipts are onlyprintedattheCustomspaymentcountersthus requiring the Customs Agents to leave their offices just to collect thereceipt. This is counter productive in this modern technological era in a paperless environment.

Recommendations :

RMC to modify the present system toallowtheprintingofCORtobedoneattheagents’premises.

(bil. 13 m.s 42 – minit 1/2009);(Bil 5.2.5, M/S 25 minit 2/2010 bertarikh 20 Ogos 2010).

Tindakan : Bahagian Kastam; Cawangan Teknologi Maklumat

Jawapan berdasarkan perbincangan (9.7.2010) diantara AFAM dan pihak Bhg.Kastam

Kebenaransyarikat/agenkastamuntukmencetakCORdipremismasing-masingtelah mendapat kelulusan daripadaMOFdanpenambahbaikansistemtelahselesaidanpengujiantelahdilaksanakan.CustomsReleaseDocumenthanyabolehdicetak setelah ketibaan kapal (ATA).Pilot projek dijadualkan akan dibuatdi Pelabuhan Klang pada 1 Jun 2011selama1bulan.AwarenessProgramakandilaksanakan pada pertengahan bulanMei 2011 kepada Pegawai Kastam danAgen Kastam. Pelabuhan Klang telahdipilih kerana banyak syarikat telahmenggunakan kemudahan pembayaranmelaluiEFT.Sebanyak11AgenKastamdiPelabuhanKlangtelahdikenalpastiuntukmenyertaipilotprojekini.

Jawapan oleh Cawangan Teknologi Maklumat:-

KementerianKewangantelahmeluluskanformat baru untuk COR. COR inihanya boleh digunakan sebagai buktipembayaran.JKDMakanmengemukakandokumen baru untuk tujuan pelepasan.Penambahbaikkan SMK perlu dibuatuntuk membolehkan kedua-duadokumen ini dicetak di premis agenpenghantaran.

Currently finalizing the detailed userrequirements for system modificationto allow printing of COR at agents’premises. Expected to be implementedbefore end of 2010.

CORakanbolehdicetakdipremisagenmelalui Portal Kastam apabila portalkastam disiapkan dan bukan melaluisebarang‘front-endsoftware’.

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Pilot projek akan dilaksanakan di KLIAdanP.KlangpadabulanJulai2011.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : SELESAI

5. CUSTOMS PASSES

Usul oleh AFAM

The procedure & authority for theissuanceofCustomspassesinPortKlanggoes against all norms. The Customs passes are issued by a third party whois not associated to RMC. How can athird party issue a Customs pass andevencollectRM20asafee?Thereisalsoa requirement that Customs pass can only be issued to personnel that haveattended the KAAK course and have avalidcertificateofpassing thisexam. Isthisanewpolicy?

Recommendations :

RMC Port Klang to take over theresponsibility of the issuance ofCustoms passes and also abolishes the requirement for the need for personnel to have a valid certificate of passing the KAAKexam.

bil. 15 m.s 44 – minit 1/2009);(Bil 5.2.6, M/S 26 – minit 2/2010 bertarikh 20 Ogos 2010) Tindakan : Bahagian Kastam

Jawapan terkini :

Surat rujukan KE.BB(91)001/01(6)bertarikh 6 September 2010 mengenaiPelaksanaanPemakaianPasPengenalan/Keselamatan Agen Kastam telah diedarkepadaSAFFLA.

Lampiran B

Permohonan pas agen kastam di buatmelalui unit kawalan agen (di WismaKastam Selangor, Pulau Indah) mulai 1November 2010 dengan menggunakanborangyangditetapkan.

JKDMSelangortelahmulamengeluarkanpasagenmulaiDisember2010.Sebanyak1,613 unit pas telah dikeluarkan olehJKDM Selangor kepada Agen Kastamsehingga kini. Sebanyak 1,102 jumlahAgenKastam/Perkapalanyangberdaftardi Selangor.

** Penggunaan pas akan dilaksanakanseluruh Negeri dan Bahagian KastamakanbincangdenganAFAMdanFMM.


SELESAI

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6. COMMON CUSTOMS STATION CODE

Usul oleh AFAM

PresentlyeachRMCstationis identifiedwith an individual station code which must be entered into the SMK systemwhenmakingdeclarations.

A Forwarding Agent is unable to makedeclarations at a different RMC stationif his company is not registered at thestation. This does not augur well in a globalised environment.

Recommendations :

ForwardingAgentsshouldbeallowedtosubmit declarations’ using a commoncustoms station code and the SMKsystem should be modified to acceptsuch submissions.

(bil. 20 m.s 49 – minit 1/2009);(Bil 5.2.7, M/S 26-minit 2/2010 bertarikh 20 Ogos 2010).


Jawapan terkini oleh CTM:-

Single Shipping Agent Code ( SKAP )telah berjaya dilaksanakan secara ‘live’bermula 1 Julai 2010. Pelaksanaan satuKod Agen Penghantaran masih dalamproses perbincangan. Perancangan mengadakanpilotprojekdiKLIAsedangdibincangkan.

BahagianPerkastamanbersetujudengancadangan AFAM untuk mewujudkanSingle Forwarding Agent Code.Pelaksanaansatukodagenpenghantarandalam proses perbincangan awal.

Jawapan terkini oleh Bahagian Kastam :-

Single Shipping Agent Code telah dilaksanakan pada 01 Julai 2010.Pelaksanaan Single Forwarding AgentCode akan dilaksanakan selepas kajianimpak mengenai pelaksanaan SingleShipping Agent Code dijalankan. Kajianimpakakanmengambilmasaselamatigabulan.Selepaskajianimpaktersebut,pilotrununtukpelaksanaanSingleForwardingAgent Code akan dilaksanakan.Untuk makluman, pelaksanaan SingleForwarding Agent Code masih lagidi peringkat perbincangan bersamapihak Dagang Net Tecnologies Sdn.Bhd. (DNT) dan CTM. Pihak DNT danCTM perlu mengemukakan cadangandan maklumbalas untuk pindaan danpenambahbaikan sistem sedia adalengkap dengan tempoh masa danjustifikasisertacartaperbatuansebelum15 April 2011. Walau bagaimanapun,DNTmemintadiberikantempohlanjutanselama satu minggu lagi.


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7. TARIFF CODE CHANGES

Usul oleh AFAM

Thereare instanceswhen JKDMofficersdisagree to the tariff code used for declaration of shipments. They thenamend these tariff codes which will invariably change the amount of dutiesto be paid. This change is however not available on the front end software of the Forwarding Agent who would haveto travel to the JKDM office to findout which item in the declaration was amended/changed.Theyhavetogobackto their office to notify the importer ofchange.

Recommendations :

JKDM must upgrade their presentsystems to allow the Forwarding Agentto be able to see which item in their declaration was amended or changed. This would reduce the unnecessarytraveltimeoftheForwardingAgent.

(bil. 22 m.s 51 – minit 1/2009); (Bil 5.2.8, M/S 28 – minit 2/2010 bertarikh 20 Ogos 2010).

Jawapan terkini:

CTMIbuPejabatmencadangkansupayafungsi Query dalam paperless bolehdigunakan untukmenghantarmaklumattentangpindaantariffkodyangdibuatkeataspengikraranKastam.

AFAM perlu berbincang dengan lebihlanjut dengan pihak industri mengenaikemudahanini.


8. PLACING A BLANKET BANK GUARANTEE WITH CUSTOMS HQ

Usul oleh MICCI

Currently,alldownstreamoilcompaniesare required to lodge abank guaranteewithCustomsHQassecurityforpaymentof sales tax for the release of petroleum products from the terminals/depots. These bank guarantees are issued bylocalbanks.

Recommendations :

For cost efficiencies, we recommend aCustoms bond in replacement of bankguarantees. With aCustomsBond, theRoyal Customs Department could stillexercise their legal rights under the Sales TaxAct 1972 to ensure full compliancebytheoilcompanies.

(bil. 32 m.s. 62 – minit 1/2009),(Bil 5.2.10, M/S 30 – minit 2/2010 bertarikh 20 Ogos 2010).

Tindakan : Bhg. Cukai Dalam Negeri


Kajian lanjut ke atas cadangan ini kiniadalah di peringkat akhir dan akandikemukakan kepada Ketua PengarahKastamuntukdipertimbangkan.

Jawapan terkini diterima pada 11.4.2011

Kertas cadangan untuk menggantikanjaminanbankdenganbonbagisyarikat-syarikat petroleum telah dikemukakankepadaTimbalanKetuaPengarahKastam(Perkastaman dan Cukai Dalam Negeri)untukpertimbanganmelaluiS.K KE.HF(90)769/06Klt.1pada17.04.2011.

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Keputusan:

JKDMtelahmemutuskanuntukmenjaminhasil negara syarikat petroleum diberi50%jaminanmenggunakanbonamdan50%Jaminanbank.

Sekiranyadisalahguna(abuse)tindakanakandikenakankeatassyarikat.


9. LOW THRESHOLD OF RM100, 000.00

Usul oleh ACCCIM

SMEs MS, Stainless steel, aluminumfabricators, wood and steel base furnituremakersarecomplainingof thelow threshold of RM100, 000.00 whichhavesubjectedthemtopayingsalestax.

PROPOSED REMEDIAL ACTIONS

ToincreasethresholdfromRM100,000.00to RM500,000.00 and to abolish thesalestaxcompletely.

(Bil 6.2, M/S 36 – minit 2/2010 bertarikh 20 Ogos 2010).

Tindakan : Bahagian Cukai Dalam Negeri

Jawapan diterima pada 29.11.2010.

Bahagian CDN akan meminta pihakACCCIM mengemukakan cadangansecara terperinci berhubung usul ini dan tarikh perbincangan mengenainyaakan ditetapkan sebaik menerima danmengkajicadangantersebut.

Jawapan terkini :

Wakil ACCCIM memaklum isu iniberkenaan dengan polisi dan akandibincangkandalammesyuaratbersamaMOFkelak.


10. CONSOLIDATION OF GENERAL CARGOES BY BONDED TRUCKS FROM BONDED AREAS

Usul oleh ACCCIM

To request the customs authority toallow consolidation of general cargoes by bonded trucks from bonded areas


Tindakan : Bahagian KastamJawapan terkini:

(i) JKDMbersetuju dengan permintaansupaya bonded truck yang samadibenarkanuntukmembawa

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irrespective Airport, Public bonded warehousesandFreeCommercialZones(FCZ) in transit for Langkawi via KualaKedah.

Rationale : Three years back whenbonded cargo to Langkawi were notallowed to devan at Kuala Kedah, thetransportation costs for traders in Langkawihasgoneup3-foldsasbondedtrucks from the Peninsular are requiredtodelivertoLangkawidoor.Generally most of the small or LCLimportsforLangkawigothroughPenangatvariousbonded/FCZwarehousesandfromBayanLepasairport.

HoweverthelastpointofconsolidationshouldrequiredattheFCZ,noapprovalwouldbe given compelling the truck togo to Langkawi via Kuala Kedah withplenty unutilised space resulting highercost for the receivers.


With no hindrance for consolidationactivities irrespective where the final point of console, would definitely costdown the trading items to boost the tourismindustryinLangkawi.In addition to the above facility, theCustoms could reinstate the devanning or unloading activities for GENERALCargoatKualaKedah for thebenefitofthe trade.

dagangan di mana duti/cukai yangbelum dibayar daripada stesenberlainan dengan pecah sil dan sil semula kenderaan di stesen-stesenberkenaan sebelum dihantar kedestinasiterakhir.

(ii) Bagi barangan bukan kritikalcadangan pecah sil di Kuala KedahdipersetujuidanterusmenggunakanK8 yang sama ke Langkawi. Bagibarangan kritikal, pecah sil hanyadibenarkandiLangkawi.


11. FACILITATE SMOOTH OPERATIONAL CHECKS ON “CRITICAL CARGO” (LIQUOR & TOBACCO)

Usul oleh ACCCIM

To facilitate smoothoperational checkson“criticalcargo”(liquor&tobacco)forbonafideimports&clampdownhardonsmuggling.Licensed importersof liquor& tobaccoare perplexed that the RMC are over-zealous on checking their imports ofsuch items in various stages, from Port examination to warehouse and subsequent inspections, when the rules & regulations in all respect are fulfilled


Tindakan : Bahagian Kastam

Pemeriksaan ke atas barangan kritikaladalah perlu untuk mempastikandagangan yang berduti tinggi dapatdikawaldenganberkesan.

Data kes daripada BahagianPenguatkuasaan berkenaan rampasanrokokdanarakbagitahun2009,2010dan2011 (sehingga April) yang melibatkankuantiti,nilaidancukaiadalahsepertidiJadual.

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for these movements, be it bankers’guarantees, imp. Licences & use ofproper bonded warehouses for storage.


Smuggled of contraband goods are in no way declaring as liquor or tobacco,hence legitimate declared goods of these items should be given uninterrupted transitormovement,especiallyfor“interterminal transfer”. Customs should conductexaminationonlyatdesignatedstoragepremises.Most often thannot,inspection of said goods at the ports or terminals encountered loss through pilferage.

Perbincangan berasingan dengan Bahagian Kastam . Syarikat yangcompliance tinggi patut diberi kemudahanini.Comparedengansyarikatyangtidakadacompliancetinggi.

Data mengenai rampasan Rokok

2009 2010

2011(sehingga

April 2011)

Kuantiti(Btg)

521,963,344 638,216,433 111,136,346

Nilai(RM)

70,902,559 86,903,122 11,367,876

Cukai(RM)

250,586,103 310,749,531 56,633,983

Data mengenai rampasan Arak

2009 2010

2011(sehingga

April 2011)

Kuantiti(liter)

984,075 1,315,048 394,451

Nilai(RM)

7,058,828 12,477,142 2,472,736.72

Cukai(RM)

17,496,850 30,387,041 7,040,787.54

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : Bahagian Kastam akan berbincang semula dengan ACCCIM untuk memberi kebenaran berdasarkan :

- K(8) digunakan secara elektronik;- Syarikat yang memiliki compliance

tinggi dibenarkan; - Penghantaran spesifik.

Untuk makluman

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12. VOLUNTARY DISCLOSURE OF NON COMPLIANCE ON CUSTOMS RELATED MATTERS

Usul oleh MIA Customs have always encouragedvoluntary disclosure by businessespertaining to non compliance. This also reflects good corporate governance being practiced byresponsible corporate citizens.

Businessesmayconductinternalreviewson customs matters and where non compliance involving short payment ofduties/taxes is highlighted, the following situationsarise:-

• to correct the situationBUT remainsilent on such non compliance and address the issue only whenquestionedbyCustoms;

OR

• as responsible corporate citizens,to own up on such non compliance by voluntary disclosure to Customsand pay the short fall of duties/taxes whether in one lump sum or in installments.

The reasons for such non compliance couldbemanywhich include ignoranceof the customs legislation, systemand process flaw where computation errors resulting in underpaymentof duties/taxes, human error, etc.

Wheresuchdisclosureismade,businesseswould generally apply for waiver ofpenalty (including late payment penalty).

There are instances where such underpaidduties/taxesareactuallypaidoutofcompany’sowncoffers,sincethecompanydidnoton-chargeduties/taxesto their customers in the first place.

(Bil 5.2.11, M/S 30 – minit 2/2010 bertarikh 20 Ogos 2010).



Jabatan belum mendapat maklumbalasdari pihak MOF. Surat susulanbertanyakanstatustelahdihantarsekalilagi melalui surat Ruj:KE.HF(-)379/12klt.4/(14)bertarikh29November2010.

*Tiada maklum balas dari MOF.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : Secara pentadbiran Ketua Pengarah ada kuasa untuk menentukan sesuatu tindakan.

- Syarikat tidak mahu diaudit.- penalti kuasa siapa.- syarikat tidak mahu dikompaun.

Untuk makluman

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When voluntary disclosure is made,businesses concerned expects to be treated in a proper manner, i.e.: -

• disclosureandpaymentofshortfallduties/taxes is received (treated) byCustomsinapleasantmanner;

• there is no punitive action (e.g.compound and/or no consideration forwaiveroflatepaymentpenaltyinthecaseofsalestax/servicetax);

• no immediate audit which reflectsnegative reaction by the Customsauthorities.

Recommendations :

Voluntary disclosure should beencouraged and such steps taken bybusinesses should be well (pleasantly)received as opposed to negative reaction suchasdemeaningremarks(unpleasantcomments)followedbyaudit.

Forvoluntarydisclosuretobethenorm,suchdisclosureshouldbetakeningoodfaith as a full disclosure which does not warrantanIMMEDIATEaudittoverifythesame. Voluntary disclosure of non complianceshould be encouraged by givingconsideration for waiver (full/ partial) of penaltyinapplicablecases;

It is proposed that businesses beallowed to make payment in lumpsum or installments and not being furtherburdenedby the requirement tocomplete returns (in the case of sales tax/servicetax)merelytofacilitateCustomsinprocessingthepaymentreceived.

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13. MASA KECEWA

Usul oleh FMFF

Dibawahbutiran9,Peraturan-peraturanKastam1977menyatakan:

“Whenovertimeisrequestedandwherethe request is not cancelled before the close of the ordinary office hoursimmediatelyproceedingthetimewhenitwasrequestedthatovertimebeworked,the person who made the requested shall payanamountoffivehundred(RM500)aspaymenttodisappointmenttime”.

Permohonan kerja lebih masa dibuatpada hari Jumaat untuk kerja lebihmasa pada hari Ahad dan permohonan terpaksa dibatalkan pada hari Sabtumaka pemohon dikehendaki membayarmasakecewakeranapihakKastamtidakbekerjapadahariSabtu&Ahad.

Pembayaran masa kecewa dikecualikansekiranya pengimport/pengeksportmemberi surat penjelasan sebabpembatalan.

PFFAmencadangkanagarpihakKastamdapat menerima pembatalan pada hari Sabtu untuk mengelak pemohonmembayar masa kecewa dan suratpenjelasan sebab pembatalan akandiberipadaharibekerjaberikutnya(hariIsnin) dan surat penjelasan pembatalanhendaklah disahkan oleh pihak Kastamuntukmengelaksebarangkesulitanyangakantimbuldikemudianhari.

Customs earlier reply : Customs allowovertime application for Saturday andSunday to be cancelled not later than5pmonFriday.


FMFFrequeststhatovertimeapplicationfor Saturday andSundaybe allowed tobe cancelled on Saturday or Sundayitself, i.e. actualdayswhereovertime isapplied for, and not as at present, latest bytheFridayprecedingtheSaturdayandSunday.



Mengikut Peraturan 9, Peraturan-Peraturan Kastam 1977, syarikathendaklah memohon kebenarandaripada Pengarah Kastam Negeri distesen berkenaan sebelum tutup waktubiasa pejabat sebelum sahaja masayang dipohon untuk kerja lebih masadijalankanbagimembatalkankerja lebihmasa yang telah dipohon itu denganalasanyangmunasabah.


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The letter from Importer and ExportercanbegiventoCustomsonMonday,thenextworkingday.

The disappointment fee should be waived on presentation of the explanation letter fromImporterandExporter.

14. UPLIFT BY CUSTOMS AS PER CUSTOMS FREIGHT RATE

Usul oleh FMFF

Goods imported under CIF that costmore than RM500 are taxable whilethose below this amount would not be taxed. Customs will compare the freight rate declared by the exporter to thestandard freight rate in the Customs list. Should the Customs freight rate be higher compared to the rates declared by the exporters, the Customs wouldthan uplift the freight rate in accordance to their rates. The uplifted freight rate is verymuchhigherthanthemarketrates,sometimestheamountvaryingby100%or more.

Customsearlierreply:

Bagi elemen freight, BahagianPerkhidmatan Teknik Ibu Pejabat KDRMtelah menetapkan dan mengarahkansyarikat-syarikat kurier supaya freightyang diikrar perlulah berpandukanIATA rates (International Air TransportAssociation).

Apabila nilai freight yang diikrar olehpihak agen didapati terlalu rendah,makapihakKastam,diKompleksKargoUdaraKedua(KKUK),PulauPinangdalammenguruskan taksiran nilai baranganimport (antaranya elemen freight) telahmenggunakansatugarispanduankadarfreightberdasarkanIATArates.

Taksiran semula komponen-komponennilaiCIFColehpihakKastam ini adalahsepertidiperuntukkandibawahSeksyen13AktaKastam1967.

(Bil 6.5,M/S 38– minit 2/2010 bertarikh 20 Ogos 2010).

Tindakan : Bhg. Perkhidmatan Teknik


Rujukan: KE.HT(90)515/09-1/(25 )

Satu Mesyuarat bersama pihakyang berkaitan telah dijadualkanpada 08 Disember 2010 yang akandipengerusikan oleh Y.Bhg Dato‘ TKPK(Perkastaman/Cukai Dalam Negeri) bagimembincangkanisuyangberbangkit.Salinan surat panggilan mesyuarat rujKE.HT(34.11)818/882(32) bertarikh 23November2010disertakan.(LampiranC)

Jawapanterkini:

Pelarasankostambangdaninsuransbagidaganganyangdihantarmelaluisyarikatperkhidmatan kurier adalah berasaskannilai urusniaga iaitu harga yangsebenar atau kena dibayar bagi barangberkaitan sehingga tiba di Malaysia.Ini adalah selaras dengan Peraturan5(1)(a)(vii), Peraturan-PeraturanKastam (Kaedah Penilaian) 1999.

Hasil daripada kajian yang telahdijalankan oleh Ibu Pejabat danperbincangan dengan pihak CAPEC,kadar tambang yang perlu dilevi atautaksir adalah seperti jadual A (lampiranD). Kadar tambang ini diperolehidaripada The Air Cargo Tariff (TACT) yang diterbitkan oleh International AirTransportAssociation(IATA).

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FMFF propose that Customs use theInvoicebasedonCIFtermsortheHAWBrates which is as the actual rate paid to Airlines. IATA rates are only publishedrateswhichareusuallyhigher.

Surat rujukan KE.HT (94)646/04-2/Klt.3(81) bertarikh 23.3.2011 mengenaipelarasankos tambang (freightcharges)dan insurans bagi dagangan yangdihantar melalui syarikat-syarikat kurierkeMalaysiaadalahberkaitan.


15. PRIOR ENGAGEMENT OF INDUSTRY WHEN ISSUING NEW CUSTOMS OPERATIONAL CIRCULARS

Usul oleh FMFF

Implementation of new Customsoperational procedures. The LogisticsAssociationsonly knowwhen a circularis received from Customs. There is no or lack of engagement with the stake-holders.


To avoid confusion and last minute rushtoseekclarificationfromCustoms,we propose that Customs have prior meetings to consult and brief stake-holders before implementing new operational procedures.


