Legislation Update: Recently Gazetted or Enforced Acts and Subsidiary Legislation
02 January 2020
The following Acts were gazetted on 31 December 2019 and the respective dates on which they came or will come into operation are set out against the name of the Act -
- Finance Act 2019 – the provisions will come into operation or have come into operation on the dates set out in the Act;
- Supply Act 2020 – 1 January 2020;
- Income Tax (Amendment) Act 2019 - 1 January 2020;
- Petroleum (Income tax) (Amendment) Act 2019 - 1 January 2020;
- National Anti-Financial Crime Centre Act 2019 – 2 January 2020;
- Employees Provident Fund (Amendment) Act 2019 – to be appointed by the Minister by notification in the Gazette; and
- Malaysian Health Promotion Board (Dissolution) Act 2019 - to be appointed by the Minister by notification in the Gazette.
The Minister of Finance has by notification in the Gazette appointed 1 January 2020 as the date on which the following Acts came into operation –
- Customs (Amendment) Act 2019 – except for section 69 which has yet to come into operation;
- Excise (Amendment) Act 2019;
- Sales Tax (Amendment) Act 2019;
- Service Tax (Amendment) Act 2019; and
- Free Zones (Amendment) Act 2019.
The following subsidiary legislation were gazetted on 31 December 2019 and came into operation on the date set out against the name of the respective subsidiary legislation -
- Free Zones (Amendment) Regulations 2019 – 1 January 2020;
- Income Tax (Deduction for Payment of Educational Loan of Perbadanan Tabung Pendidikan Tinggi Nasional by Employers on behalf of Employees) (Amendment) Rules – from YA2019 to YA2022;
- Income Tax (Exemption) (No. 8) (Amendment) Order 2019 - from YA2019 to YA2021;
- Customs Duties (Pangkor) Order 2019 - 1 January 2020;
- Excise Duties (Pangkor) Order 2019 - 1 January 2020;
- Excise (Amendment) (No. 2) Regulations 2019 - 1 January 2020;
- Excise (Sale by Retail of Intoxicating Liquor by Chemists) (Amendment) Order 2019 - 1 January 2020;
- Excise (Sale of Intoxicating Liquors) (Amendment) Regulations 2019 - 1 January 2020;
- Excise (Bottling and Movement of Intoxicating Liquors) (Amendment) Regulations 2019 - 1 January 2020;
- Customs (Prohibition of Imports) (Amendment) (No. 6) Order 2019 - 1 January 2020;
- Service Tax (Customs Ruling) (Amendment) Regulations 2019 - 1 January 2020;
- Customs (Customs Ruling) (Amendment) Regulations 2019 - 1 January 2020;
- Excise Duties (Exemption) (Amendment) (No. 4) Order 2019 - 1 January 2020;
- Customs Duties (Exemption) (Amendment) (No. 3) Order 2019 - 1 January 2020;
- Excise (Determination of Value of Locally Manufactured Goods for the Purpose of Levying Excise Duty) Regulations 2019 - 1 January 2020;
- Excise (Customs Ruling) (Amendment) Regulations 2019 - 1 January 2020;
- Sales Tax (Customs Ruling) (Amendment) Regulations 2019 - 1 January 2020;
- Income Tax (Exemption) (No. 3) 2014 (Amendment) Order 2019 – 31 December 2019;
- Income Tax (Deduction for Expenditure Incurred for Provision of Approved Internship Programme) Rules 2019 – 31 December 2019;
- Customs Regulations 2019 - 1 January 2020 (revokes Customs Regulations 1977)
- Customs Duties (Exemption) (Amendment) (No. 3) Order 2019 – 31 December 2019;
- Mineral Development (Compounding Of Offences) Regulations 2019 – 31 December 2019;
- Stamp Duty (Exemption) (No. 4) Order 2019 - 1 January 2020;
- Service Tax (Imposition of Tax for Taxable Service in Respect of Designated Areas and Special Areas) (Amendment) (No. 2) Order 2019 - 1 January 2020;
- Sales Tax (Compounding of Offences) (Amendment) Regulations 2019 - 1 January 2020;
- Sales Tax (Imposition of Sales Tax in Respect of Designated Areas) (Amendment) (No. 2) Order 2019 - 1 January 2020;
- Sales Tax (Amendment) Regulations 2019 - 1 January 2020;
- Service Tax (Digital Services) (Amendment) Regulations 2019 - 1 January 2020;
- Service Tax (Persons Exempted from Payment of Tax) (Amendment) Order 2019 - 1 January 2020.