ABD HAFIDZ A. RAHIM KETUA UNIT ANTIPENCATUTAN BAHAGIAN PENGUATKUASA 31 OKTOBER 2018
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1 ABD HAFIDZ A. RAHIM KETUA UNIT ANTIPENCATUTAN BAHAGIAN PENGUATKUASA 31 OKTOBER 2018
2 SEJARAH PERUNDANGAN AKTA KAWALAN HARGA DAN ANTIPENCATUTAN 2011 (AKTA 723) Perintah Kawalan Harga dan Antipencatutan (Penandaan Caj Perkhidmatan Bagi Hotel dan Restoran 2015) kuatkuasa dibatalkan Peraturan- Peraturan Kawalan Harga dan Antipencatutan (Perniagaan Yang Ditetapkan) 2017 Kuatkuasa Peraturan-Peraturan Kawalan Harga dan Antipencatutan (Mekanisme Untuk Menentukan Keuntungan Tinggi Yang Tidak Munasabah) (Margin Keuntungan Bersih) 2014 (DIBATALKAN) Peraturan-Peraturan Kawalan Harga dan Antipencatutan (Mekanisme Untuk Menentukan Keuntungan Tinggi Yang Tidak Munasabah Bagi Barangan) kuatkuasa (DIBATALKAN) Peraturan-Peraturan Kawalan Harga dan Antipencatutan (Mekanisme Untuk Menentukan Keuntungan Tinggi Yang Tidak Munasabah Bagi Barangan) 2018 Kuatkuasa pada 06 Jun 2018
3 PERUNDANGAN AKTA KAWALAN HARGA DAN ANTIPENCATUTAN 2011 (AKTA 723) TEORI EKONOMI PASARAN BEBAS : HARGA = PERMINTAAN VS PENAWARAN KOS TETAP + KOS BERUBAH + KEUNTUNGAN = HARGA PENGILANGAN RM RM RM20.00 = RM PEMBORONG RM RM RM = RM PERUNCIT RM RM RM40.00 = RM250.00
4 ADAKAH PENCATUTAN BERLAKU?? 1 HYPERMARKE T HYPERMARKET Ice Lemon Tea RM 1.70 PASARAYA Ice Lemon Tea RM PASAR MINI PASAR MINI 3 4 WARUNG KEDAI KOPE KEDAI RUNCIT Ice Lemon Tea RM 1.95 MINUMAN TIN WARUNG Ice Lemon Tea RM RESTORAN RESTORAN Ice Lemon Tea RM 4.50 HOTEL Ice Lemon Tea RM HOTEL
5 PRINSIP ASAS DAN MEKANISME PENENTUAN PENCATUTAN ASAS PENGUKURAN: Menggunakan tahun kewangan (FY) atau tahun calendar (CY) KAEDAH PENGIRAAN: Peratusan Tokok / Mark Up Percentage (%MU) atau Peratusan Margin / Margin Percentage (%MG) PENENTUAN KEUNTUNGAN ASAS %MU ATAU %MG: Menggunakan %MU/%MG pada hari pertama tahun kewangan/ tahun calendar PENENTUAN ASAS : Mengambil kira %MU atau %MG pada hari pertama FY/CY yang pertama sebelum FY/CY semasa Perbezaan %MU/%MG pada hari pertama FY/CY bagi 3 tahun sebelum PENENTUAN PENCATUTAN : Apabila %MU/%MG tahun semasa melebihi %MU/%MG asas - PENCATUTAN
6 PENGUATKUASAAN AKHAP 2011 KESALAHAN- KESALAHAN DI BAWAH AKHAP 2011 SEK 10A IT & STR Tidak Menjadi Sebahagian Daripada Harga SEK 14 Kesalahan Mencatut SEK 21(5) Enggan Atau Gagal Mengemukakan Maklum Balas SEK 53A Gagal Menyimpan Rekod
7 FASA PERTAMA OPS CATUT 5.0 Sebelum Pelaksanaan Cukai Barangan Dan Cukai Perkhidmatan; Pematuhan Seksyen 21(2), AKHAP FASA KEDUA Pemeriksaan Pencatutan Semasa Pelaksanaan Cukai Tersebut Operasi Catut 5.0. Ia bermula pada 01 September 2018 sehingga sekarang PERINGKAT RANTAIAN PERNIAGAAN PENGILANG/PENGEDAR PEMBORONG /PENGIMPOT PERUNCIT KATEGORI BARANGAN : 1. MAKANAN & MINUMAN 2. BARANGAN ELETRIK 3. BARANGAN ISI RUMAH 4. PERABOT 5. TEKSTIL 6. KERETA 7. KASUT