Jawapan:

Pihak JKDM telah mengambil maklumterhadap isu yang dibangkitkanini. Pelaksanaan sesuatu proseduratau penambahbaikan proses kerjamengambil kira pandangan dancadanganpihak industri terlebihdahulu(sekiranya perlu). Pelaksanaan prosedurataupenambahbaikanproseskerjayangdilaksanakan melalui konsultasi denganpihak industri antaranya adalah sepertiberikut:-1. Pelaksanaan FRID bertarikh 11Januari2011,

2. Self Certification bertarikh 19November2010,

3. Auto Release borang Kastam 1untuk syarikat Gudang PengilanganBerlesen (GPB) melalui mod udarabertarikh7Mac2011diKLIA.


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16. AUTOMATIC RENEWAL OF CUSTOMS LICENCE

Usul oleh FMFF

RenewalofCustomsAgent’sLicence.Presently, applications for renewal hastobemadeafterthebeforetheexpiryoftheLicence.

Sometimes there are delays to processand renew the Licence, includingsubmission of all required documents again.


Weproposethattherenewalbegrantedautomaticallytothosewhodonothavea bad record with Customs (guidelines can be discussed with Customs).Documents will be submitted only ifrequiredbyCustomsandnotmandatoryrequirement as at present.

(Bil 6.8,M/S 40– minit 2/2010 bertarikh 20 Ogos 2010).


Jawapan:

Pembaharuan semua kelulusan lesenyang dikeluarkan oleh JKDM diberidengan serta merta mulai 13 Februari2007.

Bagikelulusanagenpenghantaran,tiadadokumen sokongan diperlukan jikalautiada perubahan ke atas maklumatdokumen yang dihantar sebelumpembaharuan. Perkara ini dipersetujuidalam Mesyuarat Panel Perunding1/2009 pada 15 Julai 2009. Suratrujukan dokumen-dokumen yang perludikemukakan semasa pembaharuankelulusan agen penghantaran adalahseperti berikut: KE.HE(44)001/01-3(A)Klt.3(77)bertarikh15Julai2009.SuratinitelahdiedarkankepadasemuaPersatuanpadatarikhyangsama.

Dasar pembaharuan kelulusan yangmengarahkan PKN meluluskanserta merta telah dikeluarkan olehJKDM, Ibu Pejabat melalui surat ruj.KE.HB(-)140/2(24) bertarikh 23 Januari2007dansuratruj.KE.HE(-)669/01-2(13)bertarikh13Februari2007.

Bagikelulusanagenpenghantaran,tiadadokumen sokongan diperlukan jikalautiada perubahan ke atas maklumatdokumen yang dihantar sebelumpembaharuan. Perkara ini dipersetujuidalamMesyuaratPanelPerunding1/2009pada15Julai2009.

Surat rujukan dokumen-dokumen yangperludikemukakansemasapembaharuankelulusan agen penghantaran adalahseperti berikut: KE.HE(44)001/01-3(A) Klt.3(77) bertarikh 15 Julai 2009.Surat ini telahdiedarkankepadasemuaPersatuan pada tarikh yang sama.

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17. ADDRESS THE CEPT PREFERENTIAL PRACTICE ON CERTIFICATE OF ORIGIN CORRESPONDING TO THE TARIFF CODE

Usul Oleh FMFF

ToaddresstheCEPTpreferentialpracticeon Certificate of origin corresponding to the tariff code indicated on the certificate, as criteria to qualify for thetax incentives.

On many situations, though the tariffcode may be different, the goodsdescription was correct.

During the SMK meeting in Port Klangdated21/10/09,Customs informed thatthe customs officer can also accept if the goods description is correct though the HScodeiswrong.

However, this is not the case. SomeCustoms officer do not accept the tariff code even if the description of goods is correct.


i. NeedtoknowclearlyCustomsstandon this issue, whether they onlyaccept thecorrectHScodeand thegoodsdescriptionortheycanacceptif the goods description is correct thoughthetariffcodemaybewrong.

ii. That Customs accept the goods descriptionas thebasisasHScodemay differ, depending from whichcountryoforigin.

Tindakan :Bahagian Kastam

Jawapan :

Kod tariff adalah sebagai panduansahaja.JikalaudeskripsidagangandalamForm D tidak mengelirukan, ia bolehditerimawalaupunkodtarifftidaksesuai. Panduan yang diberikan mengenaisesuatu barangan sama ada layak atautidak menikmati pengecualian melaluisesuatu perjanjian perdagangan adalahtertakluk kepada diskripsi dagangantersebut dan bukannya kod tarif yangdiberi. Antara surat panduan yangdikeluarkanadalahsepertiberikut:-

1. Surat berkaitan Masalah PelepasanBarang-BarangYangDikecualikanDutiImportDiBawahSeksyen14(2)AktaKastam1967telahdiedarkanmelaluisuratPekelilingBahagianPerkastamanBil8/88ruj.KE.HE(83)650/03Klt.4(39)bertarikh21Julai1988sertasuratruj.KE.HE(83)650/03(53)bertarikh23Mei2001.

2. Surat berkaitan Kesilapan Kod TariffDalam Preferential Certificate OfOrigin ruj. KE.HE(-)379/12Klt.8(36)bertarikh7September2010.


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18. STANDARDISE PROCEDURES FOR RE-IMPORTATION OF GOODS THAT CAN BE REUSED

Usul oleh FMM

Plastic and steel pallets, drums, protective pads, spools, bobbins, polyurethane foams, paper or plasticlayer pads, metal or plastic racks, areused by manufacturers as part of thepackaging toavoid finishedgoods frombeingdamagesduring exports. Inordertoreducecosts,manufacturersoftenre-import these packagingmaterials to bereused for future exports.

Recommendation :

To amend Section 94 of the CustomsAct as soon as possible and to include waiverofdutyandsalestaxonreusablepackaging materials that have beenexported including plastic and steel pallets, drums, protective pads, spools, bobbins, polyurethane foams, paperor plastic layer pads, metal or plasticracks and then brought back intoMalaysia,reusedandre-exportedwithina stipulated period.

Goods manufactured and exported byMalaysian companies should not beimposedwithsalestaxandimportdutywhen the goods are brought back intoMalaysia, reused and then exported.There are currently provisions in theCustomsLawsi.e.Section51,52,58and68ofCustomsDutiesOrder(Exemption)2008andSection51,54,55,74and75oftheSalesTax(Exemption)Order1980thatprovidesforrecycleproductstobebroughtintoMalaysiafreeofimportdutyand sales tax. However exemption ofthe duty and sales tax is based on thediscretion of Customs officers at the pointof importation.FMMsuggest thatthe CustomsDepartment develop clearguidelines on the procedures to bring in goods which will be reused and further exported.

(bil.26 – m.s 58 – minit 2/2008);(Bil 5.2.4, M/S 24 – minit 2/2010 bertarikh 20 Ogos 2010).

Tindakan : Bahagian Pertek

Jawapan terkini

Pindaan telah dilakukan dan digazetpada27Ogos2010.

Lampiran E


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19. STANDARDISE PROCEDURES FOR IMPORTATION OF WASTE NOT CONTAMINATED BY SCHEDULE WASTE

Usul oleh FMM

The Fourth Schedule of the Customs(Prohibition of Import) Order 1998 onwastewhichmaycontaineitherinorganicconstituents e.g. rags, plastics, papers or filters contaminated with schedule waste states that the import of such goods should be accompanied with a letter of approval issued by or on behalf ofthe Director General of EnvironmentalQuality,Malaysia.

There has been numerous incidences whereby waste which is notcontaminated by schedule waste suchas old news papers and magazines,emptyplasticbottlesandragshavebeendetainedat theMalaysianportofentryas the importer was not able to provide aletterofapprovalfromtheDepartmentofEnvironment(DoE).

TheDoEwhenapproachedforaletterofapproval informed that as these reusable or recyclable wastes are not scheduledwaste and therefore would not be able to issue a letter of approval to allow the importation of such products. To assist importers however, the Department ofEnvironmenthasissuedlettersinformingthat the imported products are not ScheduleWastes.Asampleoftheletteris attached.

IncertaininstancesthisletterfromDoEis accepted by Customs while in otherinstances the letter is inadequate. The process toobtain letters fromDoEandtheconfusionsattheportofentrycouldfurther delay shipments and increasestorage charges.


It is suggested that the CustomsDepartmentworkwiththeDepartmentofEnvironmenttodevelopclearguidelineson the procedures to import waste which


Jawapan:

CadanganFMMuntukkastammenerimapengesahan surat daripadaDoE adalahdipersetujui oleh JKDM. Surat edarantelah dihantar kepada stesen supayamenerimasuratdariDoEyangmemberipelepasan kepada dagangan yang tidakmengandungi Schedule Waste. Arahanmengenai perkara ini telah dikeluarkankepadasemuaPKNmelaluisuratrujukanKE.HE. (-)379/12Klt.8 (24)bertarikh17Jun2010.


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arenotcontaminatedbyschedulewaste.During the interim period until properprocedures are put in place, we urge that all Custom stations accept letters from DoEstatingthatthe importedproductsarenotScheduleWaste.

20. TEMPORARY IMPORTATION

Usul oleh FMM

Customs Order No. 29 on TemporaryImportation dated 02.09.2009 statesthat the importer is required to submit their import application to the Customs station of importation and obtain approval from the Customs station prior to importation. The application is to be accompanied with a bank guarantee.For imports through multiple importstations, the importer is required to submit the application to each import station and each application to be accompanied with a bank guarantee.Approvals are to be obtained from eachCustomsstation.Forexample, ifacompanyisimportingthroughPortKlang,KLIA and Johor, they are required tosubmitapplicationsandbankguaranteeto these three different stations.Prior to this new ruling, importers with imports through multiple import stations were permitted to submit their import applications for approval to the nearest Customs station and using a single blanket Bank Guarantee. The Customsstation would advise the other import stations on the approval using the blanketBankGuarantee.


To facilitate imports, it is suggested for Customs to revert to its previous practice whereby it allowed importers to submitapplication for temporary importationto the nearest Customs station using blanketBankGuarantee.



Jawapan terkini:

- Pengimportan sementara melalui‘multiple’ stesen importdibenarkandengan pendaftaran jaminan bank(single/blanket)distesenpengawal.

- Pengimportan sementara jugadibenarkan menukar stesen importtetapi dengan kelulusan PengarahKastam Negeri yang memberikelulusan asal ke atas permohonanimportsementaraberkenaan.

- Bhg. Perkastaman Ibu Pejabat telahmengeluarkan surat pemaklumankepada semua Pengarah KastamNegerimengenaipindaan yangakandibuat terhadap Perintah Tetap Kastam Bil.29 surat rujukan KE.HE.(44)340/06Klt.3(5)bertarikh24Ogos2010.


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21. EXPORT C8 POST DECLARATION FOR PENANG FIZ (FREE INDUSTRIAL ZONE)

Usul oleh CAPEC

• TheFIZlocationsinPenangatBayanLepas and Prai has been using the‘paper-less’ method of declarationbut it needs to be declared before theshipmentbeingpick-up.Alsothephysicalpaperworkisstillrequiredatthe point of sealing.

• Currentprocessisnotsupportingthemovement of EDS (Express DeliveryServices) shipment well as it is time consuming and during critical hours we could not move the shipments due to various reasons including DagangNetSystemissue,manpowerat customs, too many clients atcustoms during the rush hour, etc.


• WerecommendtofollowtheapprovalgrantedfortheFIZinotherstatesinMalaysia. This approval was grantedbyCustomsHQunder the referencenumber KE.HE(-)515/11-15.Klt.2/(42), KE.HE(-)515/11-15.Klt.2/(32),KE.HE(-)515/11-15.Klt2/(14).

The approval allows us to do post declaration with the shipment moves on manifest basis. It is also a provenprocess which being well implemented atW.Persekutuan,Selangor,MelakaandSarawak.


Jawapan:

i. Pada masa ini kemudahan PriorReleasekepadasyarikatperkhidmatankurier telahpun diberi oleh KastamFIZPulauPinang,bermuladaripukul12 malam hingga 8.00 pagi.

ii. Pihak FEDEX Zon Utara dimintauntukmembincangkanhalinidenganKastamFIZPulauPinang,

iii. Bahagian Kastam Ibu Pejabatakan mengkaji kesesuaian projekASEAN Customs Clearance Services(ACCESS) sama ada ianya perludipanjangkankelain-lainnegeri.

Jawapan terkini:

Hasil perbincangan diantaraBahagian Perkastaman denganCAPEC,memaklumkan bahawa perkaraberkaitan telah dilaksanakan di PulauPinang dan isu ini dianggap selesai.

i. Bahagian Perkastaman Ibu Pejabattiada halangan bagi membenarkanperlaksanaan proses pengikraranBorang Kastam No. 8 (eksport)selepas pelepasan kastam denganmenggunakan post declaration yangdiluluskan di Pulau Pinang melaluisurat Bahagian Perkastaman IbuPejabat kepada Pengarah KastamNegeri Pulau Pinang [rujukanKE.HE(44)690/04-4(7) bertarikh 13Disember2010].

ii. KelulusantelahdiberikepadaFEDEXDi Pulau Pinang oleh negeri melaluisurat rujukan KE.PB(99)769/08(62)bertarikh6Januari2011.


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22. LANGKAWI & LABUAN FREE PORT DECLARATION

Usul oleh CAPEC

•Currentprocedureforalltheinboundshipment clearance for Langakawi& Labuan need to be done at therespective location.

• Upon arrival at KLIA InternationalAirport these shipments will be moved as ZB3 and the EDScompanies need to appoint an agent tocleartheshipmentatLangkawi&Labuan.

• Due to insufficient volume intoLangkawi & Labuan, the EDScompanies unable to set-up theirown clearance facility over at thelocations.

Clearance using agent is too expensive and there are also other unnessasarycost such as terminal charges, breakbulk,etcbeingincurred.


• KLIAbeingthemainclearancehubforalltheinboundintoMalaysiashouldbe allowed to clear the shipment to LangkawiandLabuanwithoutitbeingtreatedseparately.

• Customs should revisit this processand make ammendments to thepolicyandallowtocleartheshipmentatKLIA.

Werecommendtohaveaspecialclauselike what we have for other exemptionshipments(suchasLMW)toindicatethefree-portdeclarationandwaivetheduty&taxastheshipmentsaremeanttobeusedinLangkawi&LabuanwhicharetheFreePorts.

Tindakan : Bahagian KastamJawapan :

Perkara ini telah dibincangkan bersamaCAPECpada25April2011,pihakCAPECbersetuju dengan prosedur yang telahdilaksanakan.


Walaubagaimanapun,isuinimemerlukanperbincangan lanjut di antara Bhg.KastamdanCAPEC. Untuk Makluman

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23. RECOGNIZING PENANG EXPORT DECLARATION DEMINIMUS FOR BOTH K2 & K8

Usul oleh CAPEC

• IthasbeenapracticeinPenangFCZat Batu Maung (KKUK) to allow forexport declaration for K2 & K8 forshipmentsaboveRM300.

• Shipments below the exportdiminimus (RM300) will not besubjectfortheK2&K8declaration.

• However since several months backthe Customs Authority in Penang isinsistingforfulldeclarationoftheK2&K8regardlessofvalue.

• Such ruling has incurred highoperatingcosttotheindustryplayers.

• The above practice has been usedbaseonwritten approval by PenangCustoms.Webelieveitisalsointheir‘PerintahKerjaNegeri’.


• Werecommendtorevertbacktotheold process.

• Wedonotseeanyvaluetothenewprocess as Customs will not benefit in termsofrevenuetothem.Itwillonlyincreasemorework for thecustoms(operations) and with the shortage of customs manpower at customs it will onlydelaytheprocess.

It is also make our operating cost tobeveryhighand the industryhasbeenshouldering this unexpected cost.

(Bil 6.16, M/S 47 – minit 2/2010 bertarikh 20 Ogos 2010)

Tindakan : Bahagian KastamJawapan:

i. Buat masa ini tidak ada peraturanyang menetapkan deminimus valueuntukeksport.Pelaksanaansebelumini adalah secara pentadbiran. Perkara ini akan dikaji selepasmendapatmaklumbalasdariKastamPulau Pinang.

ii. Su r a t : KE .HE ( ) 656 /02K l t . 1 ( 20 )(lampiran F) telah dihantar kepadaStesen Pulau Pinang pada 26 Julai2010 untuk mendapat maklumbalasmengenai deminimus value untukeksport.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** CAPEC diminta mengemukakan kertas cadangan tanpa perangkaan (statistik).

Untuk Makluman

247



24. EAST MALAYSIA – KOTA KINABALU IS NOT RECOGNIZING THE K1 DECLARATION OR CLEARANCE THAT BEING DONE AT KLIA

Usul oleh CAPEC

• Kota Kinabalu has been practicingre-evaluting of the InternationalShipmentthatbeingclearedatKLIA.

• There are shipments subject for re-examination,duty&tax,etc.

They also do not recognize theDirect Release under the customsduty (exemption) order section 172which clearly mentioned that nodocumentation/certificate required. (please find the attached copy of theorder).


• Weneedaclearunderstandingoftheprocedures inKotaKinabaluas theyclaim it part of their procedure.

If there is indeed a different set ofrules for Kota Kinabalu or Sabah, werecommend to revisit it to facilitate the import&exportintothestate.


Jawapan:

i. JKDM bersetuju bahawa bagikonsainmen Pos Malaysia yangmelebihi50kg,BorangK3digunakandan bagi konsainmen kurangdaripada 50 kg consignment noteCN38 postal manifes digunakan.Untuk pemindahan konsainmen dariLapangan Terbang AntarabangsaKota Kinabalu ke Pejabat PosMalaysia, kenderaan berkuncihendaklah digunakan dan pihakkastamakansilkenderaanberkunci.

ii. JKDM LTA Kota Kinabalu bersetujupemeriksaan tidak akan dilakukanuntuk konsainmen yang dilepaskandariKLIAdanisumengenaipelepasanterusjugaselesai.


25. INTERNATIONAL SHIPMENT WHICH IS FULLY CLEARED IN ONE AIRPORT (OR FCZ LIKE KLIA) ARE NOT ALLOWED TO BE MOVED VIA AIR (OR TO BE TAKEN OUT AT OTHER CUSTOMS ZONE) TO ANOTHER AIRPORT (OR FCZ LIKE PENANG)

Usul oleh CAPEC

Usul oleh CAPEC

• There has been few instances thatwhen we clear a particular shipment inKLIAandmoveditviaairtoPenangand take the shipment out of thePenang(KKUK)airportfordeliverytocustomer – we were barred to do so.

• The reason provided by customsthat theGCS (GateControl System)isonlytiedtoindividualairportsand


Jawapan:

Pengikraran dan proses pelepasankastam hendaklah dilakukan di tempatpengimportanberlaku.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** Bahagian Kastam, Caw.Teknologi Maklumat dan CAPEC berbincang semula hal ini.

Untuk makluman

248



it cannot allow shipment from other locations to be released.

• This is a biggest problem forcompanies that wanted to have one single clearance point to be more cost effective.

• Why the GCS system will notrecognizethis?

• Whatareotherlimitations?


• We recommend customs to revisitthis and make necessary changesto facilitate the movement. This is an unacceptable practice as we are operatinginthesamecountry.

26. BONDED SHIPMENT – SEAL AND RESEAL PROCESS

Usul oleh CAPEC

We have the following scenario asexample – if there are 2 shipments in ourtruckwith2differentK8formsbeingdeclared, onedestined from JB toKLIAand another from JB to Penang. Bothshipments move in the same truck –and upon arrival in the first point which is KLIA, the second shipment is notallowed to be re-seal at this point foronwards movement to Penang.

• We need to understand why suchrestriction are made especially byCustoms Penang.

• We cannot afford to have individualbond movement truck to eachlocationasitwillbeverycostly.



Jawapan pada 21.1.2011

JKDM bersetuju untuk membenarkanbondedtruckuntukmembawabeberapakonsainmen untuk destinasi yangberlainan. Pindaan No. 2 bagi PerintahtetapKastambilangan54yangbertajukPermindahan barang-barang berdutidenganmenggunakankhidmatpembawalesen no.rujukan KE.HE(83)669/05(45)bertarikh 08 september 2010 adalahberkaitan.

Kemudahan pemindahan adalah untuksemua jenis barangan KECUALI ROKOKDANMINUMANKERAS.

Syarikat perlu memohon kepadaPengarahKastamNegeriuntukmendapatkelulusanmenggunakankemudahanini.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : **Perbincangan antara Bahagian Kastam dengan CAPEC telah mendapat persetujuan dan menganggap isu ini telah selesai.

SELESAI

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3.0: JAWAPAN BAGI USUL-USUL BARU


1. APPLICATION AND RENEWAL OF LMW LICENCE

Usul Oleh FMM

Presently the application for LicensedManufacturing Warehouse (LMW)licencecanonlybedonemanually.Theapplication is required to be submitted to nearest State Customs Departmentwhere the proposed warehouse is to be located. A hardcopy of the application formtogether with certificates, factory planand other supporting documents are required to be fully furnished to theCustoms station. The licence is subject to annual and insome cases 2 year renewal. Renewal ofthelicencesisalsocarriedoutmanuallyand should be made at least one month beforeexpirydateoftheexistinglicence.

Recommendation :

FMM request for online submissionand processing of the application and renewaloftheLMWlicence.

The online submission of the forms and supporting documents will assist manufacturers especially companieslocated away from State CustomsDepartmenttoapplyandrenewtheLMWlicence.

Online approvals could be granted inprincipal pending inspection of premise and citation of original documents.


Jawapan :

JKDMbersamaXYBASESdnBhdsedangmembangunkan Portal Kastam yangmengandungi 12 sub module di dalam aplikasi eLesen. Salah satu moduladalah permohonan lesen Gudang PengilanganBerlesen.Melaluimodul inisemuapermohonandankelulusanakandiproses secara online.


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2. CONGESTION AT BUKIT KAYU HITAM ENTRY POINT

Usul Oleh FMM

BukitKayuHitamentrypointiscongestedespeciallyduringpeakperiods.

Presently the Customs station in BukitKayu Hitam is operating on a 12 hourbasis and a new entry point at DurianBurungnearKualaNerang/Balingisonlyopened to public and not for commercial vehicles.

Recommendation :

To facilitate trade, it is suggested that Customs Bukit Kayu Hitam stationoperateona24hourand7daysaweekbasis. It also suggested for more entrypoints be established to facilitate cross border trade with Thailand.


Jawapan:

BahagianPerkastamanbersetujudengancadangan tersebut. Namun pihakberkuasa Thailand beroperasi pada jam6.00 pagi sehingga 12.00 tgh malamwaktu tempatan.Operasi 24 jam yangdicadangkan adalah tidak praktikalkerana pihak berkuasa Thailand hanyaberoperasi18jamsahajaselarasdenganperjanjian bilateral yang ditandatanganidan salah satu aspek yang ditekankanialahsoalkeselamatanNegara.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** Bahagian Kastam akan melawat Bukit Kayu Hitam untuk mendapat kepastian.

