/akn/my/act/pua/2019/233

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019

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Type: P.U. (A)
Status: In force
Enacted: 2019
Sections: 6

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 233 2019, currently marked in force and first recorded in 2019.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh subseksyen 80(1) Akta Cukai Perkhidmatan 2018 [Akta 807], Menteri, dengan kelulusan Pendakwa Raya membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan

Cukai Perkhidmatan (Pengkompaunan Kesalahan) (Pindaan) 2019.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 1 September 2019.

Pindaan peraturan 4

Seksyen 2

Peraturan-Peraturan Cukai Perkhidmatan (Pengkompaunan Kesalahan) 2018

[P. U. (A) 218/2018], yang disebut “Peraturan-Peraturan ibu” dipinda—

(a)

dalam subperaturan (2), dengan menggantikan perkataan “empat belas hari” di mana-mana jua terdapat dengan perkataan “empat belas hari atau apa-apa tempoh lanjutan sebagaimana yang diberikan oleh Ketua

Pengarah”; dan

(b)

dalam subperaturan (3), dengan menggantikan perkataan “pada atau sebelum habis tempoh” dengan perkataan “dalam tempoh”.

Pindaan peraturan 5

Seksyen 3

Peraturan 5 Peraturan-Peraturan ibu dipinda—

(a)

dalam subperaturan (1)—

(i)

dengan memotong perkataan “cek jurubank atau”; dan 3

(ii)

dengan memotong perkataan “atau melalui perbankan elektronik”;

dan

(b)

dengan memotong subperaturan (2).

Pindaan Jadual Pertama

Seksyen 4

Jadual

Jadual Pertama kepada Peraturan-Peraturan ibu dipinda dalam perenggan (a) —

(a)

dalam butiran (vi), dengan menggantikan perkataan “(7)” dengan perkataan “(8)”; dan

(b)

dengan memasukkan selepas butiran (vi) butiran yang berikut:

“(viA) subseksyen 26A(2) dan (4);”.

Pindaan Jadual Kedua 5.

Jadual

Jadual Kedua kepada Peraturan-Peraturan ibu dipinda—

(a)

dengan menggantikan Borang 2 dengan borang yang berikut:

“BORANG 2

[Subperaturan 3(1)]

(PENGKOMPAUNAN KESALAHAN) 2018

TAWARAN UNTUK MENGKOMPAUN KESALAHAN

Nombor rujukan

: …………………………………………….

Nombor daftar cukai perkhidmatan : …………………………………………….

Tarikh

: …………………………………………….

Jabatan Kastam Diraja Malaysia

…………………………………………….

Kepada:

…………………………………………….

Tuan/Puan*,

Suatu penyiasatan telah dijalankan terhadap anda …………………………………………………….*

(nyatakan nama syarikat/perniagaan/badan lain, jika ada*)

dan anda didapati telah melakukan kesalahan di bawah Akta Cukai Perkhidmatan 2018

[Akta 807]/peraturan-peraturan yang dibuat di bawah Akta dengan butir-butir yang berikut:

(a)

peruntukan Akta/peraturan-peraturan yang berkaitan*:

………………………………………………….……………………………………………………………….……...

(b)

tarikh : ………………………………………………….……………………………………………...……......

(c)

masa

: ………………………………………………….……………………………………………...……......

(d)

tempat : ………………………………………………….……………………………………………...……......

(e)

butir-butir kesalahan:

………………………………………………….……………………………………………...…….........................

Menurut subseksyen 80(2) Akta Cukai Perkhidmatan 2018, dengan keizinan secara bertulis oleh Pendakwa Raya, anda ditawarkan suatu kompaun bagi kesalahan yang dinyatakan di atas bagi jumlah wang sebanyak

………………………………………................................................................................................................................

(Ringgit Malaysia .................................................... sahaja).

Sekiranya tawaran kompaun diterima, bayaran boleh dibuat melalui draf bank dipalang dengan perkataan “Akaun Penerima Sahaja” yang kena dibayar kepada Ketua

Pengarah Kastam dan dihantar secara serahan tangan ke Pejabat Kastam yang berkenaan.

Suatu resit rasmi akan dikeluarkan apabila pembayaran kompaun itu diterima.

Tawaran untuk mengkompaun ini sah sehingga …………………….......................................

Jika tiada bayaran diterima dalam tempoh yang disebut dalam perenggan 5, pendakwaan bagi kesalahan itu boleh dimulakan terhadap anda tanpa notis selanjutnya.

Sekian, terima kasih.

“BERKHIDMAT UNTUK NEGARA”

Ketua Pengarah Kastam dan Eksais

Jabatan Kastam Diraja Malaysia

* Potong mana-mana yang tidak berkenaan”.