8 PENALTI & PENGKOMPAUNAN DI BAWAH AKHAP 2011 SEK. 18 (a) SEK. 18 (b) SEK. 57 (a) SEK. 57 (b) PENGKOMPAUNAN SEK. 58 SYARIKAT Kesalahan pertama RM 500,000 Kesalahan kedua RM 1 juta INDIVIDU Kesalahan pertama RM 100,000 atau penjara 3 tahun Kesalahan kedua RM 250,000 atau penjara 5 tahun SYARIKAT Kesalahan pertama RM 100,000 Kesalahan kedua & berikut RM 250,000 INDIVIDU Kesalahan pertama RM 50,000 atau penjara 2 tahun Kesalahan kedua & berikut RM 100,000 atau penjara 5 tahun Peruntukan bagi pengkompaunan kesalahan Keizinan bertulis dari Pendakwa Raya Amaun tidak melebihi 50% amaun denda maksimum Jika kompaun tidak dibayar dalam masa dinyatakan, pendakwaan bagi kesalahan boleh dimulakan
9 PENGUATKUASAAN MEKANISME PENCATUTAN Asas Tindakan: >Notifikasi Oleh Peniaga >Aduan >Analisa Kutipan Harga Penyerahan Notis 21 Kepada Peniaga Tindakan Penyiasatan Pembentangan Hasil Siasatan Kepada Jawatankuasa Khas Anti Pencatutan (JKAP) Mengeluarkan Notis Pemberitahuan Kepada Peniaga Untuk Menurunkan %MU Atau %MG Mengikut Tempoh Yang Ditetapkan Memanggil Peniaga Untuk Memberi Justifikasi Kenaikan %MU Atau %MG (Sekiranya Perlu) Berlaku Pencatutan: Merujuk Dan Bentang Kepada Jawatankuasa Khas Penilaian Penyiasatan Antipencatutan (JKPPAP) Ada pencatutan: Tiada Pencatutan : Makluman Kepada Peniaga Pemeriksaan Lanjut Tiada Perubahan %MU Atau %MG Oleh Peniaga Pendakwaan TUTUP
10 KEWAJIPAN PAPARAN HARGA DI BAWAH HARGA TERANGKUM (DHT) DEFINISI Pengiklanan, pempameranan dan paparan harga akhir yang perlu dibayar oleh pengguna untuk memperoleh sesuatu barangan atau perkhidmatan hendaklah merangkumi: 1. Semua cukai, duti dan caj kerajaan 2. Semua caj lain yang hendak dikenakan terhadap sesuatu barangan atau perkhidmatan
11 KEWAJIPAN PAPARAN HARGA DI BAWAH HARGA TERANGKUM (DHT) AKHAP 2011, [Akta 723] (Pindaan 2017) SEK. 10B (1) Jika dalam perjalanan perdagangan atau perniagaan yang ditetapkan oleh Menteri, mana-mana orang mempamerkan, mengiklankan, menyiarkan atau menyebut untuk menyebabkan untuk dipamerkan, diiklankan, disiarkan atau disebut harga apa-apa barangan atau caj bagi apa-apa perkhidmatan, mengikut apa-apa cara, orang itu hendaklah memasukkan dalam harga atau caj itu a) Kecuali jika suatu kelulusan di bawah subseksyen 9(7) Akta Cukai Barang dan Perkhidmatan 2014 [Akta 762] telah diperoleh, semua cukai, duti dan caj kerajaan; dan b) Semua caj lain yang hendak dikenakan oleh orang itu ke atas barangan atau perkhidmatan itu. (2) Mana-mana orang yang melanggar subseksyen (1) melakukan suatu kesalahan
12 KEWAJIPAN PAPARAN HARGA DI BAWAH HARGA TERANGKUM (DHT) Pelaksanaan DHT tidak akan mengubah sistem resit sebagaimana yang telah ditetapkan di dalam Akta Cukai Perkhidmatan 2018
13 SALURAN ADUAN BILIK GERAKAN BERMULA 01 SEPTEMBER 2018 OPERASI 8.00 AM PM TALIAN BEBAS TOL : PORTAL RASMI KPDNHEP TALIAN WHATSAPP dengan menaip ADUAN PENGGUNA EMEL : pdnkk.gov.my SMS Ke dengan menaip KPDNKK ADUAN APLIKASI PINTAR EZ ADU KPDNKK MEDIA SOSIAL- TWITTER & FACEBOOK Hadir Sendiri ke Pejabat KPDNHEP berhampiran Pusat Aduan Bergerak
14 LANGKAH-LANGKAH MENANGANI ISU KENAIKAN HARGA BARANG OLEH KPDNHEP 1.TINDAKAN PENGUATKUASA KPDNHEP 2.PUBLISITI TINDAKAN PENGUATKUASAAN 3.PEMANTAUAN DAN PUNGUTAN HARGA BARANGAN 4.ADVOKASI KEPADA PENGGUNA 5.PUSAT PENGURUSAN ADUAN PENGGUNA 6.KERJASAMA KEMENTERIAN DENGAN AGENSI BERKAITAN
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