Untuk makluman

3. PARTICIPATION OF SMES IN THE AEO PROGRAMME

Usul oleh FMM

Over96percentofcompaniesinMalaysiaare small and medium enterprises (SMEs). Presently the SMEs are notable to participate in the Authorised Economic Operator (AEO) due to thestringent eligiNOity conditions whichhaslargefinancialimplicationsonSMEs.Fromthe12criteriawhichcompaniesarerequiredtofulfil tobegrantedtheAEOstatus,SMEsfindithardtocomplywithcrisis management, incident recoveryas well as measurement, analysis andimprovement.

Recommendation :

As a large portion of Hong Kongbusinesses are SMEs, the AuthorisedEconomic Operator (AEO) programmeimplementedbytheHongKongCustomshas been adapted to increase SMEsparticipation in the AEO programme.


Jawapan:

ProgramAEOyangdiwujudkanolehJKDMmemerlukan pemohon untukmematuhikedua-dua keperluan sekuriti rangkaianbekalan dagangan dan pematuhankepadaperundangansebagaimanayangditetapkanolehWCOSAFEFoS.

Cadangan FMM untuk sistem 2-tierboleh diterima dalam keadaan biasatetapi untuk tujuanMutual RecognitionArrangements (MRAs) dengan negararakan dagang hanya syarikat yangmematuhi semua kriteria ditetapkanakandipertimbangkan.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** Buat masa ini Negara yang mempunyai MRAs tinggi adalah Jepun dan USA.

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TheHongKongCustomshasdevelopeda two tier approach whereby Tier 1companieswhichconsistofSMEsneednot meet the difficult conditions to be granted the AEO status. The Tier 2consists of multinational companies which are able to comply with the 12criteriaforobtaininganAEOstatus.

FMM recommends for the MalaysianCustomsDepartmenttoadoptasimilarAEO programme using the two tierapproachtofacilitatetradeforSMEs.

Kriteria stringent sangat penting bagi menentukan syarikat benar-benar layak.

Untuk makluman

4. SELF-CERTIFICATION REGIME – PROPOSAL TO IMPOSE STRICTER PENALTIES AGAINST FRAUDULENT DECLARATIONS

Usul oleh FMM

ASEAN is presently moving towards aself-certificationregime.Self-certificationallows certified exporters to declare the origin of their exports on invoices.

FMM supports the need for a self-certification regime to facilitate trade among importers and exporters. There are, however, concerns that self-certification would lead togreater falsification and forgery ofdocumentation and declarations.

Abuse of the self-certification systemcould be curbed if penalties under the Customs Act were further tightened.

Currently, Section 133 (1) (g) of theCustoms Act 1967 stipulates thepenalty involved for making incorrectdeclarationsandonfalsifyingdocumentsas follows:(g) being so required under section 87A fails to make a declaration in theprescribed form, within the stipulated period thereunder, of goods exported, shall, on conviction, be liable to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceedingfiveyearsortoboth.


Jawapan:

Berhubung Isu tambahan yangdibangkitkan, Bahagian Perkastamanambil maklum mengenai perkara inimemandangkanadakewajarannyauntukmenerima isu yang dibangkitkan danakanmengambiltindakansewajarnya.

Sebagai tindakan awal, BahagianPerkastaman telahmendapatmaklumatdari Bahagian Perkhidmatan Teknik, IbuPejabat bahawa pihak JawatankuasaMengkajiKeberkesananUndang-UndangJabatan akan mengeluarkan suratkepada semua Bahagian di Ibu Pejabatmengenai sebarang keperluan pindaanundang-undang dilakukan. Oleh yangdemikian, tindakan sewajarnya akandiambil setelah menerima surat edaran dariJawatankuasatersebut.

Catatan:

Salah satu kemudahan yangdiperkenalkan oleh kerajaan bagimemudahkan perdagangan di kalanganASEANadalahdenganmemperkenalkanSelf-Certification Sistem. Sistem inimembenarkan pengeksport mengikrarsendiri negara asal dagangannya diatas inbois komersialnya semasapengeksportan dilakukan. Sistem inihanya ditawarkan kepada CertifiedExportersahaja.

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Recommendation :

It is recommended that the penaltiesunderSection133(1)(g)oftheCustomsAct 1967 on falsification of documentsand incorrect declaration, be revised as follows:

Fine• Notlessthanfiftythousandringgitor• 3 times the value of the goods

in respect of which offence was committed,whicheveristhegreater;

OR

Imprisonment• Termnotexceeding5years;

OR

Bothfineandimprisonment

Apabilaimportpula,kitaakanmenerimainbois komersial dari Certified EkporterdariahlinegaraASEANyanglain.

Kemudahan yang diberi ini adalahmenggantikan penggunaan Borang Dbagimaksudmendapat konsesi tariff dibawahATIGA.

Kemudahan ini diperkenalkan agarpedagang-pedagangdapatmenjimatkankos dan memudahkan pergerakandagangandikalangannegaraASEANini.

Kemudahan yang diperkenalkan ini,walaupun ada kebaikkannya tetapitidakdinafikanbahawaianyajugaakanmembuka ruang kepada pedagang-pedagang yang tidak jujur denganmembuatpengikraranyangpalsu.

Berdasarkan kesalahan-kesalahanyang dikesan, JKDM akan bertindakberdasarkan peruntukan di bawahseksyen 133 Akta Kastam 1967.Walaubagaimanapun seksyen ini tidakmenetapkan jumlah minimum penaltyyang akan dijatuhkan. Keadaan inimembuatkan pesalah boleh membuatrayuan seminimum mungkin kepadapihak penghakiman setelah sesuatuhukumandijatuhkan.Jikaadapenetapanjumlah minimum penalti, sudah pastipihak penghakiman tidak ada pilihanmenjatuhkan hukuman dibawah darihad minimum tersebut. Cadangan had minimumtersebuthendaklahpadasatujumlah dimana semua pihak akan lebihberhati-hati ketika membuat sesuatupengikraran.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** Hanya kilang yang mengeluarkan produknya akan dapat mengenali produknya.

Untuk makluman

253



5. SCANNING MACHINE AT NORTH BUTTERWORTH CONTAINER TERMINAL

Usul oleh FMM

The North Butterworth ContainerTerminal (NBCT) scanning machine isold and slow, and requires a long time to scan import containers.

ThecurrentscanningmachinedelaystheimportclearanceofcontainersatNBCTas the import volume at NBCT is largeandwillonlyincreaseovertime.

Recommendation :

FMM understands that the RoyalMalaysian Customs Penang Branchhad proposed to the Royal MalaysianCustoms Headquarters to purchase anew scanning machine to replace the old scanningmachineatNBCT.

FMMwouldliketosupporttheproposalfrom the Royal Malaysian CustomsPenang Branch that Customs acquire anew scanning machine to replace the old scanningmachineatNBCT.

Asthe importvolumeatNBCTwillonlyincrease overtime, a new machine will be needed to handle the present and future needsatNBCT.

It is requested that CustomsHeadquarters expedite this purchaseto enable faster import clearance of containersatNBCT.

Tindakan :Bahagian KPSM ( Caw. Perolehan )

Jawapan : Mesin pengimbas kontainer di NorthButterworth Container Terminal yangdiperolehi pada tahun 2002 masih dalam keadaanbaik. Jabatan tidakmempunyaicadangan untuk menggantikan padatahun ini memandangkan keutamaanjabatanberdasarkankepadaperuntukanyangdiluluskanpadatahun2011adalahuntuk menempatkan mesin pengimbasbaru di CIQ Bangunan Sultan Iskandar,JohorBaharu yangmana laluan import-eksport di CIQ berkenaan akan mulaberoperasi pada pertengahan tahun ini.


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6. PUBLIC BONDED WAREHOUSE

Usul oleh AFAM RMC has changed the criteria for theapproval of Public Bonded Warehouselicence.Theyarenowimposingcriteria’sasfollowsforCriticalItems:

1. Valueofgoodsstoredin1yeartobeofaminimumvalueofRM3.5million.

2. Bank guarantee of 10% of the totaltaxinvolvedoveraperiodof1year.

This new requirement for value of goods over a period of 1 year is unrealistic &has no business relevance.The need forbankguaranteeof10%of total taxis alsounjustifiedas itonly tiesup thecompaniescashreserves&wouldaffectthe cashflow.

Recommendation :

The two mentioned criteria to be removed from the requirements for the issuance of Public Bonded WarehouseLicence.


Jawapan:

1. Menurut PTK 53 bertarikh 19 April2010, tiada syarat yangmenyatakanbahawa "Value of goods stored in1yeartobeofaminimumvalueofRM3.5million".

2. 10%JaminanBankdarijumlahpuratabulananbagitempohsetahunkeatasduti dan cukai yang terlibat untukbarang-barang yang disimpan dalamgudang.

Kaedah Pengiraan :

Jumlah duti setahun x 10% 12 bulan

Contoh :

RM1,200,000.00 x 10% 12

= RM10,000.00


7. FAST TRACK

Usul oleh AFAM RMC has introduced a facility calledAuthorised Economic Operator in linewith the Customs Golden Client policy.Among the objectives of this policyis to develop a smart partnership between customs and the private sector to achieve supply chain security.This is however restricted toMalaysianmanufacturers and traders. The freight forwarders who form an integral part of thesupplychainhavehoweverbeenleftout.Theforwardersconstituteto99%ofallshipmentsclearedwithinthecountry.


Jawapan:

JKDMmenggunakankonseppendekatan‘phased-in’ dalam membuka programkepadapihakpedagang/operator.

Skopakandiperluaskanmengikuttahapkemampuan JKDM dalam memantauperjalanan Program serta fasiliti yangdisediakan.

Ini juga merupakan pendekatan yangdiamalkan oleh Negara-negara majuseperti Jepun dan Korea, yang telahmemulakan Program AEO denganterlebih awal.

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Recommendation :

RMC to develop a policy which wouldrecognize freight forwarders who havedemonstrated a high level of compliance to customs legal and regulatoryrequirements and accord them the similar benefits. This can be termed as FastTrack.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : **Kemudahan dipanjangkan kepada syarikat freight forwarding.

Untuk makluman

8. DUTY PAYMENT WITH THE SURETY OF BANK GUARANTEE

Usul oleh AFAM

PresentlypaymentofCustomsdutiesbychequesisdonebythepriorplacementofbankguaranteeswithRoyalMalaysianCustoms at respective RMC stations.This process involves the placement of cash or other financial instruments with the banks in return for the issuanceof the bank guarantee. This again tiesdown the cash flow of the respective ForwardingAgent.

Recommendation :

The bank guarantee to be replaced bya single Customs General Bond andor Insurance Bond and it should beaccepted by all RMC stations for PanMalaysianlicenseholders.


Jawapan:

Penggunaan General Bond tidakdipersetujui kerana melibatkan hasilNegara dan dasar semasa JabatanadalahJaminanBankperludikemukakanuntuk pembayaranmelalui cek syarikat.Penggunaan Insurance Guarantee tidakdipersetujuiolehpihakindustriinsuran.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : **Bahagian Kastam, Bank Negara dan PIAM berbincang berkaitan insurance guarantee.

Untuk makluman

9. CUSTOMS DEFFERED PAYMENT

Usul Oleh AFAM

PresentlyallpaymentofCustomsdutiesis done by cheques guaranteed againstbank guarantees on the same day ofclearance of shipments. We had earlierproposed the introduction of deffered paymentsoastoeliminatetheneedforprovisionsofpresignedchequesbytheForwardingAgents.

Recommendation :

RMC and MOF to introduce defferedpaymentmechanismi.epaymentonthefollowing day so as to better managefraudulent activities.


Jawapan:

Bahagian Perkastaman sedang dalamkajianuntukmenambahbaikpembayaranmelaluiEFTdimanapelepasandaganganboleh dibuat dengan lebih cepat sebelum bayaranditerimaolehkastam.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** Buat masa ini diberi kepada petroleum industry.

Untuk makluman

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10. LICENCES FOR :- FORWARDING AGENTS- BONDED TRUCKS- SHIPPING AGENTS LICENCE ETC

Usul Oleh AFAM

The present licensing of these services are renewable every 2 years. There isno merit in the need for renewals if the serviceproviderhasnotcommittedanybreach of their licensing regulations. Only those who breach the licensingregulation should be penalizedaccordingly.

Recommendation :

All licences are to be issued as a one time licence without the need for renewals.


Jawapan:

FORWARDING AGENT / SHIPPING AGENTS LICENCE

IniadalahdasarJabatanuntukmengawalsamadaagenmasihaktifdanmematuhisyarat-syarat. Juga pembaharuan agenpadamasasekarangadalahsertamertadan tidak perlu kemukakan sebarangdokumenmaklumatmelainkan terdapatperubahanmaklumat.

BONDED TRUCK

Cadangan‘onetimelicence’tidakdapatdilaksanakan atas dasar PEMANTAUAN’licencecarrier’terhadap:

a) kelulusan penggunaan kenderaan dikawasantertentusahaja.

b)kelulusanpemindahanbarang-barangtertentusahaja.

c) kelulusan pemilik dagangan tertentusahaja.

d)Pemeriksaanfizikalkenderaansemasapermohonan baru/pembaharuan samada memenuhi syarat yangditetapkan.

Surat kepada Syarikat –syarikat swasta yang terlibat telah diedarkan pada 15 Julai 2009 dan rujukan KE.HE(44) 001/01-3(A)klt.3(77).


Surat yang contradict dikeluarkan dan diganti yang terpakai masa kini.

Untuk makluman

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11. TERMINATION OF FORWARDING AGENTS LICENCE

Usul Oleh AFAM

There has been mention of ForwardingAgentscarryingoutfraudulentactivities.Therehasnotbeenanyfirmpunishmenthanded out to these offenders other than Customs compounds etc.

Recommendation :

ForwardingAgentswhowillfullyconductfraudulent activities should have their licences suspended or terminated.


Jawapan:

Bahagian Perkastaman setuju dengancadangan AFAM dan akan mengambiltindakan sewajar, untuk digantung ataudibatalkan oleh kerana kesalahan dibawahAktaKastam1967.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : **Permohonan baru lesen agen masih dibekukan. Walau bagaimanapun lesen perkapalan untuk syarikat luar negara ada diluluskan di bawah MIDA.

Untuk makluman

12. BUDGET DAY WORKING HOURS

Usul oleh AFAM

TherehasalwaysbeenconfusionontheclosureoftheRoyalMalaysianCustomscounters during the Budget Day tofacilitate the updating of Customs Tariffs. The timings also differ from station to station.

Recommendation :

RMC is to ensure that Customscounters at entry and exit points donot close during Budget Day. All K1forms submitted before the start of the announcement should be processed as normal as well as other activities such asK2,K3andK8whichdoesnotinvolveanydutiesortaxelement.

The processing of K1 forms submittedafter the start of the budget announcement should continue 1 hour after the announcement as the changes in the tariff would have been uploaded in theSMKsystembythen.


Jawapan:

Semua Borang K1 yang dikemukakansebelum bajet dibentangkan bolehdiproses sehingga ke pukul 4 petang,selepas waktu tersebut semua kerjaproses melainkan dagangan mudahrosakdiberhentikanbagitempoh2jam.Proses pelepasan oleh Kastam akanbermula selepas tempoh tersebut.


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13. BANK GUARANTESS PROVISION FOR 5 CRITICAL ITEMS

Usul oleh AFAM

Thereisapolicyinplacethatstipulatesthat the Royal Malaysian Customshad decided that Bank Guaranteerequirement be replaced with a General Bond. This however does not cover 5critical items namely cigarettes, liquor,vehicles, petroleum, and textiles which wouldstillrequiretheprovisionofaBankGuarantee.

Recommendation :

We do not see a rationale for theimposition of a Bank Guaranteeanymore.Movementsofgoodsincludingthe critical items under bond can be guaranteed through the provisions of a General Bond. The amount of theGeneralBondwouldcoverthemaximum“unpaid duties” element. As such, there isnopotentialrevenuelosstotheRoyalMalaysian Customs should there be abreach in the movement of these goods.

TheamountoftheGeneralBondwouldalso cover the maximum movement of anygoodsonanydayasthesystemwilleasily trigger if the amount of “unpaidduties” exceeds the limit or value of the GeneralBond.

Wefeelthatallthisistotallyundercontrolespecially in this modern era whereICThasadvanced to the levelwherealltransactions become transparent and easilytracked.


Jawapan:

Penggunaan Jaminan Bank bagipemindahan barangan kritikal telahditetapkandidalamsuratDasardipara4.1.4 (iv) ruj. KE.HE(44)690/02-4 Klt. 6(19)bertarikh8Julai2009.

Perintah Tetap Kastam Bil 54 berkaitanPemindahan Barangan Berduti denganmengguna khidmat pembawa berlesenmenetapkan penggunaan jaminanbank dikenakan bagi barangan kritikal(para12.1PTKadalahberkaitan).

Kekerapan penyelewengan terutamabarangan kritikal menyebabkan usahauntuk mendapatkan kembali duti/cukaiakan tertangguh atau lambat, sekiranyamedium ini (jaminan bank) tidakdiaplikasikan.

Walaupun begitu JKDM akan berusahauntuk meminimakan penggunaanjaminanbankdalamurusanperkastamanmengikut merit bagi menyokongperkembanganperdagangan.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** Bahagian Kastam akan berbincang dengan AFAM.

Untuk makluman

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14. USE OF GENERAL BOND/INSURANCE BOND TO REPLACE BANK GUARANTEE FOR PUBLIC BONDED WAREHOUSE

Usul oleh AFAM

The present policy on Public BondedWarehouses requires the ForwardingAgenttoprovidesecuritybyformofBankGuarantees. The cost of the issuance of a BankGuaranteeishighervisavisthatofaGeneralBondoranInsuranceBond.Assuch, we do not see the rationale for the impositionofaBankGuaranteeanymoreas it can also be guaranteed through theprovisionsofaGeneralBondoranInsurance Bond. A single Bond shouldalso suffice regardless of the number and locations of the different Public Bonded Warehouses operated by thesameForwardingAgent.Thiswouldthentranslate to lower operating cost and reduce the cost of doing business.

Recommendation :

The provision of a Bank Guarantee tobe replacedby the issuanceofa singleGeneralBondoranInsuranceBond,thevaluewhichisdeterminedbythesizeofthebusinessofanyparticularcompany,and it should cover the multiple locations operatedbythesameForwardingAgent.


Jawapan:

Penggunaan jaminan bank adalahditetapkan di dalam Perintah TetapKastam Bil 53 para 14.1.2.1 yangdikeluarkanpada19April2010.Jaminanbank ini dikawal oleh Pengarah KastamNegeri.

Mengenai cadangan penggunaan BonAmdanBonInsuraniaperludiperhalusiimplikasinyaterhadapkeselamatanhasil.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** Bahagian kastam, Bank Negara dan PIAM akan berbincang mengenai perkara ini.

Untuk makluman

15. CENTRAL PROCESSING OF CUSTOMS DECLARATIONS

Usul Oleh AFAM

Currently all electronic customsdeclarations are processed and approved by individual Customs stations. Thiswould require a team of assessment officers at the individual Customs stations for this purpose. The processing atthestationlevelswouldbedelayedasand when some assessment officers go on leave or courses etc.

Tindakan:Bahagian Kastam

Jawapan:

Cadangan untuk memusatkan prosespengikraran kastam di Ibu PejabatKastamakanmelibatkanperubahanyangbesardarisegiinfrastruktur,penempatanpegawai dan sistem. Inimelibatkan kosyangtinggidanmasa.

Peranan Ibu Pejabat lebih tertumpukepada membuat perancangan,organising dan juga kawalan terhadapdasar-dasaryangdibuat.

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Recommendation :

This task should be undertaken atCustoms Headquarters level so as tofree the assessment officers at the Stationleveltoconcentrateonphysicalexaminations as and when the need arises. As about 97% of shipments arenormally accorded direct release, thiscan be done centrally at the CustomsHeadquarterslevelandshipmentswhichareflaggedforphysicalexaminationcanthen be undertaken by the individualCustoms stations.

Thiswouldgreatlyenhanceproductivityat all stages and benefit both the ForwardingAgents andRoyalMalaysianCustoms in the form of manpower and time.

Pemprosesan borang kastam yangdibuat oleh JKDM kini sentiasa melaluiproses penambahbaikan seperti AEO,Auto Release bagi Gudang PengilanganBerlesendanpenubuhanUnitCVI.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** Bahagian Kastam, dengan Caw. CTM akan berbincang.

Untuk Makluman

16. CUSTOMS INFORMATION SYSTEM

Usul Oleh AFAM

The Customs Information System wasfirst introduced in Port Klang in 1994and has then been introduced to the rest of the country. It is however verydisappointing to note that various enhancementsmadetothesystemsincethen has not shown any improvementdespite the dramatic improvements in theICTovertheyearsandisalsonotonlinedespitebeingassuredofitin1998.

Recommendation :

To replace the current system with asystem that incorporates the latesttechnologywhichshouldbefullyonline.It should be also be supportive of theNationalSingleWindowconcept.

Tindakan :Cawangan Teknologi Maklumat

Jawapan :

SMKmerupakansatusistemyangstabildanmaturedwalaupundigunakan sejak1994. Beberapa tindakan peningkatandari segi perkakasan dan perisian telahdilakukan oleh JKDM dan didapatiprestasi SMK secara khususnya dansystem penyampaian perkhidmatanJKDMsecaraamnyatelahmeningkat.Penyediaan kemudahan onlinememangperancangan JKDM sejak 1998. Akantetapi,pihak Kementerian Kewanganhanya meluluskan kaedah perolehanProjek Portal Kastam pada penghujungtahun2009.Olehitu,JKDMsedangdalamproses pembangunan Portal Kastam,yangdijangkasiappadaJulai2011.


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17. SMK – EDI

Usul oleh AFAM

TherearepresentlymanyforwarderswhoareusingtheservicesofKedaiEDItodocustomsdeclarationvia theEDIsystemas theyhave yet to install the softwarein their offices. These forwarders will be affectedwhenRoyalMalaysianCustomsfullyimplementthepaperlessdeclarationand transaction which will be end to end.

Recommendation :

RMCtomakeitcompulsoryforCustomsAgents to install a customs declaration systemintheirpremises.

Tindakan : Cawangan Teknologi Maklumat

Jawapan daripada CTM:i. Usul ini merupakan isu berkaitandengandasardanbukanisusistem.

ii. Secara umumnya , perkhidmatanyang disediakan oleh Kedai EDIadalahuntukpihakberikut:- Syarikat-syarikatkecil.- Syarikat besar yang outsourcekepadapihaktertentuuntukbuatpengikrarankeranalowvolume.

- OutsourcingdataentrykepadakedaiEDI.

Jawapan semasa mesyuarat Panel Perundingan Kastam-Swasta bil 1/2011 : ** Bahagian Kastam perlu membuat kajian lebih lanjut mengenai perkara ini.

Untuk Makluman

18. CUSTOMS PHYSICAL EXAMINATION

Usul oleh AFAM

TheRMCconductsphysicalexaminationofshipments.SomeRMCstationsdonothave the infrastructure to conduct these examinations as this was not included or provided for during the planning stages. Any physical examination ofsuspected shipments would cause severe bottlenecks delays at the entryand exit point and also inconvenience theforwardingagents.Theonlyprovisionwas for suspected shipments to be examined by the preventive unit of theRoyalMalaysianCustoms.

