Memperjeniskan barang-barang mengikut tarif-tarif,
Membuat taksiran harga bagi pungutan duti kastam/cukai jualan,
Memproses serta meluluskan permohonan pengimportan/pengeksportan barang-barang berduti tertakluk kepada larangan-larangan import/eksport di pintu-pintu masuk/keluar negara, Zon-zon Bebas Cukai dan Gudang-gudang Berlesen,
Memungut hasil dan memberi fasilitasi perdagangan melalui penguatkuasaan dan pematuhan undang-undang bagi memacu pertumbuhan ekonomi,memelihara keselamatan negara dan kesejahteraan rakyat.
ETIKA PERKHIDMATAN
Amanah Berkhidmat Ikhlas Dedikasi (A.B.I.D.)
SLOGAN
Berkhidmat Menyejahterakan Rakyat
NILAI BERSAMA (i-SPEED)
Integrity - Integriti
Speed - Pantas
Professional - Profesional
Efficient - Cekap
Effective - Berkesan
Dynamic - Dinamik Fungsi dan Peranan JKDM
Pungut hasil negara
Cukai
Duti Import
Duti Eksport
Duti Eksais / Cukai Jualan
Cukai Perkhidmatan
Duti kastam
Beri fasilitasi kepada sektor perdagangan dan perindustrian
Kemudahan dalam bentuk insentif dan fasilitasi kepada sektor perindustrian dan perdagangan,
Tujuan: Menjana ekonomi negara selaras dengan perubahan dasar kerajaan yang lebih utamakan sektor perindustrian
Pastikan pematuhan perundangan
JKDM ada kuasa untuk laksanakan peruntukan undang-undang di bawah:
CBP juga dikenali sebagai VAT (value added tax) atau cukai nilai ditambah di kebanyakan negara adalah cukai pelbagai peringkat penggunaan barangan dan perkhidmatan.
CBP dikenakan ke atas bekalan barangan dan perkhidmatan di setiap peringkat rantaian bekalan daripada pembekal sehingga peringkat peruncit. Walaupun CBP dikenakan di setiap peringkat rantaian bekalan, elemen cukai tidak menjadi sebahagian daripada kos produk kerana cukai input boleh ditolak oleh perniagaan di langkah seterusnya dalam rantaian bekalan.
CBP adalah cukai kepenggunaan yang meluas meliputi semua sektor ekonomi iaitu semua barang dan perkhidmatan yang dibuat di Malaysia dan diimport kecuali barang dan perkhidmatan tertentu yang dikategorikan di bawah perintah pembekalan berkadar sifar dan perintah pembekalan dikecualikan sebagaimana yang ditentukan oleh Menteri Kewangan dan disiarkan dalam Warta.
Asas utama CBP adalah ciri-ciri kawalan kendiri (self-policing) yang membolehkan perniagaan untuk menuntut kredit cukai input mereka secara automatik dalam sistem perakaunan mereka. Ini memudahkan prosedur-prosedur pentadbiran bagi pihak Kerajaan dan juga peniaga. Oleh itu, sistem penyampaian Kerajaan dapat dipertingkatkan lagi.
Kita perlu membayar cukai supaya kerajaan boleh membiayai pembangunan sosio ekonomi termasuk menyediakan infrastruktur, pendidikan, penjagaan kesihatan, kebajikan dan keselamatan negara dan lain-lain.
Sejak beberapa dekad yang lalu, telah menjadi trend di seluruh dunia untuk memperkenalkan sistem CBP berperingkat. Hari ini, hampir 90% penduduk dunia hidup dalam negara dengan CBP, termasuk China, Indonesia, Thailand, Singapura dan India.
Cukai yang dikenakan ke atas semua pembekal dan pengguna.
Barangan: perabot
Perkhidmatan: hotel, dan semua perkhidmatan yang melibatkan pengguna di Malaysia.
Pembekalan berkadar standard adalah barang dan perkhidmatan yang dikenakan CBP pada kadar standard. CBP dipungut oleh perniagaan dan dibayar kepada Kerajaan. Mereka boleh menuntut kembali kredit pada input mereka. Jika cukai input mereka adalah lebih besar daripada cukai output, mereka boleh menuntut kembali perbezaan tersebut.
Bagaimana CBP dikenakan di setiap peringkat rantaian pembekalan berkadar standard:
Melibatkan barang asas seperti hasil ternakan, perikanan, sayuran, minyak masak, gula dan sebagainya.
