Section 1
(2)
This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette.
Amendment of section 26a
/akn/my/act/amendment_act/2022/A1672
SERVICE TAX (AMENDMENT) ACT 2022
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- Type
- Amendment Act
- Status
- In force
- Enacted
- 2022
- Sections
- 7
- Languages
- MS · EN
Quick answer
About this amendment act
SERVICE TAX (AMENDMENT) ACT 2022 is Malaysia Amendment Act, cited as Amendment Act A1672 2022, currently marked in force and first recorded in 2022.
Opening note
Preamble
- An Act to amend the Service Tax Act 2018. [ ] ENACTED by the Parliament of Malaysia as follows: Short title and commencement
Section 2
The Service Tax Act 2018 [Act 807], which is referred to as the “principal Act” in this Act, is amended in the national language text, in subsection 26a(1), by substituting for the words
“perkhidmatan bercukai” the words “perkhidmatan bercukai diimport”.
Section 3
New section 38a
The principal Act is amended by inserting after section 38
the following section:
“Refund of service tax, etc., to a foreign registered person 38a. (1) Where the Director General is satisfied that the refund under section 38 is to be made to a foreign registered person, the Director General may withhold the whole or any part of such refundable amount to be credited to any following or subsequent taxable period.
(2)
The Director General shall treat the amount credited as payment or part payment received from the foreign registered person.”.
Amendment of section 56a
Section 4
Section 56a of the principle Act is amended by inserting after subsection (4a) the following subsection:
“(4b) Where a foreign registered person ceases to be liable to be registered under section 56d, the service tax shall be due and payable on the day the return is furnished to the
Director General under subsection 56h(4a).”.
Section 5
Amendment of section 56d
(b)
by inserting after paragraph (a) the following paragraph:
“(aa) the Director General is satisfied that the total value of all digital services provided by him in that month and the eleven months immediately preceding that month does not exceed the total value of digital services prescribed under subsection 56b(1); or”.
Service Tax (Amendment)
5
Amendment of section 56e
Section 6
Section 56e of the principal Act is amended in subsection (1)—
(b)
by inserting after paragraph (a) the following paragraph:
“(aa) ceases to be liable to be registered under paragraph 56d(aa); or”; and
(c)
in paragraph (b), by substituting for the words “section 13”
the words “subsection 13(2) or (4)”.
New sections 90a and 90b
Section 7
The principal Act is amended by inserting after section 90
the following sections:
“Power to extend period 90a. Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period.
Power to modify terms and conditions 90b. (1) Where terms and conditions are imposed pursuant to this Act, the Minister may, on the advice of the
Director General, from time to time modify the terms and conditions for the purpose of carrying out the objects of this Act.
(2)
Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating—
(3)
The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).
Common questions
- What is AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022?
- SERVICE TAX (AMENDMENT) ACT 2022 is Malaysia Amendment Act, cited as Amendment Act A1672 2022, currently marked in force and first recorded in 2022.
- Is AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022 still in force?
- Yes — AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022 is currently in force.
- When did AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022 take effect?
- AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022 was first recorded in 2022.
- How many sections does AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022 have?
- AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022 contains 7 sections.
- Where can I read the official version of AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022?
- The official text of AKTA CUKAI PERKHIDMATAN (PINDAAN) 2022 is published at lom.agc.gov.my.