Recommendation :

The Royal Malaysian Customs mobileunit should conduct random checks atthepremisesoftheImporterandnotattheentry/exitpoints.Theownersofthegoods or shipments are the Importersthemselves and they should be heldaccountableforanysmugglingorunderdeclaration and not the forwarding agentwhoonlyactsoninstructionsand


Jawapan:

Konsep Pengurusan Risiko CawanganCVI adalah selaras dengan amalanPengurusanRisikoyangdigunapakaiolehWCO seperti yang digariskan di dalamRevisedKyotoConvention.

Pemeriksaan adalah dibuat padaperingkat ‘pre-clearance’. Kaedah yangdipraktikkan adalah dengan memberi‘alert’kepadaPegawaiPenaksir/pegawaidi barisan hadapan samada melalui modul ‘selectivity’ atau pun ‘targetting’di dalam ‘screen’ SMK. ‘Remarks’ yangdiberikan adalah sebagai langkah bagimengelakberlakunya‘terlepaspandang’.

Bagaimanapun, keputusan muktamadadalahterletakkepadaPegawaiPenaksir/pegawai di barisan hadapan itu sendiri.

‘Arahan’pemeriksaanselepas‘clearance’adalah di luar skop tugas pegawai CVIkecualikes-kesyangdirujukkepadaBhgPencegahanatauPacsaImport.

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declares as per the attached Commercial Invoice.

JustifikasiPemeriksaanFizikal(PF):

Arahan PF adalah bergantung kepadaalasandankeperluansepertiberikut:

i) Tuntutan Tarikbalik (Drawback)Seksyen 99, Akta Kastam, ‘send forrepair’,impotsementara.

ii) barang-barang kritikal dan berisikotinggi seperti kenderaan, minumankerasdsb.

Di dalam Pelan Strategik JKDM 2010-2014,TerasStrategik4,telahditetapkanPeratus Pelepasan Dagangan adalahpadanisbahsepertiberikut:

i.80%pelepasanterus(DR)ii.5%pelepasandokumentasi(DOC)iii.5%pemeriksaanfizikal(PE)

Bagaimanapun,pencapaiansebenarbagitempohJanhinggaOktober,2010adalahsepertiberikut:

Stesyen(UDARA)

PE(%) DOC(%) DR(%)

KLIA 0.47 4.62 94.91

SUBANG 0.42 3.13 96.51

BAYANLEPAS

0.07 0.31 99.51

(Lampiran E)


19. SERVICE TAX PAYMENT- ON-LINE

Usul oleh AFAM

Presently all ForwardingAgentshave tophysicallytraveltorespectiveRMCstationto submit their chequesbeingpaymentfor Service Tax. This is inconvenient in this modern technological era where mosttransactionscanbedoneon-line.

Tindakan : Bahagian Cukai Dalam Negeri ; Cawangan Teknologi Maklumat

Jawapan daripada CDN :

Modul e-payment bagi pembayaransecara online Cukai Perkhidmatansedang dalam pembangunan dan telah dimasukkandalampembangunanSisteme-portalKastam.

263


Recommendation :

Payment of service tax to be doneelectronically similar toElectronic FundTransfer(EFT).

Progres masa kini adalah merangkapembentukanprogramon-lineperingkatSprintReview4.Adalahdijangkaprogramon-line e-payment akan dilaksanakanpada tahun 2011.

Jawapan diterima daripada CTM melalui emel pada 15.11.2010 adalah seperti berikut :

KeperluanservicetaxpaymentonlineinisedangdiambilkiradalamPortalKastamdimana pembangunannya masih dalamproses. Dijangka siap pada awal tahun2011.

Untuk makluman

20. BI-LINGUAL APPLICATION FORMS/PERMITS

Usul oleh AFAM

There are still many application forms/permits which are only in BahasaMalaysia. This makes it difficult forforeigners, who are now investing more and moving into the country with thefurther liberalization of the servicessector, from understanding the contents of these forms.

Recommendation :

All application forms/permits application etcaretobemadebi-lingualimmediately.

Tindakan : Bahagian Kastam : Bahagian Cukai Dalam Negeri Jawapan dari Bahagian CDN :

1. Cadanganiniadalahdipersetujui.2. DidalamcadanganpihakAFAMtidakdinyatakanataudisenaraikanborang-borangberkaitan.Untukmakluman ,padamasakinisemuaborang-borangyang digunakan di bahagian CDNadalahdidalamDwi(BahasaMalaysiadan Bahasa Inggeris) seperti borangCJP NO.1, JKED NO.1, JKED NO.2,JKEDNO.3, CJ5, CJ5A,CJ5B, CJ NO.7danCJNO.10.

3. Pindaan atau penambahbaikanborang-borang adalah dibawahtindakan Bahagian Korporat.Bahagian yang berkaitan akanmemberikan input atau bersama-samamengadakanperbincangan.

Untuk makluman

264


4.0: LAIN-LAIN HAL

Beberapaperkarasepertidibawahtelahdiutarakanolehahlipanelswasta:-

1) TempohKelulusanCJ5dari6bulanke1Tahun.

FMM : Memohon pandangan lebih lanjut mengenai tempohkelulusanborangCJ5dari6bulanke1tahun.

Responoleh PuanAzizahbinti Ibrahim (PengarahBahagianCukaiDalamNegeri):

IniadalahisuberkaitandenganGST,BahagianCukaiDalamNegerimemberitahukelulusan tersebut akandipindakembali kepada1tahun.

265


Lampiran A

266


Lampiran B

JABATAN KASTAM DIRAJA MALAYSIA,BAHAGIAN KHIDMAT PENGURUSAN DAN SUMBER MANUSIA, CAWANGAN PERHUBUNGAN AWAM NEGERI,ARAS 1, WISMA KASTAM SELANGOR,NO. 1, JALAN PERIGI NENAS 7/1,KS II TAMAN PERINDUSTRIAN PULAU INDAH,PETI SURAT 16, 42907 PELABUHAN KLANG, SELANGOR.Telefon :603-31693888/1294Fax :603-31693690LamanWeb :www.kastamselangor.gov.my

Ruj. Kami :KE.BB(91)001/01(6)Tarikh :6Sept2010

Presiden,PersatuanEjen-EjenPenghantaranDanLogistikSelangor(SAFFLA),23,JalanCemerlang,42000PelabuhanKlang,SelangorDarulEhsan [up;En.TonyChia]

PELAKSANAAN PEMAKAIAN PAS PENGENALAN / KESELAMATAN AGEN KASTAM

Adalahsayadiarahmerujukkepadaperkaradiatas.

2. Sukacita dimaklumkan bahawa, Jabatan Kastam Diraja Malaysia, Selangor akanmelaksanakanpemakaianPasPengenalan/KeselamatanAgenkastammulai1Januari2011.

3. Pelaksanaanpemakaianpasiniakandijalankansecaraberperingkat-peringkat.Tujuanutama pemakaian adalah bagi memudahkan agen-agen yang didaftarkan di bawahSeksyen 90 Akta Kastam 1967 berutusan dengan pihak jabatan. Selain daripada itujuga,bagitujuankeselamatandanmengelakkanpihakJabatandariberurusandenganagen-agenyangtidaksah.

4. Pelaksanaanberperingkatinitertaklukkepadasyarat-syaratKodEtikaAgenKastamdiantaranyaadalah:

4.1 PasPengenalan /Keselamatan inibolehdigunapakaidi semuapejabat kastamdi bawah kawalan JKDM Selangor seperti pejabat kastam di Pelabuhan Utara,Pelabuhan Barat, Pelabuhan Selatan dan juga di Cawangan Lapangan TerbangSultanAbdulAzizShah,Subang.

4.2 Agen Kastam yang dilesenkan di bawah Seksyen 90 Akta Kastam 1967, yangmenjalankan aktiviti kastam di dalam kawasan kawalan kastam setiap masadikehendaki memakai Pas Pengenalan / Keselamatan apabila berada dalamkawasanpejabatkastam.

4.3 PengarahKastamNegeribolehmenentukanjenisdanbentukPasPengenalan/Keselamatankepadaeksekutifsyarikat,pekerja-pekerjayangberurusandenganpihakkastam.

4.4 Pas-pasinihanyadikeluarkankepadakakitanganagenpenghantaran/perkapalan

267


yang telah diluluskan. Individu yang diluluskan tidak boleh beroperasi sebagaiagen dengan menggunakan kelulusan yang telah diberi kepada syarikat atauindividu lain.

4.5 Pemindahan pekerja dari satu syarikat ke satu syarikat agen yang lain hanyabolehdibuatdengankelulusanbertulisolehUnitKawalanAgen,JKDMSelangor.Apabiladipersetujuiolehunittersebut,paspengenalan/keselamatanhendaklahdikembalikan.

4.6 Sekiranya pas tersebut hilang, laporan polis hendaklah dibuat dan satupermohonan bertulis hendaklah dikemukakan ke Unit Kawalan Agen, JKDMSelangor.

4.7 Tempoh sahlaku pas-pas ditetapkan selama setahun. Ia perlu diperbaharuisekurang-kurangnyaduabulansebelumluputtempohsahlakunya.

4.8 Pas-pasadalahterbataldengansendiriapabilapemegangnyameletak jawatan.Pas-pasperludikembalikankepejabatUnitKawalanAgen,JKDMSelangoruntukpembatalan.

5. PenyediaanPasPengenalan/Keselamatantersebutmelibatkos.PihakJKDMSelangorakanmengenakancajsebanyaksepuluhringgit(RM10.00)bagisetiappasPengenalan/Keselamatantersebut.PembayarantersebutperludibuatdiUnitKawalanAgendanresitrasmiakandikeluarkan.

6. Prosedur untuk mendapatkan pas tersebut adalah seperti dilampiran. Pihak JKDMSelangor akan memulakan penerimaan permohonan mengenai penggunaan pastersebutmulai4Okt2010.SemuapermohonanbolehdibuatkeUnitKawalanAgen,JKDMSelangordenganmenggunakanborangyangdisertakan.

Sekian,terimakasih.

'BERKHIDMAT UNTUK NEGARA'

Sayayangmenurutperintah,

(HJ. SARIP BIN ISMAIL)b.pPengarahKastamNegeri,Selangor.

S.k.:- i. YBhgDato'PKNSelangor. ii. KetuaUnitKawalanAgen,JKDMSelangor.

268


Lampiran C

IBU PEJABAT KASTAM DIRAJA MALAYSIA BAHAGIAN PERKHIDMATAN TEKNIK,CAWANGAN PENGURUSAN PENILAIAN,ARAS 6 UTARA,KOMPLEKS KEMENTERIAN KEWANGAN No. 3, PERSIARAN PERDANA, PRECINT 2. 62596 PUTRAJAYA Telefon :603-88822100/300/500Fax :603-88895906/907/908LamanWeb :www.customs.gov.my

Ruj. Kami :KE.HT(34.11)818/882(30)Tarikh :23November2010

SENARAI EDARAN SEPERTI DI LAMPIRAN 1

Y.BhgDato'/Datin/Tuan/Puan,

MESYUARAT BERKAITAN PELARASAN KOS TAMBANG (FREIGHT CHARGES) DAN INSURANS BAGI DAGANGAN YANG DIHANTAR MELALUI SYARIKAT-SYARIKAT KURIER

Sayadenganhormatnyamerujukkepadaperkaradiatas.

2. Sukacitadimaklumkanbahawasatumesyuaratakandiadakanuntukmembincangkanpelarasan kos tambang (Freight Charges) dan Insurans bagi dagangan yang dihantarmelaluisyarikat-syarikatkurierakandiadakanmengikutketetapansepertiberikut:

2.1 Tarikh : 8Disember2010(Rabu)

2.2 Masa : 9.00pagi

2.3 Tempat : BilikMesyuaratEksekutif IbuPejabatKastamDirajaMalaysia Aras10Utara,Blog2G1B Putrajaya

3. Agendamesyuaratadalahsepertiberikut:

3.1 AluanPengerusi

3.2 Isu Pelarasan kos tambang (Freight Charges) dan Insuran bagi dagangan yangdihantarmelaluisyarikat-syarikatkurier.

3.3 Hal-hallain

3.4 Penutupan

4. Kehadiran Y. Bhg Dato' / Datin / Tuan / Puan amat dialu-alukan dan diharap dapatmemberinputkepadaperbincanganyangakandiadakan.

Sekian,terimakasih.

269




(ABDUL MANNAN B. MOHAMED)BahagianPerkhidmatanTeknikCawangan Pengurusan Penilaianb.pKetuaPengarahKastamMalaysiaNo.Tel:03-88822462

S.k.:- TimabalanKetuaPengarahKastam(Perkastaman/CukaiDalamNegeri) (SukacitadijemputY.BhgDato'untukmempengerusikanmesyuaratini. Sekian,terimakasih.)