Ini adalah bekalan yang dikenakan cukai yang tertakluk kepada kadar sifar. Perniagaan adalah layak untuk menuntut kredit cukai input dalam memperolehi bekalan ini, dan mengenakan CBP pada sifar kadar kepada pengguna
Bagaimana CBP berfungsi pada bekalan berkadar sifar:
Bekalan air paip & 200 unit pertama elektrik sebulan bagi pengguna,
Perkhidmatan yang disediakan oleh kerajaan:
Pengeluaran pasport,
Perkhidmatan kesihatan,
Pembelajaran di sekolah
Perkhidmatan pengangkutan:
Bas
Keretapi
LRT
Feri
Bot
Tol lebuhraya
Ini adalah pembekalan tanpa cukai yang tidak tertakluk kepada CBP. Perniagaan tidak layak untuk menuntut kredit cukai input dalam memperolehi bekalan ini, dan tidak boleh mengenakan cukai output kepada pengguna.
Bagaimana CBP berfungsi pada pembekalan dikecualikan:
Bantuan kerajaan kepada pengguna:
Bantuan tunai kepada penerima BR1M
Kadar cukai pendapatan individu akan dikurangkan sebanyak 1-3% untuk semua pembayar cukai.
Bantuan kerajaan kepada peniaga:
Cukai pendapatan syarikat kecil/sederhana turun daripada 20% kepada 19% mulai tahun taksiran 2016
Mulai tahun taksiran 2015: cukai pendapatan koperasi dikurangkan 1-2 mata peratus dan potongan cukai bagi yuran kesetiausahaan dan pemfailan cukai
Mulai tahun taksiran 2014 & 2015: potongan cukai tambahan untuk kos beli peralatan dan perisian ICT.
Jabatan Kastam Diraja Malaysia (JKDM) akan meminda Seksyen 135 (1) Akta Kastam 1967 berhubung kesalahan seperti menyimpan, mengangkut, menghantar, mengedar, menyorok, memiliki dan menjual rokok atau minuman keras belum lulus Kastam.
Denda kesalahan dinaikkan kepada minimum RM100,000 atau 10 kali nilai duti atau cukai atau mana yang lebih tinggi.
Ketua Pengarah JKDM, Datuk Indera Subromaniam Tholasy berkata, sebelum ini, pesalah hanya dikenakan denda minimum 10 kali atau maksimum 20 kali nilai barang rampasan.
=================
Denda dikenakan kebiasaannya RM2,000 ke RM3,000 dan mudah dibayar.
Dengan pindaan akta ini, denda minimum RM100,000 sedang menanti walaupun didapati menjual sekotak rokok belum lulus Kastam
Simpan point ini ya. Kalau kalau ditanya nanti oleh penemuduga :)
Tumis bawang putih, bawang merah dan halia yang telah dikisar. Masukkan kulit kayu manis, buah pelaga, bunga lawang, dan rempah kurma ayam. Kacau hingga pecah minyak.
Masukkan ayam dan kacau hingga sebati. Biarkan masak sekejap.
Masukkan air asam jawa/asam keping, kentang dan lobak merah. Masak hingga empuk.
Masukkan santan dan kacau hingga sebati. Biarkan mendidih.
Masukkan tomato, garam dan gula secukup rasa. Kacau hingga rata.
"O Prophet, tell your wives and your daughters and the women of the believers to bring down over themselves [part] of their outer garments. That is more suitable that they will be known and not be abused. And ever is Allah Forgiving and Merciful." (Quran 33:59)
"And tell the believing women to reduce [some] of their vision and guard their private parts and not expose their adornment except that which [necessarily] appears thereof and to wrap [a portion of] their headcovers over their chests and not expose their adornment except to their husbands, their fathers, their husbands' fathers, their sons, their husbands' sons, their brothers, their brothers' sons, their sisters' sons, their women, that which their right hands possess, or those male attendants having no physical desire, or children who are not yet aware of the private aspects of women. And let them not stamp their feet to make known what they conceal of their adornment. And turn to Allah in repentance, all of you, O believers, that you might succeed." (Quran 24:31)
"O children of Adam, We have bestowed upon you clothing to conceal your private parts and as adornment. But the clothing of righteousness - that is best. That is from the signs of Allah that perhaps they will remember." (Quran 7:26)
"After we understand the terms, now let us understand how Islam interact with the issue. Verily, there are some muslims that have non-heterosexual orientation, but standing firm in Islamic teaching. To them, it is a test from Allah. They prefer to face the test as per demand by Islam.
Surat Al-'Anbyā' (The Prophets), Chapter 21, Verse 35:
"Every soul will taste death. And We test you with evil and with good as trial; and to Us you will be returned." (Quran 21:35)
How to change the same sex attraction
We have to realize that same sex attraction (SSA) is like horse riding. It can be train although quite difficult. When a person realize that his sexual orientation differ than another people and try to change it, he need training and guidance that take times. In conjunction to that, what should he do to change the sexuality?
