The Royal Malaysian Customs Department of Perak is generally responsible in collecting indirect taxes as follows:-
- Import Duty
- Export Duty
- Excise Duty
- Sales Tax
- Service Tax
- Windfall Profit Levy
The Customs Department also provides facilities to support the industrial and tourism sectors which are growing rapidly in Perak. The Department is also responsible in controlling any attempt to cause losses in the country's revenue.
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ACCOUNT INSPECTION DIVISION
1.REVENUE ACCOUNTING UNIT
This unit was set up on the 1st of November 1996 and encompasses the function of Revenue Accounting, One-Stop Licensing Centre, Overdue Account, Demand, Bank Guarantee and Civil Action.
OBJECTIVES
- To ensure taxable persons / companies pay duty / tax according to the law and the department does not suffer any loss of revenue.
- To ensure the revenue / trust system and expenses, department's accounts and payment of refund / drawback is organised efficiently and effectively.
- To proceed with civil action in court to recover unpaid taxes/duties.
FUNCTIONS
1.REVENUE COLECTION AND ACCOUNTING
- Prepare statements and analysis of the department's collection of revenue.
- To study the present system of accounting with the existing laws and increase the knowledge among officers and employees' of the department.
- To study the possibility and appropriateness of setting up collection stations / new collection centres.
- To prepare the estimated yearly department's revenue that facilitates the preparation of the estimated Treasury budget.
2.OVERDUE ACCOUNT / DEMAND / BANK GURANTEE
- To ensure account receivable is managed well the department's revenue is collected.
- To prepare the state account receivable statements and analysis.
- To check and process drawback duty / tax refund except refund under Section 99 of the Customs Act 1967 and LPG Subsidy.
- Penyediaan penyata tuntutan pulang balik / tarik balik duti / cukai.
- To ensure bank guarantee / general bond management is organized accurately and efficiently.
2.LICENSED PREMISE INSPECTION
This unit was officially established in early 1993. This unit is divided into 3 units :-
- Account Inspection
- Account Receivable (ABT)
- Scrutiny
OBJECTIVES
- To ensure sales, service tax, excise duty and import duty on petroleum is collected accurately and fully according to the provisions of law and regulations.
- To control fraudulent evasion of tax through investigations and court actions.
- To ensure manufacturers/ traders understand and follow all the requirements of law and regulations.
MAIN FUNCTIONS
- All tax payable to the department is paid correctly and consistently.
- To ensure manufacturing is done according to the correct definition and to check the correct and proper usage of raw materials obtained through custom facilities and exemptions.
- To determine all duty / tax for finished goods sold / disposed is collected and declared to the department following a proper system of accounting.
- To ensure all manufacturers / traders comply with the terms of facilities provided.
- To provide advice to all manufacturers / traders in order to increase awareness and compliance of the department's law.
ACTIVITIES
Generally the Account Inspection Unit's objective is to ensure :-
- All tax payable to the department is paid correctly and consistently.
- All licencees understand the requirements of the Sales Tax 1972, Service Tax 1975 and the Excise Act 1976 and other provision of laws related to their business.
The main objective of account inspection is specially :-
- To ensure all taxable goods sold / disposed of otherwise than by sale / services rendered by the licencees are declared accurately in the C.J. No. 3. C.P. No. 3 and Excise 7 forms and also to determine no fraud / loss of the country's revenue occurs in any way.
- To ensure the proper amount of tax is imposed for all taxable goods. This involves the responsibility of making sure :-
- That the goods sold / services rendered is stated correctly in an invoice and the amount of tax payable is stated separately to the prices for which the goods are sold / services are rendered.
- That the goods are classified correctly for the purpose of sales tax and excise duty.
- That the tax is computed correctly.
- That the sale value / service value declared complies with the relevant provisions of law.
- That all credit facilities are complied with fully.
- That the facilities provided under C.J. No. 5, C.J. 5A, C.J. 5B and C.J. No. 10, Pentadbiran 2 is used correctly.
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