270


Lampiran D

JADUAL KOS TAMBANG BAGI DAGANGAN YANG DIHANTAR

MELALUI SYARIKAT KURIER KE MALAYSIA

NEGARA MINWT

CAJMIN NORMAL >45KG

>100 KG

>300KG

>500KG

ALBANIA 4.5 258.83 49.02 36.87 35.48 35.48 35.48

ALGERIA 4.5 106.08 16.13 13.71 9.71 9.71 9.71

AMERICANSAMOA 5.8 384.50 39.83 30.64 26.95 15.01 15.01

ANDORRA 4.4 318.68 64.15 64.15 28.51 23.57 23.57

ANGOLA 2.6 184.56 66.35 49.80 49.80 49.80 49.80

ANGUILLA 3.4 572.95 55.25 43.92 39.55 24.75 24.75

ANTIGUA 3.4 572.95 55.25 43.92 39.55 24.75 24.75

ARGENTINA 2.3 384.50 34.70 20.42 19.19 19.19 20.89

ARMENIA 4.5 230.70 27.68 27.68 22.15 20.30 20.30

ARUBA 3.4 385.06 63.19 46.93 42.77 35.51 32.18

AUSTRALIA 5.7 363.72 19.70 15.46 11.06 8.49 7.73

AUSTRIA 4.6 286.50 70.16 52.80 52.80 52.80 42.69

AZERBAIJAN 4.5 230.70 27.68 22.15 22.15 20.30 20.30

BAHAMAS 3.6 384.63 56.06 41.91 37.97 31.88 28.59

BAHRAIN 5.2 179.59 39.51 29.55 29.55 29.55 29.55

BANGLADESH 11.3 43.06 5.26 3.75 3.75 3.75 3.29

BARBADOS 3.3 384.50 64.17 48.29 44.17 37.90 33.53

BELARUS 4.4 230.70 26.88 25.35 20.12 17.84 17.23

BELGIUM 4.6 266.52 32.09 32.09 15.09 13.94 12.22

BELIZE 4.6 384.50 62.87 46.88 42.85 35.56 31.96

BENIN 2.7 299.25 61.79 46.25 46.25 46.25 46.25

BERMUDA 5.8 384.50 57.00 42.79 38.70 32.42 28.36

BHUTAN 10.4 65.44 9.82 7.36 7.36 7.36 7.36

BOLIVIA 2.5 384.50 77.95 58.91 54.81 40.17 35.44

BOSNIA 4.9 258.83 48.74 36.63 17.84 17.04 16.21

BOTSWANA 2.7 277.20 12.90 12.90 9.67 9.67 9.67

BRAZIL 2.4 384.50 31.68 23.47 17.69 17.69 17.69

BRITISHVIRGINISLAND 4.2 287.16 42.50 42.50 16.61 15.84 14.60

BRUNEI 7.1 71.16 8.18 6.14 3.06 3.06 3.94

BULGARIA 4.9 199.10 40.74 30.62 30.62 30.62 30.62

BURKINFASO 2.5 299.25 65.01 48.68 48.68 48.68 48.68

BURUNDI 3.6 89.20 17.66 13.23 13.23 13.23 13.23

BAMBODIA 15.1 107.66 10.86 8.24 8.24 8.24 8.24

271


NEGARA MINWT

CAJMIN NORMAL >45KG

>100 KG

>300KG

>500KG

CAMERAUNITED 2.9 299.25 53.36 39.94 39.94 39.94 39.94

CANADA 10.1 572.95 55.34 42.55 37.41 20.81 20.81

CANARYISLANDS 2.7 159.95 46.08 34.61 34.61 34.61 34.61

CAPEVERDE 2.7 159.95 46.08 34.61 34.61 34.61 34.61

CAYMANISLANDS 2.3 384.50 78.44 58.87 53.77 46.11 40.54

CENTRALAFRICANREP 2.9 299.25 53.36 39.94 39.94 39.94 39.94

CHAD 2.7 159.95 46.08 34.61 34.61 34.61 34.61

CHILE 2.3 384.50 35.37 27.10 19.56 19.56 19.56

CHINA 4.8 106.72 17.01 12.76 12.76 10.89 10.89

CHRISTMASISLAND 5.7 363.72 19.70 15.46 11.06 8.49 7.73

COLOMBIA 3 384.50 68.84 51.37 47.25 38.20 33.22

COMOROS 3.2 239.46 50.52 37.70 37.70 37.70 37.70

CONGO 2.7 299.25 60.64 45.59 45.59 45.59 45.59

COOKISLANDS 5.7 363.72 19.70 15.46 11.06 8.49 7.73

COSTARICA 3.3 384.50 62.60 46.48 42.39 34.67 31.19

CUBA 3.4 384.50 78.44 58.87 53.77 46.11 40.54

CURACAO 3.6 384.50 62.87 46.51 42.42 34.64 30.33

CYPRUS 4.9 217.74 20.43 17.00 13.62 10.19 10.19

DENMARK 4.3 357.78 16.55 14.95 14.95 10.68 10.68

DJIBOUTI 4.8 236.25 45.24 34.04 34.04 34.04 34.04

DOMINICANREP 3.5 384.50 59.64 44.60 40.48 35.07 30.70

ECUADOR 2.9 384.50 69.55 52.42 48.29 39.43 34.54

EGYPT 4.9 135.09 20.07 15.08 11.31 10.16 10.16

ELSALVADOR 3.4 384.50 62.07 46.11 41.96 34.36 30.79

EQUATORIALGUINEA 2.9 159.95 46.08 34.61 34.61 34.61 34.61

ERITREA 4.6 123.04 24.79 18.55 18.55 18.55 18.55

ESTONIA 4.4 123.04 24.79 18.55 18.55 18.55 18.55

ETHIOPIA 4.6 123.04 24.79 18.55 18.55 18.55 18.55

FAROEISLANDS 2.7 159.95 46.08 34.61 34.61 34.61 34.61

FIJI 4.2 117.67 21.20 16.05 16.05 8.94 7.68

FINLAND 4.3 234.42 37.59 37.59 15.05 14.02 13.34

FRANCE 4.6 318.68 64.15 64.15 28.51 23.57 23.57

FRANCEGUYANA 3.2 384.50 70.81 52.75 48.60 40.17 36.42

FRENCHPOLYNESIA 5.7 149.85 74.77 56.07 56.07 56.07 56.07

GABON 2.7 275.58 54.87 41.22 41.22 41.22 41.22

GAMBIA 2.6 206.09 36.82 27.59 27.59 27.59 27.59

272


NEGARA MINWT

CAJMIN NORMAL >45KG

>100 KG

>300KG

>500KG

GERMANY 4.6 305.38 17.24 17.24 12.22 11.59 10.95

GHANA 2.7 206.09 45.65 34.21 34.21 34.21 34.21

GIBRALTAR 4.1 229.73 46.95 35.22 35.22 35.22 28.52

GREECE 5.1 140.25 16.09 16.09 12.07 4.86 4.86

GREENLAND 5.4 357.78 16.55 14.95 14.95 10.68 10.68

GRENADA 2.3 384.50 46.63 35.07 32.11 27.53 24.33

GUAM 3 79.98 30.67 23.04 23.04 23.04 23.04

GUATEMALA 3.4 384.50 61.43 45.80 41.68 34.33 30.70

GUYANA 2.8 384.50 67.36 49.99 45.83 39.62 35.10

HAITI 3.5 384.50 58.63 43.86 39.71 33.44 30.85

HONDURAS 2.3 384.50 62.07 46.11 41.96 34.36 30.79

HONGKONG 7.2 64.47 7.71 5.79 4.60 4.60 4.60

HUNGARY 4.6 383.40 56.73 42.60 42.60 42.60 34.72

ICELAND 3.6 294.79 53.00 53.00 42.53 42.53 37.91

INDIA 7.3 54.24 6.78 5.76 5.09 4.75 3.39

INDONESIA 14.1 89.20 6.12 3.66 3.32 3.11 2.74

IRAN 5.3 68.67 14.16 10.65 7.98 7.98 5.33

IRELANDREP 3.9 294.79 53.00 53.00 42.53 42.53 37.91

ITALY 4.9 267.35 26.64 26.64 17.36 17.36 11.23

IVORYCOAST 2.6 299.25 63.74 47.77 47.77 47.77 47.77

JAMAICA 2.8 384.50 59.09 44.17 40.05 33.81 30.51

JAPAN 5.8 314.50 48.84 41.44 36.63 31.45 31.45

JORDAN 4.9 153.17 24.73 18.53 18.53 18.53 18.53

KAZAKHSTAN 4.5 132.27 22.52 16.89 16.89 16.89 16.89

KENYA 4.5 119.96 26.55 20.02 20.02 20.02 20.02

KIRIBATI 2.7 159.95 46.08 34.61 34.61 34.61 34.61

KOREASOUTH 5.2 102.38 18.10 13.57 11.03 10.87 10.87

KUWAIT 5.2 185.25 34.05 25.61 25.61 25.61 25.61

KYRGZSTAN 4.5 132.27 22.52 16.89 16.89 16.89 16.89

LAOS 7.3 107.66 8.24 6.18 6.18 6.18 6.18

LATVIA 4.4 270.77 31.54 31.54 23.60 20.93 20.20

LEBANON 4.9 184.56 16.15 16.15 11.69 11.69 11.69

LESOTHO 2.7 159.95 46.08 34.61 34.61 34.61 34.61

LIBERIA 2.4 2.88 1.02 0.76 0.76 0.76 0.76

LIBYA 4.6 181.88 19.01 14.00 14.00 14.00 14.00

LIECHTEHSTEIN 4.6 318.68 64.15 64.15 28.51 23.57 23.57

273


NEGARA MINWT

CAJMIN NORMAL >45KG

>100 KG

>300KG

>500KG

LITHUANIA 4.4 345.60 40.22 40.22 30.14 26.73 25.80

LUXEMBOURG 4.6 266.52 32.09 32.09 15.09 13.94 12.22

MACAU 7.2 64.51 7.73 5.80 5.80 5.80 5.80

MACEDONIA 4.9 258.83 48.74 36.63 17.84 17.04 16.21

MADAGASCAR 2.3 252.23 51.37 38.54 38.54 38.54 38.54

MALAWI 2.7 153.80 13.81 15.04 15.04 15.04 15.04

MALDIVES 7.3 107.66 8.74 6.58 6.46 6.46 5.69

MALI 2.5 299.25 65.50 49.11 49.11 49.11 49.11

MALTA 5 259.71 53.32 39.98 39.98 39.98 39.98

MAURITANIA 2.9 299.25 76.12 57.12 57.12 57.12 49.53

MAURITIUS 4 153.30 20.95 15.77 7.96 6.41 5.64

MEXICO 3.6 384.50 50.38 38.82 34.73 28.48 25.28

MOLDOVA 4.5 132.27 22.52 16.89 16.89 16.89 16.89

MONACO 4.6 318.68 64.15 64.15 28.51 23.57 23.57

MONGOLIA 3.8 230.70 21.53 21.53 16.00 14.15 14.15

MOROCCO 4.5 355.11 10.73 10.73 10.73 10.33 8.99

MOZAMBIQUE 2.8 191.20 12.33 9.37 9.37 9.37 9.37

MYANMAR 12.3 93.80 6.59 4.97 4.97 4.97 4.97

NAMIBIA 2.7 292.18 22.17 22.17 16.66 16.66 16.66

NAURU 6.7 153.80 13.81 15.04 15.04 15.04 15.04

NEPAL 10.4 65.44 9.82 7.36 7.36 7.36 7.36

NETHERLANDS 4.6 271.05 56.27 42.33 16.09 15.61 15.09

NEWCALEDONIA 5.1 149.85 39.91 29.94 29.94 29.94 29.94

NEWZEALAND 3.8 116.70 32.89 24.96 9.59 9.59 8.87

NICARAGUA 3.3 384.50 62.23 46.29 42.20 34.45 30.98

NIGER 2.6 299.25 61.79 46.25 46.25 46.25 46.25

NIGERIA 3 384.50 70.81 52.75 48.60 40.17 36.42

NORWAY 4.3 442.04 15.42 12.98 10.79 10.79 9.51

OMAN 5.2 175.75 28.08 21.09 21.09 21.09 21.09

PAKISTAN 6.4 33.87 8.20 6.05 6.05 6.05 2.22

PANAMA 3.2 384.50 65.37 48.69 44.54 37.83 31.81

PAPUANEWGUINEA 6.7 116.90 13.79 10.35 10.35 10.35 10.35

PARAGUAY 2.3 384.50 35.37 27.10 19.56 19.56 19.56

PERU 2.7 384.50 63.64 48.66 44.51 34.76 31.04

PHILLIPINES 7.9 104.58 6.77 5.38 5.38 5.38 2.52

POLAND 4.1 722.86 151.65 113.81 102.12 91.91 83.67

274


NEGARA MINWT

CAJMIN NORMAL >45KG

>100 KG

>300KG

>500KG

PORTUGAL 4 203.44 39.42 29.71 29.71 29.71 23.33

PUERTORICO 2.3 384.50 41.62 32.11 28.39 15.78 15.78

QATAR 5.2 185.90 40.90 30.72 30.72 30.72 30.72

ROMANIA 4.6 366.34 55.71 41.73 41.73 41.37 34.13

RUSSIANFEDERATION 4.5 230.70 21.53 21.53 16.00 14.15 14.15

RWANDA 2.7 178.41 33.10 24.82 24.82 24.82 24.82

SAIPAN 5.8 384.50 39.83 30.64 26.95 15.01 15.01

SAOTOME&PRINCIPE 2.7 159.95 46.08 34.61 34.61 34.61 34.61

SAUDIARABIA 5.3 172.20 17.22 12.05 10.33 8.61 7.75

SENEGAL 2.2 299.25 76.12 57.12 57.12 57.12 49.53

SEYCHELLESISLANDS 2.7 159.95 46.08 34.61 34.61 34.61 34.61

SIERRALEONE 2.4 206.09 34.76 26.08 26.08 26.08 26.08

SINGAPORE 25 71.13 2.80 2.09 2.09 2.09 2.09

SLOVAKIA 4.6 366.38 94.61 71.04 71.04 71.04 56.90

SLOVENIA 4.5 286.35 38.82 29.19 14.22 13.62 12.94

SOLOMONISLANDS 2.7 79.40 11.48 8.57 6.41 5.09 4.76

SOUTHAFRICA 2.7 29.22 2.08 2.08 1.56 1.56 1.56

SPAIN 4.4 227.37 44.28 44.28 37.19 18.28 18.28

SRILANKA 9.4 34.63 3.68 2.47 2.11 1.86 1.52

ST.MAARTEN 3.4 385.06 61.44 46.24 42.08 35.77 32.45

SUDAN 3.7 60.32 13.97 10.46 10.46 10.46 10.46

SURINAME 3 384.50 70.81 52.75 48.60 40.17 36.42

SWAZILAND 2.7 159.95 46.08 34.61 34.61 34.61 34.61

SWEDEN 4.3 335.25 17.43 13.86 11.18 9.83 9.83

SWITZERLAND 4.6 381.24 62.75 41.78 21.44 20.49 13.34

SYRIA 4.9 158.75 48.68 36.54 36.54 36.54 36.54

TAIWAN 6.5 135.15 13.50 10.13 10.13 10.13 10.13

TAJIKISTAN 4.5 132.27 22.52 16.89 16.89 16.89 16.89

TANZANIA 3.9 132.27 26.67 20.06 20.06 20.06 20.06

THAILAND 15.4 70.31 4.02 3.01 2.41 2.41 2.41

TOGO 2.6 299.25 55.84 41.82 41.82 41.82 41.82

TONGA 2.7 62.51 18.59 13.95 13.95 13.95 13.95

TRINIDAD&TOBAGO 3.3 384.50 64.97 48.69 44.54 38.2 34.08

TURKEY 5.2 219.01 40.34 30.30 27.52 27.52 21.38

TURKMENISTAN 4.5 132.27 22.52 16.89 16.89 16.89 16.89

UGANDA 2.7 159.95 46.08 34.61 34.61 34.61 34.61

275


NEGARA MINWT

CAJMIN NORMAL >45KG

>100 KG

>300KG

>500KG

UKRAINE 4.4 230.70 26.88 20.12 17.84 17.23 17.23

UNI.ARABEMIRATES 4.9 184.14 39.13 29.38 29.38 29.38 29.38

UNITEDKINGDOM 4.2 287.16 42.50 42.50 16.61 45.84 14.60

URUGUAY 2.3 384.50 42.45 32.51 23.47 23.47 23.47

USVIRGINISLANDS 5.8 384.50 39.83 30.64 26.95 15.01 15.01

USA 5.8 384.50 39.83 30.64 26.95 15.01 15.01

UZBEKISTAN 4.5 132.27 22.52 16.89 16.89 16.89 16.89

VANUATU 4.8 128.00 26.08 20.00 16.16 14.08 13.44

VENEZUELA 3.3 384.50 62.87 46.51 42.42 34.64 30.33

VIETNAM 7.3 107.66 12.18 9.14 9.14 9.14 9.14

WESTERNSAMOA 3.7 80.16 32.61 24.46 24.46 24.46 24.46

YEMENARABREP 4.1 128.63 33.52 25.17 25.17 25.17 25.17

YUGOSLAVIA 4.9 268.35 26.64 26.64 17.36 17.36 11.23

ZAIREREP 2.7 159.95 48.08 34.61 34.61 34.61 34.61

ZAMBIA 3.4 126.12 29.16 21.87 21.87 21.87 21.87

ZIMBABWE 3.2 193.79 19.38 14.49 14.49 14.49 14.49

LAIN-LAINNEGARA 2.7 159.95 46.08 34.61 34.61 34.61 34.61

276


Lampiran E

277


Lampiran E

278


LAPORANJUMLAHPENGIKRARANBORANGK1YANGDIPILIHUNTUKSELECTIVITI

STESEN:W20(KLIA)DARI2010/01/01HINGGA2010/10/31)

BLN PE %PE DOC %DOC DR %DR JUMLAHSELEKTIVITI

TOTALCUSDEC

1 323 0.51% 2875 4.53% 60,291 94.96% 3198 63,489

2 274 0.48% 2411 4.19% 54,860 95.33% 2685 57,545

3 315 0.41% 3551 4.63% 72,905 94.96% 3866 76,771

4 416 0.57% 3402 4.67% 68,955 94.75% 3818 72,773

5 330 0.46% 3243 4.49% 68,720 95.06% 3573 72,293

6 342 0.45% 3669 4.87% 71,317 94.68% 4011 75,328

7 319 0.42% 3517 4.60% 72,570 94.98% 3836 76,406

8 249 0.35% 3304 4.62% 67,944 95.03% 3553 71,497

9 310 0.45% 3200 4.66% 65,101 94.88% 3510 68,611

10 451 0.63% 3450 4.79% 68,088 94.58% 3901 71,989

JUMLAH 3329 0.47% 32622 4.62% 670.751 94.91% 35951 706,702

STESEN:B16(SUBANG)DARI2010/01/01HINGGA2010/10/31)


TOTALCUSDEC

1 0 0.00% 179 3.05% 5,689 96.95% 179 5,868

2 1 0.02% 117 2.38% 4,802 97.60% 118 4,920

3 4 0.06% 223 3.31% 6,500 96.63% 227 6,727

4 1 0.02% 241 3.92% 5,901 96.06% 242 6,143

5 0 0.00% 240 4.32% 5,317 95.68% 240 5,557

6 17 0.30% 157 2.76% 5,521 96.94% 174 5,695

7 30 0.55% 128 2.34% 5,313 97.11% 158 5,471

8 46 0.80% 179 3.11% 5,536 96.09% 225 5,761

9 51 1.01% 135 2.68% 4,849 96.31% 186 5,035

10 86 1.57% 141 2.58% 5,239 95.85% 227 5,466

JUMLAH 236 0.42% 1774 3.13% 54,667 96.51% 1976 56,643

Lampiran F

279


STESEN:P12(KARGOBAYANLEPAS)DARI2010/01/01HINGGA2010/10/31)


TOTALCUSDEC

01 0 0.00 % 10 0.08 % 12,217 99.92% 10 12,227

02 0 0.00 % 4 0.04 % 10,078 99.96% 4 10,082

03 0 0.00 % 15 0.12 % 12,973 99.88% 15 12,988

04 0 0.00 % 19 0.15% 12,386 99.85% 19 12,405

05 8 0.07% 86 0.73% 11,764 99.21% 94 11,858

06 9 0.07% 59 0.48 % 12,172 99.44% 68 12,240

07 3 0.02 % 44 0.37% 12,004 99.61% 47 12,051

08 19 0.18 % 48 0.46% 10,480 99.36% 67 10,547

09 21 0.21 % 43 0.42 % 10,106 99.37% 64 10,170

10 24 0.23% 28 0.26% 10,587 99.51% 52 10,639

JUMLAH 74 0.07% 356 0.31% 114,767 99.62% 440 115,207

Lampiran F

280


MICPA Circular No.: TEC/056/10/2010/WIssue date : October 5, 2010

I. MINUTES OF MEETING - 2/2010

1.0 The Consultative Panel between Customs and Private Sector provides a forum for discussion of practical issues and suggestions relating to customs and excise matters.

At the meeting of the Consultative Panel (2/2010) held on August 20, 2010, some of the issues discussed include the following:

• ProposaltoimprovepresentKedaiEDIservices

• AutomaticrenewalofCustomslicence

• WronglydeclaredinformationinK1forvehicles

• AddresstheCEPTpreferentialpracticeoncertificateoforigin corresponding to the tariff code

• Standardiseproceduresforimportationofwastenot contaminatedbyschedulewaste

• Temporaryimportation

281


2.0 : MEMBINCANGKAN ISU-ISU YANG BELUM SELESAI PADAMESYUARAT PANEL PERUNDINGAN KASTAM SWASTA BIL 1 / 2010


1. Kursus Ejen Kastam (KEK) oleh UUM

We had presented to UUM ourcollaboration proposals and awaiting for their response.

Since FMFF had been given up to June2007 to conduct the KAAK course, weappreciate if FMFF can be given untilendoftheyeartopursueconductingthecourse until the collaboration exercise has been concluded whichever comes first.

RMC had appointed University UtaraMalaysia, Sintok, Kedah withoutconsulting AFAM (RMC letter “KEHG (63)464/14-34 (42) refers. Dated19 October 2006). We have seen theDeputy Director General of Customs(Management)on6thNovembertoseekclarification and he promised to brief usbut to-datehehasnot reverted.Wehave also written to Director Generalof Customs to seek clarification withregardstothecoursefeebyUUM,whichwas increased from RM1350/- providedby AFAM to RM1980/- (an increase ofRM630)butto-datehehasnotreplied.

Recommendations

RMC to immediately terminate UUMas we were not briefed and the cost of RM1980isexorbitant.

Usul Oleh FMFF & AFAM(Bil 6-m.s 16 – Minit 1/2008)

Jawapan :

Jabatan telah mengadakan mesyuaratdengan UUM dan persatuan-persatuanEjen Penghantaran terakhir pada21.12.2009 dimana dalam mesyuarattersebut UUM bersetuju untukberbincangdenganpihakpersatuanbagimencari kaedah terbaikuntukbersama-sama menganjurkan Kursus EjenKastam (KEK) termasuk perbincanganmengenai yuran penganjurannya.UUM juga selanjutnya bersetuju untukmembenarkan persatuan-persatuanterlibat dalam penganjuran KEKmeletakkanlogomerekadalamsijilyangdikeluarkankepadapeserta-peserta.

Dalam mesyuarat tersebut juga telahdiputuskan JKDM akan membantumenyelaraskan dari segi penyediaantenaga pengajar melibatkan pegawai-pegawai di negeri di mana Kursus KEKakandiadakan.

Mesyuarat pada 21.12.2009 juga telahmemutuskan UUM dan persatuan-persatuan ejen penghantaran perlumenyelesaikanperkarainidalamtempohtiga (3) bulan dari tarikh mesyuarat diatasdiadakan.

Tindakan : TKPK Pengurusan

Jawapan berdasarkan perbincangan (8.7.2010) diantara FMFF dan pihak KPSM :-

Pihak UUM dan pihak Persatuan-PersatuanAgenKastamtelahmelakukanbeberapa siri perbincangan dan mencapaibeberapapersetujuanbersamatermasuk mengadakan kerjasama bagipenganjuranKEK.

StatistikpenganjuranKEKuntuktempoh2007-2010adalahsepertiberikut:

282


Tahun BilSiriKEK

BilPeserta(Orang)

2007 3 269

2008 3 381

2009 5 447

2010 sehingga Jun

7 309

Bagi tahun ini 2010 (sehingga bulanJun), pihak UUM telah mengadakan7 siri kursus KEK melibatkan pesertaseramai309.Darijumlahtersebut,5sirikursus KEK adalah penganjuran secarabersama dengan Persatuan-persatuanAgenKastammelibatkanpesertaseramai181orang.PersatuanAgenKastamyangterlibatadalahsepertiberikut:

SiriKEK(Tarikh)

Persatuan Bil.Peserta

2/1/10 (7-23Mei)

Persatuan Penghantar LogistikBumiputera(PPLB)

33

2/2/10 (21-24Mei)

Selangor Freight

ForwardersandLogisticsAssociation (SFFLA)

40

2/3/10(21-30Mei)

JohorPortShipping&Forwarding

Associations (JPSFA)

31

2/4/10 (21-30Mei)

JohorFreightForwarders

Associations (JOFFA)

40

2/5/10(21Mei-8Jun)

Penang FreightForwaders

Associations (PFFA)

37

283


Pihak UUM akanmenganjur KEK dalamtahun 2010 yang akan datang sepertiberikut:

Bil Tarikh Tempat

1 30&31Julai

5–8Ogos

Labuan

KotaKinabalu

2 30&31Julai6&7,13&14,20&21,27&28

Ogos

UUM

3 24–26Sept

1–4Oktober

Kuching

Johor

4 1–3Okto

8–11Okto

Selangor

Pulau Pinang

*Tarikhperperiksaan:29Oktober2010

JKDM berharap mana-mana PersatuanAgen Kastam yang belum mengadakanperbincangandenganpihakUUMsupayasegera berbuat demikian bagi manfaatbersama.

JKDM juga akan mengkaji danmenimbangkan beberapa cadanganpenambahbaikkanKEKsepertiberikut:

* Mengemaskini modul (termasukmemansuhkan beberapa subjekyang tidak relevan dengan pesertakursus).

* Mengemaskini maklumat / pindaanterbaru - Bahagian Kastam IbuPejabat akan memaklumkanperubahan dasar atau pindaan terkini perintah perkastamansupaya kandungan nota KEK yangdigunakanolehpensyarahdaripadaAkmal adalah yang semasa danterkini.

* Kos pengangkutan dan penginapanbagi tenaga pengajar KEK daripadajabatan mungkin boleh ditanggungolehjabatan.

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Mana-mana Persatuan Agen Kastamyang belum mengadakan perbincangandengan pihak UUM hendaklah segeramenghubungi UUM atau bolehmendapatkan bantuan JKDM untukmengatur perbincangan bagi manfaat bersama.

Selesai

2. Agen perkapalan dikecualikan daripada menghadiri Kursus Ejen Kastam (KEK)

Menurut dasar baru agen Kastam,kebenaranuntukmenjadiagendibawahSeksyen 90 Akta Kastam 1967 telahmenetapkanbahawaagenpenghantarandan perkapalan perlu menghadirikursusdanluluspeperiksaanyangtelahditetapkanolehKDRM.(KAAK)

Recommendations

Kami mencadangkan agar agenperkapalandiberipengecualiandaripadamenghadiri kursus KAAK. Ini adalahkerana agen-agen perkapalan hanyaterlibat dengan Kastam di bawahseksyen 52, 53, 55 & 57 Akta Kastam1967. AKMAL atau Jabatan tidak bolehmenyediakan sukatan kursus KAAKdari tahun 2003- 2008. Oleh itu, kamimencadangkan agar dasar baru Kastamdiubah.

Usul Oleh SAM(Bil 15-m.s 44 – Minit 1/2008)

Jawapan pada mesyuarat Bil.1/2010:

Modul Kursus khas untuk Kursus EjenPerkapalantelahdisediakanolehAKMALpadamesyuaratyangdiadakanpada06Ogos 2009. Surat pemberitahu bahawaejen perkapalan tidak dikecualikandari menghadiri kursus telah dihantarkepadaPersatuanPengusahaPerkapalanMalaysia (SAM) pada 21 Ogos 2009.Surat rujukan KE.HE(44)001/01-3(A)Klt.4(21)bth.21.8.2009adalahberkaitan(LampiranA).


Jawapan terkini :

Modul Kursus Ejen Perkapalan (KEP)telah dipersetujui dengan pindaan hasilmesyuarat dengan ejen-ejen perkapalanpada14Julai2010diAKMAL,Melaka.

Asas-asas pengiraan yuran kursus turutdibincangkan dan dipersetujui untukdiperakukan pada mesyuarat pada 9Ogos2010.

Keputusan bersama JKDM/AKMAL danPersatuan Ejen-ejen penghantaran/perkapalandalamMesyuaratPelaksanaanKursusEjenPerkapalanBil2/2010pada9Ogos2010(2.30ptg):-

1. Modul KEP terkini dengan jumlahjam kursus adalah 8 jam. (Laporanakan dikemukakan ke ibu pejabat).Rasionalpemilihanmodulberkenaanserta asas pemilihan 8 jam kursusadalah kerana penglibatan ejenperkapalantidakbanyakberbandingdenganejenpenghantaran.

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2. Persetujuan sebulat suara bahawakadar bayaran peserta adalahRM300.00seorang.

3. Bayaran kepada pensyarahdipersetujui mengikut PekelilingPerbendaharaan.

4. Perbelanjaan yang terlibat akandiperhalusi lagi.

5. Kaedahpenilaianadalahberdasarkankuiz (2 kali dengan setiap satunya30%), perbincangan kumpulan 30%dankehadiran10%.

6. Markah lulus untuk memperolehisijil adalah 60% dengan 30%minimum diperolehi bagi markahkuiz. Mana-mana peserta yanggagal mencapainya dikehendakimengulangkursus.

7. PelaksanaanKursusEjenPerkapalanadalahdipersetujuisepertiberikut:

7.1 Kursus akan dilaksanakanmulaibulan Oktober 2010 dan pihakJabatanKastamakanmenyelaraspengendaliankursus.

7.2 Pihak JKDM/AKMAL akanmemaklumkan tentang pengendalianKEP bagi tujuan tuntutan HRDFpeserta.

7.3 Pihakejenmemohonagarpensyarahyang terlibat adalah pensyarah yangup-to-datedarisegipengetahuannya.

7.4 Pihak UUM boleh memberipertimbangan untuk bekerjasamabagi penganjuranKEPdengan syaratminimumpenyertaanadalah25orangpeserta.


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3. Service Level Agreements

There has not been any consistency intheservicelevelsatvariousentrypoints.This of course could be due to the fact that there are some peculiarities at different stations. There should however be a published service level agreement at eachstationclearly spellingoutexactlythe expected service levels for the guide of the forwarding agents.

Recommendation :

A service level agreement needs to be drawn up and published at each RMCstation. RMC should as far as possibletry to standardize these service levelagreementssothatthereareconsistencyat all stations.

This would then ease the operations of the forwarding agents even if their staff are transferred from one station to the other.

Cadangan oleh AFAM sewaktuperbincangan pada 9.7.2010 bersamawakilBhg.Korporat:-

Pihak AFAM telah mengambil-maklumakan Piagam Pelanggan tersebut, yangtelah dipamerkan di lobi utama IbuPejabat JKDM. Walau bagaimanapunterdapatbeberapapenambah-baikankeatas piagam masa dicadangkan sepertiberikut:

Bidang Kastam

1. Mengkaji semula masa yangdiambilbagipelepasankastambagidagangan import dari :

180minit(modudara)kepada60minit.

130minit(modlaut)kepada60minit.

2. Mengkaji semula masa yangdiambilbagipelepasankastambagidaganganeksportiaitu:

180 minit (mod laut) kepada 30minit.

Cadangan ini dikemukakan berdasarkanpemerhatian serta kepantasan tindakanpelepasankastamdiduaStesenUtamaKastamiaituKLIAdanPelabuhanKelang.Dimaklumkanbahawabagimodudaradi

Usul Oleh AFAM(Bil 20-m.s 52 – Minit 2/2008)

Jawapan :

Tindakan menyeragamkan PiagamPelanggan JKDM telah selesai dibuat.Pihak JKDM negeri-negeri akanmenggunakan piagam ini sebagai asasmenyediakan Piagam Pelanggan diperingkatnegeri.

PiagamPelanggan JKDMtelahdiedarkankenegeri-negeriuntukdilaksanakanpada2.3.2010.

Berhubung dengan cadangan untukmemendekkan masa pelepasandagangan bagi import dan eksport,Bahagian Perancangan Korporat sedangmendapatkan data-data berkaitandengan masa pelepasan dagangan dari Cawangan Teknologi Maklumat untukdikaji.

