PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (PINDAAN) 2017

Peraturan-Peraturan Cukai Barang dan Perkhidmatan 2014 [P.U. (A) 190/2014], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam perenggan 39(3)(c) dengan memotong perkataan “dan 42”.

Perenggan 41(j) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “syarikat pemegang pelaburan” dengan perkataan “syarikat yang aktiviti utamanya ialah pemegangan pelaburan termasuk hartanah, saham syarikat lain atau pinjaman”.

Peraturan-Peraturan ibu dipinda dengan menggantikan subperaturan (1) dengan subperaturan yang berikut:

“(1) Setiap permohonan pembayaran balik cukai di bawah subseksyen 10(4), 17(6), 18(4) atau 57(1) Akta atau subperaturan 38(4), 46(5)

atau 71(2) hendaklah dibuat—

Jadual Keempat kepada Peraturan-Peraturan ibu dipinda berhubung dengan

Teluk Intan, dalam ruang Daerah yang Dikhidmati, dengan memasukkan sebelum perkataan “Batang Padang” perkataan “Bagan Datuk”.

Pindaan Jadual Kelima 7.

Jadual Kelima kepada Peraturan-Peraturan ibu dipinda berhubung dengan

Borang GST-03, dengan menggantikan butiran 15 dengan butiran yang berikut:

“Jumlah Nilai Lain-lain Pembekalan”.

P.U. (A) 446 4

Dibuat 26 Disember 2017

[SULIT. KE. HD(122)009/01 Klt. 4(30); Perb. R0.3865/365/1; PN(PU2)721/XI]

DATUK SERI JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

P.U. (A) 446 5

GOODS AND SERVICES TAX ACT 2014

GOODS AND SERVICES TAX (AMENDMENT) REGULATIONS 2017

IN exercise of the powers conferred by section 177

of the

Goods and Services Tax Act 2014 [Act 762], the Minister makes the following regulations:

Citation and commencement 1.

(Amendment) Regulations 2017.

Regulations come into operation on 1 January 2018.

Amendment of regulation 39 2.

The Goods and Services Tax Regulations 2014 [P.U. (A) 190/2014], which are referred to as the “principal Regulations” in these Regulations, are amended in paragraph 39(3)(c) by deleting the words “and 42”.

Amendment of regulation 41 3.

Paragraph 41(j) of the principal Regulations is amended by substituting for the words “investment holding company” the words “company whose principal activity is the holding of investment including properties, shares of other companies or loans”.

Amendment of regulation 49 4.

Regulation 49 of the principal Regulations is amended—

(a)

in the shoulder note, by deleting the words “local authority or”; and

(b)

by deleting the words “local authority or” wherever appearing.

P.U. (A) 446 6

Amendment of regulation 68 5.

Regulation 68 of the principal Regulations is amended by substituting for subregulation (1) the following subregulation:

“(1)

Every application for tax refund under subsection 10(4), 17(6),

18 (4) or 57(1) of the Act or subregulation 38(4), 46(5) or 71(2) shall be made—

(a)

by a registered person, by amending the return relating to the refund;

(b)

by a non-registered person who has made a declaration, by amending the declaration relating to the refund; or

(c)

by any person other than the person referred to in paragraphs (a) and (b), by using the JKDM Form 2 as prescribed under the

Customs

Regulations 1977

[P.U. (A) 51/2015].”.

Amendment of Fourth Schedule 6.

The Fourth Schedule to the principal Regulations is amended in relation to

Teluk Intan, in column Districts Served by inserting before the words “Batang Padang”

the words “Bagan Datuk”.

Amendment of Fifth Schedule 7.

The Fifth Schedule to the principal Regulations is amended in relation to

Form GST-03, by substituting for item 15 the following item:

“Total Value of Other Supplies”.

Made 26 December 2017

[SULIT. KE. HD(122)009/01 Klt. 4(30); Perb. R0.3865/365/1; PN(PU2)721/XI]

DATUK SERI JOHARI BIN ABDUL GHANI

Second Minister of Finance