Bear in mind that he wants to change for the sake of Allah, not because of coercion from anyone else.
To perform 'taubat nasuha' (sincere repentance :- repent and trying not to repeat again).
To leave the things that may lead you to be LGBT again. (such as pornography).
After the sincere repent, the next focus is to fulfill sexual desire by marry to opposite gender.
Otherwise, to control the sexual desire by fasting, just like encouraged by the Prophet Muhammad (pbuh).
To respect and protect own dignity.
Bear in mind that not all people are SSA.
Be in a good positive environment and intercommunication with good and nice people.
Be patience and remember Allah always. Daily prayers may remind you of Allah.
If you have a LGBT friend, you should be patience and rely on Allah. Face it with wisdom with an intention to help him until he can change. Remind them of the straight path. Maintain his dishonor, except he himself revealed it to the others.
Allah can turn your heart back and forth. Allah is sufficient for us. Make dua (supplication) to Him and rely on Him, for all the things in our bodies including the sexual orientation be in the way that accepted by Allah.
Abdullah b. Amr b. al-'As reported that he heard Allah's Messenger (ﷺ) as saying:
"Verily, the hearts of all the sons of Adam are between the two fingers out of the fingers of the Compassionate Lord as one heart. He turns that to any (direction) He likes. Then Allah's Messenger (ﷺ) said: 0 Allah, the Turner of the hearts, turn our hearts to Thine obedience."
Reference
: Sahih Muslim 2655
In-book reference
: Book 46, Hadith 29
USC-MSA web (English) reference
: Book 33, Hadith 6418
(deprecated numbering scheme)
References:
The Book of Destiny, https://sunnah.com, viewed 17 February 2017.
Bahan-bahan Kuah Laksa:
Cili Kering - dikisar
Bawang Besar - dikisar
Belacan - dikisar
Ikan Kembong - direbus dengan asam keping
Ikan Selayang - direbus dengan asam keping
Daun Kesum
Bunga Kantan
Asam Keping
Air
Garam secukup rasa
Ulam-ulaman:
Daun Selom - dihiris
Bawang Besar - dihiris
Timun - dihiris
Cili Padi - dihiris
Limau Nipis - diperah
Telur - direbus
Laksa/Bihun - direbus
Cara-cara:
1. Masukkan bahan yang telah dikisar, ke dalam periuk. Rebus untuk seketika.
2. Kisar isi ikan kembong dan ikan selayang yang telah direbus. Tapis isi ikan yang telah dikisar tadi ke dalam periuk yang sedang mendidih.
3. Masukkan bunga kantan, asam keping, air dan garam secukup rasa. Didihkan untuk seketika.
4. Masukkan laksa yang telah direbus, ulam dan kuah ke dalam mangkuk untuk dihidangkan.
"And We will surely test you with something of fear and hunger and a loss of wealth and lives and fruits, but give good tidings to the patient," (Quran 2: 155)
"Or do you think that you will enter Paradise while such [trial] has not yet come to you as came to those who passed on before you? They were touched by poverty and hardship and were shaken until [even their] messenger and those who believed with him said,"When is the help of Allah ?" Unquestionably, the help of Allah is near." (Quran 2: 214)
Kifarah is the return of God in the world of sin committed by a servant, God tests also may occur, which may involve the death of a loved one, loss of property or illness , regardless of whether the disease occurred in the period of time or intermittent depending on the conditions ( qada ‘ ) Divine or forever until death . As long as the conditions ( qada ‘ ) for pain was not timely qada’ God , then pain ( kifarah ) above will not heal despite many efforts by human di.sini clearly proves that some of the disease will heal on its own even without human effort to get healed or not healed despite a lot of efforts have been done to cure it.
Anas bin Malik (May Allah be pleased with him) reported:
Messenger of Allah (ﷺ) said, "Among the inmates of Hell, a person who had led the most luxurious life in this world will be brought up on the Day of Resurrection and dipped in the Fire and will be asked: 'O son of Adam! Did you ever experience any comfort? Did you happen to get any luxury?' He will reply: 'By Allah, no, my Rubb.' And then one of the people of Jannah who had experienced extreme misery in the life of this world will be dipped in Jannah. Then he will be asked: 'O son of Adam! Did you ever experience any misery? Did you ever encounter difficulty?' He will say: "By Allah, no my Rubb, I neither experienced misery nor passed through hardship". [Muslim].