Cadangan berhubung dengan memendekkan masa bagi prosesKetetapan Kastam ianya telah menjadisatu inisiatif di bawah Program TransformasiKastam(T15).

Piagam Pelanggan Jabatan yangbaru disediakan perlu dipamerkanmengikut arahan pihak MAMPU. Walaubagaimanapun, usaha penambahbaikanterus dijalankan khususnya berkenaandengan tempoh masa melaksanakansesuatu tugas.

Tindakan : Bhg. Perancangan Korporat

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KLIA,masayangdiambilbagipelepasandaganganialahdiantara15sehingga30minit,manakalapelepasanbagisyarikat-syarikat multinasional di PelabuhanKelangmengambilmasa60minit(1Jam).

Perkara baru yang dicadangkan ialahuntukmengambil-kirabeberapaperkaratambahan berikut untuk disertakan kedalamPiagamPelangganJKDMiaitu:

1.ProcessingofBankGuarantees2.RedemptionofBankGuarantees

AFAM juga telah mengutarakan isusupayadiadakankemudahan“Greenlanefor Cargo Clearance”.

Bidang Perkhidmatan Teknik

Cadangan supaya dikaji semula masayangdiambilbagipengeluaranKeputusanPerjenisandanKetetapanKastam:- 90 hari dari tarikh permohonan

diterima.- 60 hari dari tarikh penerimaan

laporanpakar.

Kedua-dua tempoh masa yangditetapkan adalah dianggap tidakmunasabah dan ‘unacceptable’ sertaboleh mengakibatkan kerugian kepadapihak industri dan peralihan pelaburankeNegaralain.

Cadangan: Cadangan supaya segala ‘rulling’ yangdikeluarkan oleh Ibu Pejabat dan juganegeri-negeri dipaparkan ke dalamwebsite rasmi Jabatan untuk tujuanketelusan serta penyeragaman tindakanoleh pegawai-pegawai JKDM dan jugapihakindustri.

4. Standardise Procedures For Re-Importation Of Goods That Can Be Reused

Plastic and steel pallets, drums, protective pads, spools, bobbins, polyurethane foams, paper or plasticlayer pads, metal or plastic racks, areused by manufacturers as part of thepackaging toavoid finishedgoods frombeingdamagesduring exports. Inordertoreducecosts,manufacturersoftenre-import these packagingmaterials to bereused for future exports.

Usul Oleh AFAM(Bil 26 -m.s. 58 – Minit 2/2008)

Jawapan :

The issue is regarding amendments to item 94 Customs Duties (Exemption)Order1988andtheitem46ScheduleBSales Tax (Exemption) Order 2008 andnotsection94oftheCustomsAct.

The proposal has been agreed and has been sent to MOF for gazetting on 15November2009.

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Recommendation :

To amend Section 94 of the CustomsAct as soon as possible and to include waiverofdutyandsalestaxonreusablepackaging materials that have beenexported including plastic and steel pallets, drums, protective pads, spools, bobbins, polyurethane foams, paperor plastic layer pads, metal or plasticracks and then brought back intoMalaysia,reusedandre-exportedwithina stipulated period.

Goods manufactured and exported byMalaysian companies should not beimposedwithsalestaxandimportdutywhen the goods are brought back intoMalaysia, reused and then exported.There are currently provisions in theCustomsLawsi.e.Section51,52,58and68ofCustomsDutiesOrder(Exemption)2008andSection51,54,55,74and75oftheSalesTax(Exemption)Order1980thatprovidesforrecycleproductstobebroughtintoMalaysiafreeofimportdutyand sales tax. However exemption ofthe duty and sales tax is based on thediscretion of Customs officers at the pointof importation.FMMsuggest thatthe CustomsDepartment develop clearguidelines on the procedures to bring in goods which will be reused and further exported.

Tindakan : Bhg. Kastam

Pindaan telah dihantar ke MOF untukgazetpada15/11/2009(Ruj:SULIT.KE.HT(96)669/15-36/Sk.6(18)bth.15.10.2009.


Jawapan berdasarkan perbincangan (8.7.2010) diantara FMM dan wakil Bhg.PERTEK :-

Pihak MOF telah dihubungi beberapakaliberkenaanperkarainidansatusuratperingatan bertarikh 31Mei 2010 {( 15SULIT KE.HT(96)669/15-36 SK.6/(23)}telahpundikeluarkan.JabatanmasihlagimenunggutindakandaripadaMOF.

Isu ini telah dibincang bersama wakilFMM pada 08 Julai 2010 dan dianggapselesai.

Jawapan dari pihak MOF pada Mesyuarat Bil.2/2010:

The gazette is in the final stage. Iadijangkaakan dikeluarkan dalam masa terdekatsebaik sahaja mendapat kelulusanKementerian.

Untuk Makluman

5. Printing Of Customs Official Receipts (COR)

All Official Customs Receipts are onlyprintedattheCustomspaymentcountersthus requiring the Customs Agents to leave their offices just to collect thereceipt. This is counter productive in this modern technological era in a paperless environment.

Recommendation :

RMC to modify the present system toallowtheprintingofCORtobedoneattheagents’premises.

Usul Oleh AFAM(Bil 13-m.s. 42 – Minit 1/2009)


The printing of COR at the agents’premises has been agreed in principle. The legal and operational issues are being worked out. Once these issuesareresolvedwithMOF,AG&Audit,theprintingofCORattheagents’premiseswillbe implemented.Currently theCORisprintedonlyattheCustomsoffice.

Tindakan : Bhg. Kastam : Caw. Teknologi Maklumat

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SemuaisuperundanganberhubungCORtelah selesai dan dalam proses mendapat peruntukan daripada KementerianKewangan untuk pembangunan sistem.Perkara ini telah dibincang denganPersatuan dan bersetuju satu tempohsehingga akhir tahun 2010 diberi untukpelaksanaan cetakan COR di premisagen.

Jawapan oleh Bhg.CTM:-

KementerianKewangantelahmeluluskanformat baru untuk COR COR inihanya boleh digunakan sebagai buktipembayaran.JKDMakanmengemukakandokumen baru untuk tujuan pelepasan.Penambahbaikkan SMK perlu dibuatuntukmembolehkankedua-duadokumeninidicetakdipremisagenpenghantaran.

Currently finalizing the detailed user requirements for system modification to allow printing of COR at agents’ premises. Expected to be implemented before end of 2010.

CORakanbolehdicetakdipremisagenmelalui Portal Kastam apabila portalkastam disiapkan dan bukan melaluisebarang'front-endsoftware'.

Tindakan : Bhg. Kastam : Caw. Teknologi Maklumat

6. Customs Passes

The procedure & authority for theissuanceofCustomspassesinPortKlanggoes against all norms. The Customs passes are issued by a third party whois not associated to RMC. How can athird party issue a Customs pass andevencollectRM20asafee?Thereisalsoa requirement that Customs pass can only be issued to personnel that haveattended the KAAK course and have avalidcertificateofpassing thisexam. Isthisanewpolicy?

Usul Oleh AFAM(Bil 15 - m.s.44 – Minit 1/2009)


Pengeluaran pas berkenaan olehFMFF akan diteruskan sehingga Jun2010. Sehubungan itu Jabatan sedangmenimbangkanpengurusanpengeluaranPas Kastam untuk tempoh selepas Jun2010.

Tindakan : Bhg. Perancangan Korporat

UNTUK MAKLUMAN:

TINDAKAN SELANJUTNYA OLEH BHG. PERKASTAMAN

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Recommendation :

RMC Port Klang to take over theresponsibility of the issuance ofCustoms passes and also abolishes the requirement for the need for personnel to have a valid certificate of passing the KAAKexam.


JKDM Selangor bersetuju untukmengeluarkan pas agen dan akanmembincang dengan SAFFLA untukmengambil alih pengeluaran Pas mulai 01 Januari2011.

Untuk Makluman

7. Common Customs Station Code

PresentlyeachRMCstationis identifiedwith an individual station code which must be entered into the SMK systemwhenmakingdeclarations.AForwardingAgentisunabletomakedeclarationsatadifferentRMCstationifhiscompanyisnot registered at the station. This does not augur well in a globalised environment.

Recommendations :


Usul Oleh AFAM(Bil 20 - m.s.49 – Minit 1/2009)


Single identity bagi Agen Perkapalanyang dijadualkan dilaksanakaan pada1 Januari 2010 terpaksa di tundaoleh kerana perubahan perlu dibuatkepada perkara-perkara berikut:

a)Applikasie-manifest(ASP).b) Pangkalan Data pengguna agenperkapalan (DNT Customse ProfileManagement).

c) Aplikasi front-end yangdibangunkanolehrakanniaga(Businesspartner).

d) Aplikasi yang dibangunkan olehpenggunaEAI.

DagangNet memerlukan dua (2) bulanbagi menyiapkan perubahan yangdiperlukanbagiperkara(a)&(b)tersebutdi atas iaitu sehingga 01 Mac 2010danbagiperkara ( c)& (d)hanyadapatdilaksanakaanpada30April2010selepasproses migrasi. Selepas Single Identity bagiAgenPerkapalandapatdilaksanakandengan berjayaSingle identity bagi Agen Penghantaranakandibangunkan.

Tindakan : Cawangan Teknologi Maklumat : Bhg. Kastam


Single Shipping Agent Code telah dilaksanakan pada 01 Julai 2010.Pelaksanaan Single Forwarding AgentCode akan dilaksanakan selepas kajianimpak mengenai pelaksanaan Single

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Shipping Agent Code dijalankan.Kajian impak akan mengambil masaselama tigabulan.Selepaskajian impaktersebut, pilot run untuk pelaksanaanSingle Forwarding Agent Code akandilaksanakan.

Jawapan terkini oleh Bhg.CTM:-

Single Shipping Agent Code ( SKAP )telah Berjaya dilaksanakan secara ‘live’bermula 1 Julai 2010. Pelaksanaan satuKod Agen Penghantaran masih dalamproses perbincangan. Perancangan mengadakanpilotprojekdiKLIAsedangdibincangkan.

Untuk Makluman

8. Tariff Code Changes

PresentlyeachRMCstationis identifiedwith an individual station code which must be entered into the SMK systemwhenmakingdeclarations.AForwardingAgentisunabletomakedeclarationsata different RMC station if his companyis not registered at the station. This does not augur well in a globalised environment.

Recommendations :


Usul Oleh AFAM (Bil 22 - m.s.51 – Minit 1/2009)


Keperluan ini memerlukan pindaankepada perisian ’front-end’ yangdisediakan oleh Syarikat DNT. Sistem’front-end’DNTdidapatihanyainterfacedengan SMK dan oleh itu, tidak dapatmemaparkan sebarang pindaan yangtelah dibuat di pihak JKDM. Walaubagaimanapun, Jabatan sedang dalamproses untuk mewujudkan PortalKastamnyayangdijangkasiappadaakhir2010.

Melalui portal Kastam, pengikrar dapatmenyemakstatusdansebarangpindaankeatasborangkastamyangdiikrarnya.

Tindakan:CawanganTeknologiMaklumat

Jawapan terkini:

CTM IbuPejabatmencadangkan supayafungsi Query dalam paperless bolehdigunakan untuk menghantar maklumattentangpindaantariffkodyangdibuatkeataspengikraranKastam.

AFAM perlu berbincang dengan lebihlanjut dengan pihak industri mengenaikemudahanini.

Untuk Makluman

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9. (I) Review of Payment of Sales Tax from the 10th to the 15th of Every Month

Under the current sales tax legislation,payment of sales tax on petroleumproducts have to be made to the relevant Customs station by the 10th of everymonth.DuetothecurrentdownstreamAutomaticPricingMechanism(APM),thesales taxmay vary for eachmonth andtheMinistryofFinance (MOF)will issuenotification letters to all oil companies on the sales tax rate payable for eachmonth,andthisistypicallyissuedinthefirstweekofthemonth.Assalestaxarepayablebythe10thofeachmonth,thetiming is constrained for the preparation anddeliveryofcheckstoeachCustomsstation where the terminal operates.

Recommendations :

We recommend that the payment duedate be amended from the 10th to the 15th of every month, which coincideswith the due date for subsidy claimssubmissions to the respective Customs stations. This will provide the oil companies with the required sufficient lead time toprepare timelypaymentofsales tax to the local Customs stations.

Usul Oleh MICCI (Bil 30 - m.s.60 – Minit 1/2009

Jawapan :

Kajian telah dibuat. Cadangan adakewajaran. Kertas cadangan telahdipersetujuiolehKetuaPengarahKastamdan telah dihantar ke Perbendaharaanpada31.12.2009,KE.HP(-)379/32(41).Jikadipersetujui,kerajaanakanmenerimapungutan cukai lewat 5 hari yangmelibatkanpuratajumlahcukaisebanyakRM100jutasebulan.


Jawapan terkini :

Bahagian CDN telah menghantar suratbertanyakan status cadangan yangdikemukakan kepada Perbendaharaanmelalui surat Ruj: KE.HF (-)379/32(42)bertarikh 12 Julai 2010 dan pihakPerbendaharaan memaklumkancadangan masih di dalam penelitian.


***Isu ini telah diputuskan oleh mesyuarat untuk dikeluarkan dari mesyuarat yang akan datang***

10. (iii) PLACING A BLANKET BANK GUARANTEE WITH CUSTOMS HQ

Currently,alldownstreamoilcompaniesare required to lodge abank guaranteewithCustomsHQassecurityforpaymentof sales tax for the release of petroleum products from the terminals/depots. These bank guarantees are issued bylocalbanks.

Recommendations :

For cost efficiencies, we recommend aCustoms bond in replacement of bankguarantees. With aCustomsBond, theRoyal Customs Department could stillexercise their legal rights under the Sales TaxAct 1972 to ensure full compliancebytheoilcompanies.

Usul Oleh MICCI(Bil 32 - m.s.62 – Minit 1/2009)


Kajian telah selesai dibuat dan akandikemukakan untuk keputusan KetuaPengarahKastamdanMenteri.


Jawapan terkini:

Kertas cadangan telah dikemukakankepadaKetuaPengarahKastamMalaysiamelalui KE.HF(90)769/06 Klt.1 bertarikh11 Mei 2010. Ketua Pengarah Kastammenyarankanagarkajianlanjutdijalankansecara menyeluruh kepada semua jenisgudang supaya kelak Jabatan dapatmemberikanpertimbanganwajarkepadapihakindustri/pelesenyangterlibat.

Dalam Kajian

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11. Voluntary Disclosure Of Non Compliance On Customs Related Matters

Customs have always encouragedvoluntary disclosure by businessespertaining to non compliance. This also reflects good corporate governance beingpracticedbyresponsiblecorporatecitizens.

Businessesmayconductinternalreviewson customs matters and where non compliance involving short payment ofduties/taxes is highlighted, the following situationsarise:-

• tocorrectthesituationBUTremainsilent on such non compliance and address the issue only whenquestionedbyCustoms;

or

• as responsible corporate citizens,to own up on such non compliance byvoluntarydisclosure toCustomsand pay the short fall of duties/taxes whether in one lump sum or in installments.

The reasons for such non compliance couldbemanywhich include ignoranceof the customs legislation, system andprocess flaw where computation errors resulting in underpayment of duties/taxes, human error, etc.

Where such disclosure is made,businesses would generally apply forwaiverofpenalty(includinglatepaymentpenalty).

There are instances where such underpaidduties/taxesareactuallypaidoutofcompany’sowncoffers,sincethecompanydidnoton-chargeduties/taxesto their customers in the first place.

When voluntary disclosure is made,businesses concerned expects to be treatedinapropermanner,i.e.:-

• disclosureandpaymentofshortfallduties/taxes is received (treated)byCustomsinapleasantmanner;

Usul Oleh MIA Jawapan pada mesyuarat Bil.1/2010:

Terima kasih atas cadangan ini. Untukmembantuindustri,satukertascadangantelah dimajukan pada 23.12.2009 kePerbendaharaandenganmengambil kiracadanganuntuk:

i. diremitsebahagianpenaltiterlibat;

ii. diluluskan bayaran secara ansuran;dan

iii. menggalakkan voluntary disclosuredenganprasangkabaik.


Jawapan terkini:

Kertas cadangan [ KE.HF(-)379/32Klt.12/ (18) ] telah dikemukakan kePerbendaharaanpada23.12.2009.Suratsusulan { KE.HF(-) 379/12 Klt.3/(6) }bertanyakan status telah dihantar pada21.5.2010.

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• there is no punitive action (e.g.compound and/or no consideration forwaiveroflatepaymentpenaltyinthecaseofsalestax/servicetax);

• no immediate audit which reflectsnegative reaction by the Customsauthorities.

Recommendations :

Voluntary disclosure should beencouraged and such steps taken bybusinesses should be well (pleasantly)received as opposed to negative reaction suchasdemeaningremarks(unpleasantcomments)followedbyaudit.

Forvoluntarydisclosuretobethenorm,suchdisclosureshouldbetakeningoodfaith as a full disclosure which does not warrantanIMMEDIATEaudittoverifythesame.

Voluntary disclosure of non complianceshould be encouraged by givingconsideration for waiver (full/ partial) of penaltyinapplicablecases.

It is proposed that businesses beallowed to make payment in lumpsum or installments and not being furtherburdenedby the requirement tocomplete returns (in the case of sales tax/servicetax)merelytofacilitateCustomsinprocessingthepaymentreceived.

12. CONSULTANTS / AGENTS ACTING ON BEHALF OF CLIENTS

Many big businesses focus on theirbusinesses and appoint consultants/ agents to liaise with Customs on customs relatedmatters.BusinesseswillsubmitaletterofappointmenttonotifyCustomsof such appointments and request that all correspondence be addressed to the consultants/agents.

Despite such authorisation frombusinesses,Customsveryoftenchooseto contact clients directly, send lettersto clients and thereby “ignoring” theexistence of such appointments bybusinesses, causing much displeasure to both businesses and consultants/agents.

Usul Oleh MIA


Hanya urusan pulang balik, remisi,pengecualian dan atau apa-apa urusanlainyangdiluluskanolehKetuaPengarahKastamsepertiyangdinyatakandibawahseksyen63AAktaCukaiJualan1972danseksyen 47A Akta Cukai Perkhidmatandibenarkan untuk diwakili oleh pihakketiga termasuk pihak konsultan.Bagi urusan-urusan lain, JKDM berhakmenghubungi syarikat secara langsung.Arahan telahdikeluarkan kepada semuastesenagarurusanhanyadibuatdenganpihak ketiga yang dilantik sekiranyasurat perlantikan dikemukakan dantelahdisahkanolehpihaksyarikat (Ruj :KE.HF(08)664/01(93)bth.8.1.2010).

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Recommendations :

With proper appointment letters frombusinesses to appoint consultants/agents, it is proposed that Customs liaise directly with the consultants/agentsinstead of approaching businesses directly.

Bagi mengelakkan penipuan (fraud)jabatan akan membuat pengesahansemua perlantikan pihak ketiga dalamurusandiatassebelummeluluskanwakiluntuk berurusan dengan kastam. Agent/ konsultan adalah bertanggungjawab(jointly responsible) atas urusan yangdiwakilkan.

Cadangan MIA akan dimasukkan dalamSOPyangakandikeluarkan.


Jawapan terkini:

Arahan telah dikeluarkan melalui suratyang telah diedarkan ke semua negeriRuj: KE.HF(08)664/01/(93) betarikh 8Januari 2010, berhubung bagaimanaberurusan dengan konsultan/agenyang dilantik oleh pelanggan Jabatan.Cadangan MIA juga telah dimasukkankedalamSOPberhubungGarispanduanuntuk menerima perlantikan konsultan/agen di bawah Akta Cukai Jualan 1972dan Akta Cukai Perkhidmatan 1975.

Selesai

13. TRANSPARENCY AND PROGRESS OF CUSTOMS RULING

Regulation3(1)oftheCustoms(CustomsRuling) Regulations states that theDirector General shall issue a customsrulingwithin90daysafterthereceiptofthe relevant documents.

More often than not, upon submissionof the application for Customs ruling, the applicantiskeptindarkastothestatusof such application.

In cases where certain analyses fromother government agencies are required, the applicant is also not informed of the datewheresuchanalysesarerequestedby Customs as well as when suchanalysesarereceivedbyCustoms.

Therearemany instanceswhere the90days stipulated time framehave lapsedandyet there isnotwrittennotificationfrom Customs, causing displeasure to business.

Usul Oleh MIA


Pada tahun 2009, semua keputusanKetetapan Kastam berkaitan denganpenjenisan barangan dibuat dalamtempoh 90 hari atau 60 hari selepaskeputusananalisispakardiperolehi.

Jadual di bawah menunjukkan tempohyang telah diambil untuk memprosespermohonan Ketetapan Kastam bagitempoh1.1.2009hingga31.12.2009:

Tempoh JumlahFail Peratus

Kurangdari30hari 54 32.34%

Lebih30hari–kurangdari60hari

71 42.51%

Lebih60hari–kurangdari90hari

42 25.15%

Lebih90hari 0 0.00%

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Recommendations :

Itisproposedthat:-

• The 90 days time frame be strictlyadheredtobyCustoms.

• The applicant can be informedof development/progress of the application, especially for caseswhere further analyses are requiredfrom other government agencies.

Malah terdapat 17 permohonanKetetapan Kastam yang diselesaikandalam tempoh 11 hari. Samada permohonan Ketetapan Kastam dapatdiselesaikan dalam tempoh yangditetapkan juga bergantung kepadamaklumat-maklumat yang lengkap yangdiberi oleh pemohon.

Bagi permohonan Ketetapan KastamyangmelibatkanCukai JualandanCukaiPerkhidmatan, terdapat keputusanmelebihi tempoh 90 hari. Ini adalahkeranamaklumatdaripadasyarikattidaklengkapdansyarikat tidakberkerjasamadalam memberi maklumat yangdiperlukan.

Olehkeranatelahadaperuntukanundang-undang bagi mengeluarkan keputusanKetetapanKastam,pemohontidakperludimaklumkan tarikh sampel dihantar keAgensiPakaruntukdianalisisdan tarikhanalisis diterima. Di samping itu, pihakKastamtidakdapatmemaklumkanstatusbagi setiap permohonan dari masa kemasa kerana permohonan yang terlalubanyak, di mana hampir 60% daripadapermohonanmemerlukananalisispakar.

Walau bagaimanapun sekiranyadiperlukan,pemohonbolehmenghubungiSekretariatUnitKetetapanKastamuntukmengetahui status permohonan.

JawapankepadaMIAtelahdikemukakanpada7Januari2009melaluiemail.

Tindakan : Bahagian Perkhidmatan Teknik

Jawapan berdasarkan perbincangan (9.7.2010) di antara MIA dan pihak Bhg. PERTEK

Jawapan telah dikemukakan dalammesyuarat Bil. 1/2010 dan jawapansecara bertulis juga telah dikemukakankepadaMIApada7Jan2010.

IsuinitelahdibincangbersamawakilMIApada8Julai2010dandianggapselesai.

Selesai

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3.0 : USUL-USUL BARU

NO. PERKARA KEDUDUKAN / TINDAKAN

1. CONSOLIDATION OF GENERAL CARGOES BY BONDED TRUCKS FROM BONDED AREAS

To request the Customs authority toallowconsolidationofGENERALcargoesby bonded trucks from bonded areasirrespective Airport, Public bonded warehousesandFreeCommercialZones(FCZ) in transit for Langkawi via KualaKedah.

Rationale : Three years back whenbonded cargo to Langkawi were notallowed to devan at Kuala Kedah, thetransportation costs for traders in Langkawihasgoneup3-foldsasbondedtrucks from the Peninsular are requiredtodelivertoLangkawidoor.

Generally most of the small or LCLimportsforLangkawigothroughPenangatvariousbonded/FCZwarehousesandfromBayanLepasairport.

HoweverthelastpointofconsolidationshouldrequiredattheFCZ,noapprovalwouldbe given compelling the truck togo to Langkawi via Kuala Kedah withplenty unutilised space resulting highercost for the receivers.


With no hindrance for consolidationactivities irrespective where the final point of console, would definitely costdown the trading items to boost the tourismindustryinLangkawi.

In addition to the above facility, theCustoms could reinstate the devanning or unloading activities for GENERALCargoatKualaKedah for thebenefitofthe trade.

Usul Oleh ACCCIM

Jawapan:

(i) JKDM bersetuju dengan permintaansupaya bonded truck yang samadibenarkan untuk membawadagangan di mana duti/cukai yangbelum dibayar daripada stesenberlainan dengan pecah sil dan sil semula kenderaan di stesen-stesenberkenaan sebelum dihantar kedestinasiterakhir.

(ii) JKDM bersetujui dengan cadanganACCCIMmengenaibondedtruck.

(iii) Cadangan pecah sil di Kuala KedahdipersetujuidengankebenaranPKN.Syarikat juga perlu mengikrar K2 diKualaKedahdanK1diLangkawi.

[Mengikut penjelasan dari PenguasaKastam di Kuala Kedah pecah sil untukbarang-barang bukan kritikal bolehdibuat di Kuala Kedah (K14) dengankebenaranPKN.K2perludiikrardiKualaKedah tetapi untuk barangan kritikal,pecahsilhanyadibenarkandiLangkawi(K2).


2. LOW THRESHOLD OF RM100, 000.00

SMEs MS, Stainless steel, aluminumfabricators, wood and steel base furnituremakersarecomplainingof thelow threshold of RM100, 000.00 whichhavesubjectedthemtopayingsalestax.

Usul Oleh ACCCIM

Jawapan:

Kelulusan untuk menentukan thresholdadalahbidangkuasaMenteri.Kajianperludibuatkeatassemuasektorbukanhanyakeatasindustriberasaskanbesidankayusahaja.Iniadalahsupayakeputusanyangdibuat lebih praktikal dan yang penting

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ToincreasethresholdfromRM100,000.00to RM500,000.00 and to abolish thesalestaxcompletely.

dapat memberi manfaat kepada semuapelanggan Jabatan. Sekiranya industriyang dipohon diberi pengecualian,masalah masih timbul kerana bahanmentah yang dibeli, masih dikenakancukai.Hargabarangakanjadimahaldanmenjaditidakkompetitif.

Menurut pihak MOF, peningkatan nilaithreshold akan menjejaskan hasilkerajaan.Sehubunganitu,perbincanganlanjutakandilakukanantarapihakMOF,Bhg.CukaiDalamNegeri&ACCCIM.

Bahagian Cukai Dalam Negeri

Untuk Makluman

3. FACILITATE SMOOTH OPERATIONAL CHECKS ON “CRITICAL CARGO” (LIQUOR & TOBACCO)

To facilitate smoothoperational checkson“criticalcargo”(liquor&tobacco)forbonafideimports&clampdownhardonsmuggling.

Licensed importersof liquor& tobaccoare perplexed that the RMC are over-zealous on checking their imports ofsuch items in various stages, from Port examination to warehouse and subsequent inspections, when the rules & regulations in all respect are fulfilledfor these movements, be it bankers’guarantees,imp.licences&useofproperbonded warehouses for storage.


Smuggled of contraband goods are in no way declaring as liquor or tobacco,hence legitimate declared goods of these items should be given uninterrupted transitormovement,especiallyfor“interterminal transfer”. Customs should conductexaminationonlyatdesignatedstoragepremises.Most often thannot,inspection of said goods at the ports or terminals encountered loss through pilferage.

Usul Oleh ACCCIM

Jawapan:

Pemeriksaan ke atas barangan kritikaladalah perlu untuk mempastikandagangan yang berduti tinggi dapatdikawaldenganberkesan.


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NO. PERKARA TINDAKAN JKDM

4. MASA KECEWA

Dibawahbutiran9,Peraturan-peraturanKastam1977menyatakan:

“Whenovertimeisrequestedandwherethe request is not cancelled before the close of the ordinary office hoursimmediatelyproceedingthetimewhenitwasrequestedthatovertimebeworked,the person who made the requested shallpayanamountof fivehundredaspaymenttodisappointmenttime”.

Permohonan kerja lebih masa dibuatpada hari Jumaat untuk kerja lebihmasa pada hari Ahad dan permohonan terpaksa dibatalkan pada hari Sabtumaka pemohon dikehendaki membayarmasa kecewa kerana pihak Kastamtidak bekerja pada hari Sabtu & Ahad.Pembayaran masa kecewa dikecualikansekiranya pengimport/pengeksportmemberi surat penjelasan sebabpembatalan.

PFFAmencadangkanagarpihakKastamdapat menerima pembatalan pada hari Sabtu untuk mengelak pemohonmembayar masa kecewa dan suratpenjelasan sebab pembatalan akandiberipadaharibekerjaberikutnya(hariIsnin) dan surat penjelasan pembatalanhendaklah disahkan oleh pihak Kastamuntukmengelaksebarangkesulitanyangakantimbuldikemudianhari.


Customs allow overtime application for SaturdayandSundaytobecancellednotlaterthan5pmonFriday.


FMFFrequeststhatovertimeapplicationfor Saturday andSundaybe allowed tobe cancelled on Saturday or Sundayitself, i.e. actualdayswhereovertime isapplied for, and not as at present, latest bytheFridayprecedingtheSaturdayandSunday.

The letter from Importer and ExportercanbegiventoCustomsonMonday,thenextworkingday.

The disappointment fee should be waived on presentation of the explanation letter from Importer andExporter.

Usul Oleh FMFF

Jawapan :

Syarikat boleh memohon kebenarandaripada Pengarah Kastam Negeri distesen berkenaan untuk membatalkankerja lebihmasayangtelahdipohon itudenganalasanyangmunasabah.


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5. UPLIFT BY CUSTOMS AS PER CUSTOMS FREIGHT RATE

Goods imported under CIF that costmore than RM500 are taxable whilethose below this amount would not be taxed. Customs will compare the freight rate declared by the exporter to thestandard freight rate in the Customs list. Should the Customs freight rate be higher compared to the rates declared by the exporters, the Customs wouldthan uplift the freight rate in accordance to their rates. The uplifted freight rate is verymuchhigherthanthemarketrates,sometimestheamountvaryingby100%or more.


Bagi elemen freight, BahagianPerkhidmatan Teknik Ibu Pejabat KDRMtelah menetapkan dan mengarahkansyarikat-syarikat kurier supaya freightyang diikrar perlulah berpandukanIATA rates (International Air TransportAssociation).

Apabila nilai freight yang diikrar olehpihak agen didapati terlalu rendah,makapihakKastam,diKompleksKargoUdaraKedua(KKUK),PulauPinangdalammenguruskan taksiran nilai baranganimport (antaranya elemen freight) telahmenggunakan satugarispanduankadarfreightberdasarkanIATArates.

Taksiran semula komponen-komponennilaiCIFColehpihakKastam ini adalahsepertidiperuntukkandibawahSeksyen13AktaKastam1967.


FMFF propose that Customs use theInvoicebasedonCIFtermsortheHAWBrates which is as the actual rate paid to Airlines. IATA rates are only publishedrateswhichareusuallyhigher.

Usul Oleh FMFF

Jawapan berdasarkan perbincangan (8.7.2010) diantara FMFF dan wakil Bhg. PERTEK :-

Satuperbincangandengansemuapihakyangterlibatakandiadakanpadatempohmasa yang terdekat dan sebarangkeputusanyangdipersetujuiakandibawakepada pengurusan atasan JKDM untukkelulusan.


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6. PRIOR ENGAGEMENT OF INDUSTRY WHEN ISSUING NEW CUSTOMS OPERATIONAL CIRCULARS

Implementation of new Customsoperational procedures. The LogisticsAssociationsonly knowwhen a circularis received from Customs. There is no or lack of engagement with the stake-holders.


To avoid confusion and last minute rushtoseekclarificationfromCustoms,we propose that Customs have prior meetings to consult and brief stake-holders before implementing new operational procedures.

Usul Oleh FMFF

Jawapan :

PihakJKDMmengambilmaklumterhadapisu ini. Walau bagaimanapun, dalampengimplementasiansesuatupolisiyangberkaitan dengan penguatkuasaan danpematuhan, pihak JKDM tidak dapatmengadakan sebarang perbincangandenganpihakindustri.Namundemikian,pihak Jabatan boleh membincangkanpolisi-polisi selain daripada perkara diatas dengan pihak industri, sebelumianyadiimplementasikan.

Bahagian Kastam

Untuk Maklumam

7. PROPOSAL TO IMPROVE PRESENT KEDAI EDI SERVICES

To review present kedai EDI services.Presently,KedaiEDIoffersdeclarantsthechoicetousekedaiEDItomaketheironline submission for a fee, without having to purchase and set up their own online system.


TWeproposethatthepresentscenarioatKedaiEDIcanbeimprovedby:-

i). that Kedai EDI make available theircomputers and software to makeK Form declarations through thee-declare system. Declarants, whohavetheirCustomscodeorBZcodes(from Free Zone Authority) canuse the system to make their owndeclaration,forwhichKedaiEDIcancharge a each time transaction cost.

ii).Shippinglines/NVOCCscanusethee-manifest system to declare theK4,K5&K6.

iii).Trainingontheuseofe-declareande-manifestsystemcanbeprovidedbyrecognisedNational/StateLogisticsAssociation in collaboration with DNT.

iv).State and National LogisticsAssociation can set up Terminals at their premises to facilitate the online submissions.

Usul Oleh FMFF

Jawapan :

JKDM bersetuju dengan cadanganini. Pihak FMFF perlu bincang denganDagangNetTechnologiesSdn.Bhd.


***Isu ini telah diputuskan oleh mesyuarat untuk dikeluarkan dari mesyuarat yang akan datang***

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v). DNT can also consider setting upTerminals in Kiosks at Logisticclusters or where many LogisticsCompanies are located to facilitate on line transmission.

The Kiosks could be set up within theoffices of Logistics Companies or inBusinessorCommercialcentres.

With the availability of these facillitiesto declare K FormorManifests throughthe e-declare and e-manifests system,Customscanalso control thequalityofthe declarations and the declarant itself asonlyregistereduserswithCustomscanusethesystems.

8. AUTOMATIC RENEWAL OF CUSTOMS LICENCE

RenewalofCustomsAgent’sLicence.

Presently,applicationsforrenewalhastobemadeafterthebeforetheexpiryoftheLicence.

Sometimes there are delays to processand renew the Licence, includingsubmission of all required documents again.


Weproposethattherenewalbegrantedautomaticallytothosewhodonothaveabad record with Customs (guidelines can be discussed with Customs).

Documents will be submitted only ifrequiredbyCustomsandnotmandatoryrequirement as at present.

Usul Oleh FMFF

Jawapan :

Pembaharuan semua kelulusanlesen yang dikeluarkan oleh JKDMdiberi dengan serta merta mulai 13 Februari 2007. Bagi kelulusanagen penghantaran, tiada dokumensokongan diperlukan jikalau tiadaperubahankeatasmaklumatdokumenyang dihantar sebelum pembaharuan.Perkara ini dipersetujui dalamMesyuaratPanelPerunding1/2009pada15 Julai2009.Surat rujukandokumen-dokumen yang perlu dikemukakansemasa pembaharuan kelulusanagen penghantaran adalah seperti berikut:KE.HE(44)001/01-3(A)Klt.3(77)bertarikh 15 Julai 2009 (Lampiran E).SuratinitelahdiedarkankepadasemuaPersatuanpadatarikhyangsama.


9. PENALIZED FA INSTEAD OF IMPORTERS BASED ON CVI

Customs Penang has issued several letters toFAstating thatunder theCVIexercise theFAhavecommittedoffenceonthefollowingbasis:-

1. Upliftthevalueofgoods.

2. ReclassificationofTariffCode

Usul Oleh FMFF

Jawapan Bahagian Kastam:

Di bawah Seksyen 133 (1) (a) AktaKastam 1967, sesiapa yang membuatpengikraran adalah bertanggungjawabkeatastindakannya.

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FMFFisoftheviewthattheFAsubmitstheK1 based on the documents submittedtothembytheircustomers.Therefore,ifthereisanyintentiontoevadeCustomsduties then the defaulting parties must beestablishedinsteadoftakingtheeasywaytopointthefingeratFAanddemandwritten explanation with connotation that such offences will be taken intoconsideration during the renewal of their licence.

Jawapan : Bhg.PERTEK :-

Perkarainitelahdibincangpada08Julai2010 bersama wakil FMFF dan pihakFMFF disaran membawa isu ini kepadapengetahuanpihakPKNPulauPinang.

Bhg. Kastam & CTM

Selesai

10. WRONGLY DECLARED INFORMATION IN K1 FOR VEHICLES

On occasions where chassis or enginenumbersarewronglydeclaredintheK1,the procedure for a vehicle requiring AP is to obtain an amendment from MITIfor Caw. Teknologi Maklumat Putrajaya(CTM)toupdatethesystem.Forenginesthat do not require amendment from MITI,CustomsstationsatSelangorhaveto issuea letterofamendment toCTMtoupdate into the system. This is timeconsuming as the amendment letter from Selangor Customs has to be sent to CTMPutrajayaforupdateontosystem.

On a related issue, details of engineandchassissenttoJPJhaveahighrateof failure due to line drop. Forwardingagents have to go back to customs toprintoutthedetailsandsendhardcopytoJPJ,toupdateintothesystem.


i) The amendment can be updated at CTMSelangorandonlinecctoCTMPutrajaya,ifnecessary.

ii) CustomschecktheirlinkwithJPJtocut down ‘line drop’ problems andprovideadirectonlinelinkbetweenCustomsandJPJ.

Usul Oleh FMFF

Jawapan Bahagian Kastam:

Perkara ini telah pun diambil tindakanoleh Ibu Pejabat dengan pelaksanaanModul JPJ Amendment untuk tujuanpenghantaran Vehicle Informationbagi pendaftaran kenderaan di JabatanPengangkutan Jalan (JPJ). Pindaan bolehdibuat di fokal point di stesen kastamberkaitan. Arahan ini, telah dikeluarkankepada semua stesen melalui suratdengan rujukan KE.HE(44)515/09-23Klt.3(34)bertarikh30Mac2010.

Jawapan Caw.CTM :

CTM Ibu Pejabat telah membangunkanModul JPJ Amendment untukmembolehkanpindaanmaklumatVehicleInformation di pengikraran Kastam.Latihan telah diberi kepada pegawai diperingkat negeri untuk menggunakanmodultersebut.Modulinikinidigunakanolehstesen-stesen.

Bhg. Kastam & CTM

Selesai

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11. ADDRESS THE CEPT PREFERENTIAL PRACTICE ON CERTIFICATE OF ORIGIN CORRESPONDING TO THE TARIFF CODE

ToaddresstheCEPTpreferentialpracticeon Certificate of origin corresponding to the tariff code indicated on the certificate, as criteria to qualify for thetax incentives.

On many situations, though the tariffcode may be different, the goodsdescription was correct.

During the SMK meeting in Port Klangdated21/10/09,Customs informed thatthe Customs officer can also accept if the goods description is correct though theHScodeiswrong.

However, this is not the case. SomeCustoms officer do not accept the tariff code even if the description of goods is correct.


i. NeedtoknowclearlyCustomsstandon this issue, whether they onlyaccept the correct HS code andthe goods description or they canaccept if the goods description is correctthoughthetariffcodemaybewrong.

ii. That Customs accept the goods descriptionasthebasisasHScodemay differ, depending from whichcountryoforigin.

Usul Oleh FMFF

Jawapan :

Kod tariff adalah sebagai panduansahaja.JikalaudeskripsidagangandalamForm D tidak mengelirukan, ia bolehditerimawalaupunkodtarifftidaksesuai.Walaubagaimanapun dagangan yangdiimportmestilahlayak.


12. STANDARDISE PROCEDURES FOR IMPORTATION OF WASTE NOT CONTAMINATED BY SCHEDULE WASTE

The Fourth Schedule of the Customs(Prohibition of Import) Order 1998 onwastewhichmaycontaineitherinorganicconstituents e.g. rags, plastics, papers or filters contaminated with schedule waste states that the import of such goods should be accompanied with a letter of approval issued by or on behalf ofthe Director General of EnvironmentalQuality,Malaysia.

Usul Oleh FMM

Jawapan :

Cadangan FMM adalah dipersetujuioleh JKDM. Surat edaran telah dihantarkepada stesen supaya menerima suratdari DOE yang memberi pelepasankepada dagangan yang tidakmengandungi Schedule Waste. Arahanmengenai perkara ini telah dikeluarkankepadasemuaPKNmelaluisuratrujukanKE.HE. (-)379/12Klt.8 (24)bertarikh17Jun2010.

Bhg. Kastam

Untuk Makluman

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There has been numerous incidences whereby waste which is notcontaminated by schedule waste suchas old news papers and magazines,emptyplasticbottlesandragshavebeendetainedat theMalaysianportofentryas the importer was not able to provide aletterofapprovalfromtheDepartmentofEnvironment(DoE).

TheDoEwhenapproachedforaletterofapproval informed that as these reusable or recyclable wastes are not scheduledwaste and therefore would not be able to issue a letter of approval to allow the importation of such products. To assist importers however, the Department ofEnvironmenthasissuedlettersinformingthat the imported products are not ScheduleWastes.Asampleoftheletteris attached.

IncertaininstancesthisletterfromDoEis accepted by Customs while in otherinstances the letter is inadequate. The process toobtain letters fromDoEandtheconfusionsattheportofentrycouldfurther delay shipments and increasestorage charges.


It is suggested that the CustomsDepartmentworkwiththeDepartmentofEnvironmenttodevelopclearguidelineson the procedures to import waste which arenotcontaminatedbyschedulewaste.During the interim period until properprocedures are put in place, we urge that all Custom stations accept letters from DoEstatingthatthe importedproductsarenotScheduleWaste.

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13. TEMPORARY IMPORTATION

Customs Order No. 29 on TemporaryImportation dated 02.09.2009 statesthat the importer is required to submit their import application to the Customs station of importation and obtain approval from the Customs station prior to importation. The application is to be accompanied with a bank guarantee.For imports through multiple importstations, the importer is required to submit the application to each import station and each application to be accompanied with a bank guarantee.Approvals are to be obtained from eachCustomsstation.Forexample, ifacompanyisimportingthroughPortKlang,KLIA and Johor, they are required tosubmitapplicationsandbankguaranteeto these three different stations.

Prior to this new ruling, importers with imports through multiple import stations were permitted to submit their import applications for approval to the nearest Customs station and using a single blanket Bank Guarantee. The Customsstation would advise the other import stations on the approval using the blanketBankGuarantee.


To facilitate imports, it is suggested for Customs to revert to its previous practice whereby it allowed importersto submit application for temporaryimportation to the nearest Customs station using blanket Bank Guarantee.

Usul Oleh FMM

Jawapan :

Cadangan Persatuan mengenai ImportSementara adalah dipersetujui danakan dilaksanakan selepas pindaankepada Perintah Tetap Kastam Bil.29.Walau bagaimanapun, bagi syarikatyangmemohon,kebenarandiberiuntukmengimport melalui stesyen berlainansementaramenunggupindaankelulusankepadaPTKtersebut.

Pihak Bhg.Kastam Ibu Pejabat akanmengeluarkan surat pemaklumankepada semua Pengarah KastamNegeri(dalam masa seminggu) sebaik sahajapindaan telah dibuat terhadap Perintah Tetap Kastam Bil.29, bagi mewujudkantindakanpelaksanaanyangseragam.


14. EXPORT C8 POST DECLARATION FOR PENANG FIZ (FREE INDUSTRIAL ZONE)

• TheFIZlocationsinPenangatBayanLepas and Prai has been using the‘paper-less’ method of declarationbut it needs to be declared before theshipmentbeingpick-up.Alsothephysicalpaperworkisstillrequiredatthe point of sealing.

Usul Oleh CAPEC

Jawapan :

i.PadamasainikemudahanPriorReleasekepada syarikat perkhidmatan kuriertelahpun diberi oleh Kastam FIZPulauPinang,bermuladaripukul12malam hingga 8.00 pagi.

ii.PihakFEDEXZonUtaradimintauntukmembincangkan hal ini denganKastamFIZPulauPinang.

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• Currentprocessisnotsupportingthemovement of EDS (ExpressDeliveryServices) shipment well as it is time consuming and during critical hours we could not move the shipments due to various reasons including DagangNetSystemissue,manpowerat customs, too many clients atcustoms during the rush hour, etc.


• WerecommendtofollowtheapprovalgrantedfortheFIZinotherstatesinMalaysia. This approvalwasgrantedbyCustomsHQunderthereferencenumber KE.HE(-)515/11-15.Klt.2/(42), KE.HE(-)515/11-15.Klt.2/(32),KE.HE(-)515/11-15.Klt2/(14).

The approval allows us to do post declaration with the shipment moves on manifest basis. It is also a provenprocess which being well implemented atW.Persekutuan,Selangor,MelakaandSarawak.

iii. Bahagian Kastam Ibu Pejabat akanmengkaji kesesuaian projek ASEANCustoms Clearance Services (ACCESS) sama ada ianya perludipanjangkankelain-lainnegeri.


15. LANGKAWI & LABUAN FREE PORT DECLARATION

• Currentprocedureforalltheinboundshipment clearance for Langakawi& Labuan need to be done at therespective location.

• Upon arrival at KLIA InternationalAirport these shipments will be moved as ZB3 and the EDScompanies need to appoint an agent tocleartheshipmentatLangkawi&Labuan.

• Due to insufficient volume intoLangkawi & Labuan, the EDScompanies unable to set-up theirown clearance facility over at thelocations.

Clearance using agent is too expensive and there are also other unnecessarycost such as terminal charges, breakbulk,etcbeingincurred.


• KLIA being the main clearance hubfor all the inbound into Malaysiashould be allowed to clear the

Usul Oleh CAPEC

Jawapan :

Memandangkan dagangan untukLangkawi dan Labuan adalah duty freemaka penggunaan ZB3 tetap perludigunapakai untuk pelepasan dagangandanK1diikrardiLangkawidanLabuan.


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shipment to Langkawi and Labuanwithoutitbeingtreatedseparately.

• Customs should revisit this processand make ammendments to thepolicyandallowtocleartheshipmentatKLIA.

Werecommendtohaveaspecialclauselike what we have for other exemptionshipments(suchasLMW)toindicatethefree-portdeclarationandwaivetheduty&taxastheshipmentsaremeanttobeusedinLangkawi&LabuanwhicharetheFreePorts.

16. RECOGNIZING PENANG EXPORT DECLARATION DIMINIMUS FOR BOTH K2 & K8

• IthasbeenapracticeinPenangFCZat Batu Maung (KKUK) to allow forexport declaration for K2 & K8 forshipmentsaboveRM300.

• Shipments below the exportdiminimus (RM300) will not besubjectfortheK2&K8declaration.

• However since severalmonths backthe Customs Authority in Penang isinsistingforfulldeclarationoftheK2&K8regardlessofvalue.

• Such ruling has incurred highoperating cost to the industryplayers.

• The above practice has been usedbaseonwrittenapprovalbyPenangCustoms.Webelieveitisalsointheir‘PerintahKerjaNegeri’.


• Werecommendtorevertbacktotheold process.

• Wedonotseeanyvaluetothenewprocess as Customs will not benefit in termsofrevenuetothem.Itwillonlyincreasemorework for thecustoms(operations) and with the shortage of customs manpower at customs it will onlydelaytheprocess.

It is also make our operating cost tobeveryhighand the industryhasbeenshouldering this unexpected cost.

Usul Oleh CAPEC

Jawapan :

i. Buat masa ini tidak ada peraturanyang menetapkan deminimus valueuntukeksport.Pelaksanaansebelumini adalah secara pentadbiran. Perkara ini akan dikaji selepasmendapatmaklumbalasdariKastamPulau Pinang.

ii. Surat : KE.HE(-)656/02-3 Klt.1(20)(lampiran F) telah dihantar kepadaStesen Pulau Pinang pada 26 Julai2010 untuk mendapat maklumbalasmengenai deminimus value untukeksport.

Bhg. Kastam

Untuk Makluman

309



17. EAST MALAYSIA – KOTA KINABALU IS NOT RECOGNIZING THE K1 DECLARATION OR CLEARANCE THAT BEING DONE AT KLIA

• Kota Kinabalu has been practicingre-evaluting of the InternationalShipmentthatbeingclearedatKLIA.

• There are shipments subject for re-examination,duty&tax,etc.

They also do not recognize theDirect Release under the customsduty (exemption) order section 172which clearly mentioned that nodocumentation/certificate required. (please find the attached copy of theorder).


• Weneedaclearunderstandingoftheprocedures inKotaKinabaluastheyclaim it part of their procedure.

If there is indeed a different set ofrules for Kota Kinabalu or Sabah, werecommend to revisit it to facilitate the import&exportintothestate.

Usul Oleh CAPEC

Jawapan :

i. JKDMbersetujubahawabagikonsimenPos Malaysia yang melebihi 50kg, Borang K3 digunakan danbagi konsaimen kurang daripada50 kg consignment note CN38postal manifes digunakan. Untukpemindahan konsaimen dariLapangan Terbang AntarabangsaKota Kinabalu ke Pejabat PosMalaysia, kenderaan berkuncihendaklah digunakan dan pihakkastamakansilkenderaanberkunci.

ii. JKDM LTA Kota Kinabalu bersetujupemeriksaan tidak akan dilakukanuntuk konsaimen yang dilepaskandariKLIAdanisumengenaipelepsanterusjugaselesai.

Bahagian Kastam

Untuk Makluman

18. INTERNATIONAL SHIPMENT WHICH IS FULLY CLEARED IN ONE AIRPORT (OR FCZ LIKE KLIA) ARE NOT ALLOWED TO BE MOVED VIA AIR (OR TO BE TAKEN OUT AT OTHER CUSTOMS ZONE) TO ANOTHER AIRPORT (OR FCZ LIKE PENANG)

• There has been few instances thatwhen we clear a particular shipment inKLIAandmoveditviaairtoPenangand take the shipment out of thePenang(KKUK)airportfordeliverytocustomer – we were barred to do so.

• The reason provided by customsthat theGCS (GateControlSystem)isonlytiedtoindividualairportsandit cannot allow shipment from other locations to be released.

• This is a biggest problem forcompanies that wanted to have one single clearance point to be more cost effective.

Usul Oleh CAPEC

Jawapan :

Cadangan ini melibatkan sistem dankajianperludibuat.

Bahagian Perkastaman

Untuk Makluman

310


• Why the GCS system will notrecognizethis?


• We recommend customs to revisitthisandmakenecessarychangestofacilitate the movement.

This is an unacceptable practice as we areoperatinginthesamecountry.

19. BONDED SHIPMENT – SEAL AND RESEAL PROCESS

We have the following scenario asexample – if there are 2 shipments in ourtruckwith2differentK8formsbeingdeclared, onedestined from JB toKLIAand another from JB to Penang. Bothshipments move in the same truck –and upon arrival in the first point which is KLIA, the second shipment is notallowed to be re-seal at this point foronwards movement to Penang.

• We need to understand why suchrestriction are made especially byCustoms Penang.

• We cannot afford to have individualbond movement truck to eachlocationasitwillbeverycostly.

Usul Oleh CAPEC

Jawapan :

JKDM bersetuju untuk membenarkanbonded truck tanpa partition untukmembawa beberapa konsaimen untukdestinasi yang berlainan sementaramenunggu pindaan kepada PerintahTetap Kastam Bil.54 oleh BahagianKastam Ibu Pejabat. Surat akandikeluarkanselepasmendapatkelulusankepadapindaanPTKberkaitan.

Bhg. Kastam

Untuk Makluman

311


4.0 HAL-HAL LAIN

Beberapaperkarasepertidibawahtelahdiutarakanolehahlipanelswasta:-

1. DefinitionofManufacturer

FMM :membangkitkan IsuNo.8 “DefinitionofManufacturer”yangtelah dinyatakan sebagai “selesai” dalam Minit Mesyuarat PanelPerundinganKastam-SwastaBil.2/2010-m.s35.

Respon oleh Dato’ Chik Omar bin Chik Lim (Timbalan PengarahBahagianKastam):

Takrif ‘Manufacturing’ yang terkandung di dalam Akta Kastambukannya mudah untuk dipinda bagi keperluan agensi-agensitertentu. Berikutan itu, satumesyuarat di antara FMM,MIDA, danJKDMakandiadakansecepatmungkinuntukmencaripenyelesaianyangberkesan.

FMM:Bersetujudengancadangandanakanmenghadirimesyuarattersebut.

2. Transhipment Cargo

SAM (En.Fong Keng Lun) :Memohon agar JKDMmengkaji semulasamada Bank Guarantee perlu atau tidak ke atas TranshipmentCargo, berikutan tiada amalan sebegitu dipraktiskan di Port KlangtetapiKastamPulauPinangtelahmengenakankeperluanBG.

Respon oleh Dato’ Haji Md. Salleh bin Said (Pengarah BahagianKastam):

IsuiniperludikajidengantelitidanmohonpihakSAMmengemukakanmaklumatterperincimelaluie-melkepadabeliau.

SAM:Memaklumkanakanmenghantarmaklumatlanjuttersebut.

3. StrategyTradeAct(STA)

SAM(En.Charles):memohonmaklumatterkiniyangbolehdidapatidaripadaJKDMberhubungdenganSTA.

ResponolehDatukPengerusi:

Perkarainidiberiperhatian.Walaubagaimanapun,ianyadicadangkandibincangdiluarmesyuaratini.

312


4. Penerimaanmaklumbalas

AFAM(En.WalterCulas):MemohonagarpihakJKDMdapatmemberimaklumbalasdalamkadarsegerakeatassebarangpertanyaan.

Respon oleh Dato’ Khazali bin Ahmad (Timbalan Ketua PengarahKastam(Pengurusan):

Silalaporkansekiranyatiadasebarangmaklumbalas/responditerimadalammasa3haridaritarikhsuratyangtelahdihantarkepadaJKDM.

313


Lampiran AIBU PEJABAT KASTAM DIRAJA MALAYSIA BAHAGIAN KASTAM, CAW. IMPORT/EXPORT,ARAS 4 SELATAN, BLOK 2G1B PRECINT 2,KOMPLEKS KEMENTERIAN KEWANGAN,PUSAT PENTADBIRAN KERAJAAN PERSEKUTUAN,62510 PUTRAJAYATelefon :603-88822100Fax :603-88895881LamanWeb :www.customs.gov.my

Ruj. Kami :KE.HE(44)001/01-3(A)KIt.4(21)Tarikh :21Ogos2009

SetiausahaPersatuanPengusaha-PengusahaPerkapalanMalaysia(SAM)C/ONo.7,JalanJuruteraU1/23,SectionU1HicomGlenmarieIndustrialPark40150ShahAlam,Selangor Fax:03-78832600

Tuan,

Customs Course For Shipping Aggents

Dengansegalahormatnyasayamerujukkepadaperkaratersebutdiatasdansurattuanbertarikh10dan13Ogos2009.

2. Sepertiyangtuansediamaklumkelulusanuntukbertindaksebagaiejenperkapalanadalahselaraas dengan Seksyen 90(2) Akta Kastam1967. Kelulusan inimembolehkan pihak ejenperkapalanmenjalankankehendakSeksyen36,38,40,52,53,55dan57AktaKastam1967.

3. Rayuan tuan telah dirujuk kepada Ketua Pengarah Kastam dan Ketua Pengarah Kastam,membuatkeputusanbahawakursusejenperkapalanadalahdiperlukanuntukmemantapkanlagiperananejenperkapalandemikepetingankeseluruhanindustrilogistik.DengandemikianJabatantidakbersetujuuntukmembuatpindaankeatasSeksyen90(1)(a)AktaKastam1967supayaejenperkapalandikecualikandaripadamengahdiridanluluspeperiksaan.

Sekian,terimakasih.



(DATO' HJ. ISMAIL BIN HJ. IBRAHIM)BahagianKastam,IbuPejabatb.pKetuaPengarahKastamMalaysia

S.k.:- i. UnitLatihan&PembangunanSumberManusia,IbuPejabat. ii. PengarahAKMAL,Melaka iii. Failtimbul.

314


Ruj. Kami :KE.HE(44)001/01-3(A)KIt.3(68)Tarikh :08Julai2009

SetiausahaPersatuanPengusaha-PengusahaPerkapalanMalaysia(SAM)C/ONo.7,JalanJuruteraU1/23,SectionU1HicomGlenmarieIndustrialPark40150ShahAlam,Selangor

U.P.FongKengLun

Tuan

Kursus Untuk Agen Perkapalan

Sayaadalahmerujukkepadaperkaratersebutdiatasdansurattuanbertarikh30Jun2009yangdialamatkankepadaAkademiKastamDirajaMalaysia.

2. Untuk makluman tuan isu samada untuk mengadakan kursus ejan perkapalan tidaktimbullagi,perkarainiadalahkehendakSeksyen90(1)(a)AktaKastam1967.

3. Olehitukehadirankursusadalahwajibolehsemuaagenperkapalan.Selamainimerekatelah diberi pengecualian sementara oleh kerana tiada modul kursus yang sesuai.Dengan demikian pihak industri tiada pilihan. Pihak industri seharusnya memberimaklumbalasmengenai kandungan kursus yang sesuai. Perkara ini telah diputuskandalamMesyuaratPanelPerunding2/2008yangtelahdiadakanpada19Disember2008olehKetuaPengarahKastam.

Sekianterimakasih.

"BERKHIDMAT UNTUK NEGARA"


(D.Martin Joseph)BahagianPerkastamanb.p.KetuaPengarahKastamMalaysia

s.k. PengarahKastam,BahagianPerkastamanIbuPejabat.

KetuaUnitLatihandanPembangunanSumberManusia IbuPejabatKastamDirajaMalaysia

PengarahAKMAL Petisurat160 75730BukitBaru Melaka.

IBU PEJABAT KASTAM DTRAJA MALAYSIA BAHAGIAN KASTAM, CAW. IMPORT/EXPORT ARAS 4 SELATAN, BLOK 2G 1B PRECINT 2, KOMPLEKS KEMENTERIAN KEWANGAN, PUSAT PENTADBIRAN KERAJAAN PERSEKUTUAN, 62510 PUTRAJAYA Telefon:603-88822100(GL),Fax:603-88895881LamanWeb:www.customs.gov.my

315


Lampiran B

No.

TYP

E O

F FR

ON

T-E

ND

(VE

ND

OR

)e-

Dec

lare

(D

NT

)C

argo

Dec

lare

(R

ank

Alp

ha)

Inti

max

(W

ynet

)E

dec

.asi

a(M

obile

For

ce)

Rem

arks

1Registration(newuser)

RM1400

RM1400

RM1400

RM1400

Compulsory

2St

ampi

ng fe

eRM10

RM10

RM10

RM10

Compulsory

3Mailbox

RM180/mailbox

RM180/mailbox

RM180/mailbox

RM180/mailbox

Compulsory

4Tr

ansa

ctio

n ch

arge

sRM1.20/perKB

RM1.20/perKB

RM1.20/perKB

RM1.20/perKB

StandardRate

5Pr

ice

RM660/perannum

RM5,300(outright

purc

hase

)RM5,300(outright

purc

hase

)RM1,599/per

annu

mUsertochoose

e-Declare,Cargo

Declare,Intimaxor

Edec.asia

6Module

K1,K1A,K2,K3,K8,K9

&EFT

K1&K2

(ADDITIONAL

MODULESUBJECT

TOADDITIONAL

CHARGES)

K1&K2

(ADDITIONAL

MODULESUBJECT

TOADDITIONAL

CHARGES)

K1,K1A,K2,K3,K8,

K9AdditionalModules

forCargoDeclareand

Intimaxsubjectto

addi

tiona

l cha

rges

7Maintenance

Nomaintenance

char

ges

15%ofsoftware

pric

e15%ofsoftware

pric

eNomaintenance

char

ges

Yearlymaintenance

onlyapplicableforRank

Alpha&Wynet

8Typicalcostforusers

usingK1&K2Module

RM2070(mailbox&

tran

sact

ion

char

ges

will

be

bille

d on

monthlybasis)

RM6710(mailbox&

tran

sact

ion

char

ges

will

be

bille

d on

monthlybasis)

RM6710(mailbox

&transaction

char

ges

will

be

billedonmonthly

basi

s)

RM3009(mailbox

&transaction

char

ges

will

be

billedonmonthly

basi

s)

TYP

ES

OF

FRO

NT-

EN

D O

FFE

RE

D F

OR

K1,

K2,

K3,

K8,

K9

& E

FT

316


Ruj. Kami :KE.HE(44)667/07-1KIt.2(43)Tarikh :17November2009

SEGERA DENGAN FAKS


Y.Bhg.TanSri/Dato'/Tuan/Puan:

ARAHAN UNTUK PENGOPERASIAN SECARA 24 JAM BAGI PINTU MASUK IMPORT DAN EKSPORT KARGO CIQ TANJUNG PUTRI, JOHOR BAHRU, JOHOR.

Denganhormatnyasayadiarahmerujukkepadaperkaradiatas.

2. DimaklumkanbahawaYABDato' SriMohdNajibBinTunHj.Abd.Razak, PerdanaMenteriMalaysiatelahmengarahkansupayaoperasibagiPintuMasukImportdanEksportKargo,CIQTanjungPuteridibukasecara24jam.

3. Sehubungan dengan itu, sukacita dimaklumkanmulai jam 00.01 pada 15November 2009PintuMasukImportdanEksportKargo,CIQTanjungPuteridibukasecara24jamsetiaphari.

4. Olehyangdemikian,mulai jam00.01pada15November2009pihakY.bhg.TanSri/Dato'/Tuan/Puanbolehlahmembuatpelepasankargoimport/eksportdenganmasayangbaruiaitu24jamsetiaphariberbandingsehingga12.00tengahmalamsebelumnya.

5. SebarangpertanyaandanketeranganlanjutmengenaiperkarainipihakY.bhg.TanSri/Dato'/Tuan/PuanbolehlahmenghubungiPengarahKastamnegeriJohorditalian07-2225666atau012-6360053.

Sekian,terimakasih.



(DATO' HJ. ISMAIL BIN HJ. IBRAHIM)BahagianKastam,IbuPejabatb.pKetuaPengarahKastamMalaysia

S.k.:- i. Y.BhgDato'SriKetuaPengarahKastamMalaysia ii. Y.BhgDato'TimbalanKetuaPengarahKastam(PerkastamandanCukaiDalam Negeri)

Lampiran CIBU PEJABAT KASTAM DIRAJA MALAYSIA BAHAGIAN KASTAM, ARAS 4 UTARA,KOMPLEKS KEMENTERIAN KEWANGAN No. 3, PERSIARAN PERDANA, PRECINT 2. 62596 PUTRAJAYA Telefon :603-88822668Fax :603-88822665LamanWeb :www.customs.gov.my

Diiktiraf MS ISO 9001:2000

317


Ruj. Kami :KE.HE(-)379/12KIt.7(71)Tarikh :19Ogos2009

SetiausahaPersatuanPengusaha-PengusahaPerkapalanMalaysia(SAM)No.7,JalanJuruteraU1/23,SectionU1HicomGlenmarieIndustrialPark40150ShahAlam,Selangor Fax:03-78061707

Tuan

Cadangan Roadmap Pelaksanaan e-Manifes di Pulau Pinang

Dengan segala hormatnya saya merujuk kepada perkara tersebut di atas dan usul yangdibangkitkan oleh persatuan tuan diMesyuarat Panel Perunding Kastam - Swasta 1/2009yangtelahdiadakanpada15Julai2009.

2. Untuk makluman tuan bersama-sama surat ini disertakan Cadangan Pelaksanaane-ManifesdiPulauPinang.

3. Jikalaupihaktuanmempunyaisebarangpertanyaanmengenaipelaksanaane-manifestini di Pulau Pinang sila menghubungi Tuan Hj. Ismail Bin RahmandiBahagianKastamIbuPejabat.TuanHj.IsmailBinRahmanbolehdihubungisepertiberikut:

No.Tel : 603-88822662Mobile : 019-3385637e-mail : [email protected]

Sekian,terimakasih.



(D.Martin Joseph)BahagianKastam,b.pKetuaPengarahKastam

S.k.:- 1. PengarahKastam,BahagianPerkastaman

Lampiran DIBU PEJABAT KASTAM DIRAJA MALAYSIA BAHAGIAN KASTAM, CAW. IMPORT/EXPORT ARAS 4 SELATAN, BLOK 2G 1B PRECINT 2, KOMPLEKS KEMENTERIAN KEWANGAN, PUSAT PENTADBIRAN KERAJAAN PERSEKUTUAN, 62510 PUTRAJAYA Telefon:603-88822100(GL),Fax:603-88895881LamanWeb:www.customs.gov.my

318


Ruj. Kami :KE.HE(44)001/01-3(A)KH.3(77)Tarikh :15Julai2009


Tuan

Dokumen-Dokumen Yang Perlu Dikemukakan Semasa Pembaharuan Kelulusan Agen Penghantaran

Adalahsayadenganhormatnyamerujukkepadaperkaratersebutdiatas.

2. DimaklumkanbahawaKetuaPengarahKastamtelahmembuatkeputusanbahawapemohontidakperlukemukakandokumen-dokumensokonganuntuk tujuanpembaharuankelulusanAgen Penghantaran jika tidak ada perubahan keatas maklumat dokumen yang telahdihantarsebelumini.Walaubagaimanapunadalahmenjaditanggungjawabagenpenghantaranuntukmengemukakandokumen-dokumenberkenaanpadabila-bilamasajikaadaperubahankeatasmaklumattersebut.

3. Sehubungandenganiniagenpenghantaranjugaakandikenakansyarat tambahankepadakelulusansepertiberikut:

" Semua syarikat agen yangdiberikankelulusanagenpenghantaranhendaklahkemukakandokumen-dokumen sokongan, jika adaperubahanmaklumat keatasnya sebelum ini dalamtempoh21haridaritarikhperubahanmaklumat.Kegagalanmengemukakanmaklumatterkiniboleh mengakibatkan penggantungan atau pembatalan kelulusan selaras dengan seksyen90(4)AktaKastam1967.

Sekian,terimakasih.



(DATO' HJ. ISMAIL BIN HJ. IBRAHIM)BahagianPerkastamanb.pKetuaPengarahKastamMalaysia

S.k.:- KetuaPengarahKastamMalaysia SemuaTimbalanKetuaPengarahKastam SemuaPengaahKastam,IbuPejabat

SemuaPengarahKastamNegeri

Lampiran EIBU PEJABAT KASTAM DIRAJA MALAYSIA BAHAGIAN KASTAM, CAW. IMPORT/EXPORT ARAS 4 SELATAN, BLOK 2G 1B PRECINT 2, KOMPLEKS KEMENTERIAN KEWANGAN, PUSAT PENTADBIRAN KERAJAAN PERSEKUTUAN, 62510 PUTRAJAYA Telefon:603-88822100(GL),Fax:603-88895881LamanWeb:www.customs.gov.my

319


Rujukan :KE.HE(-)656/02-3Klt.1(20)Tarikh :26Julai2010

Pengarah Kastam NegeriPulau Pinang

Y.Bhg.Dato',

KAJIAN MENGENAI DEMINIMIS VALUE UNTUK EKSPORT

Adalahsayadenganhormatnyamerujukperkaratersebutdiatas.

2. Dimaklumkan bahawaBahagian Kastam, Ibu Pejabat adalah dalamproses untukmengkajiuntukmengecualikansyarikatcourierservicedaripadamembuatpengikraranBorangKastamNo.2untukbarangantidakmelebihiRM300.00.

3. Sehubungandenganitu,pihakkamiberharap'Y.Bhg.Datodapatmengemukakandata-datamengenaibilangankonsaimenuntukeksport yang tidakmelebihiRM300.00bagi tempoh2008,2009danhingga Jun2010.Pihakkamiberharapmaklumat inidapatdisampaikankepejabatinisebelumduaminggudaritarikhsuratini.

Sekian,terimakasih.


(DATO' CHIK OMAR BIN CHIK LIM)b.p PengarahBahagianKastamIbuPejabat

S.k.:- KetuaPengarahKastam

TimbalanKetuaPengarahKastam (Perkastaman&CukaiDalamNegeri)

pengarahKastam BahagianKastamIbuPejabat

Lampiran FIBU PEJABAT KASTAM DIRAJA MALAYSIA BAHAGIAN KASTAM, ARAS 4 UTARA,KOMPLEKS KEMENTERIAN KEWANGAN No. 3, PERSIARAN PERDANA, PRECINT 2. 62596 PUTRAJAYA Telefon :603-88822668Fax :603-88822665LamanWeb :www.customs.gov.my

Diiktiraf MS ISO 9001:2000

320


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