(b)

dengan menggantikan Borang 3 dengan borang yang berikut:

“BORANG 3

[Subperaturan 3 (2)]

(PENGKOMPAUNAN KESALAHAN) 2018

PENYETUJUTERIMAAN TAWARAN UNTUK MENGKOMPAUN KESALAHAN

Kepada:

……………………………………

Tuan,

Saya merujuk kepada Tawaran untuk Mengkompaun Kesalahan dengan nombor rujukan ……………………….. dan bertarikh ……………………… .

Saya mengaku bahawa saya telah melakukan kesalahan ini dan saya menerima tawaran kompaun itu dan disertakan bersama dengan ini pembayaran melalui draf bank dipalang dengan perkataan “Akaun Penerima Sahaja” yang kena dibayar kepada Ketua

Pengarah

Kastam bagi jumlah wang sebanyak

RM……………………………(Ringgit

Malaysia………………………………... sahaja) sebagai penyelesaian penuh bagi jumlah wang yang dinyatakan dalam perenggan 2 Tawaran untuk Mengkompaun Kesalahan.

Tandatangan :…………………………………………….

Nama (huruf besar) :………………………………………….…

*No. Kad Pengenalan/No. Pasport :…………………………………………….

Untuk dan bagi pihak (jika berkenaan) :…………………………………………….

(nama*syarikat/perniagaan)

Cap rasmi*syarikat/perniagaan (jika berkenaan):

……………………………………………………………………………

Alamat:

……………………………………………………………………………………………………………………………………

Tarikh: …………………….

*Potong mana-mana yang tidak berkenaan”.

Diluluskan 30 Ogos 2019

[PN(PU2)752/III]

TOMMY THOMAS

Pendakwa Raya

Dibuat 30 Ogos 2019

[MOF.TAX(R)700-2/8/1 JLD.2; PN(PU2)752/III]

LIM GUAN ENG

Menteri Kewangan

SERVICE TAX (COMPOUNDING OF OFFENCES) (AMENDMENT) REGULATIONS 2019

IN exercise of the powers conferred by subsection 80(1) of the Service Tax Act 2018

[Act 807], the Minister, with the approval of the Public Prosecutor, makes the following regulations:

Citation and commencement 1.

(1)

These regulations may be cited as the Service Tax (Compounding of

Offences) (Amendment) Regulations 2019.

(2)

These Regulations come into operation on 1 September 2019.

Amendment of regulation 4 2.

The

Service

Tax

(Compounding of

Offences)

Regulations 2018

[P.U. (A) 218/2018], which are referred to as the “principal Regulations”, are amended—

(a)

in subregulation (2), by substituting for the words “fourteen days”

wherever appearing the words “fourteen days or such extended time as the Director General may grant”; and

(b)

in subregulation (3), by substituting for the words “on or before the expiry of the period” the words “within the period”.

Amendment of regulation 5 3.

Regulation 5 of the principal Regulations is amended—

(a)

in subregulation (1)—

(i)

by deleting the words “banker’s cheque or”; and

(ii)

by deleting the words “or through electronic banking”; and

(b)

by deleting subregulation (2).

Amendment of First Schedule 4.

The First Schedule of the principal Regulations is amended in paragraph (a)—

(a)

in item (vi), by substituting for the word “(7)” the word “(8)”; and

(b)

by inserting after item (vi) the following item:

“(viA) subsections 26A(2) and (4);”.

Amendment of Second Schedule 5.

The Second Schedule to the principal Regulations is amended—

(a)

by substituting for Form 2 the following form—

“FORM 2

[Subregulation 3(1)]

SERVICE TAX (COMPOUNDING OF OFFENCES) REGULATIONS 2018

OFFER TO COMPOUND OFFENCES

Reference number :……………………………………………

Service tax register number :……………………………………………

Date :……………………………………………

Royal Malaysian Customs Department

…………………………………………………….

To:

……………………………………………………..

………………………………………………………

Sir/Madam*,

An investigation has been conducted against you ………………………………………………………*

(state name of company/business/other body, if any*)

and you are found to have committed the offence under the Service Tax Act 2018

[Act 807]/regulations made under the Act with the following particulars:

(a)

relevant provisions of the Act/regulations * :

…………………………..…………………………………………………………………………….

…………………………………………………………………………………………………………

(b)

date :………………………………………………………………………………………………..

(c)

time :………………………………………………………………………………………………...

(d)

place :……………………………………………………………………………………………….

(e)

particulars of offence/offences:

…………………………………………………………………………………………………………

Pursuant to subsection 80(2) of the Service Tax Act 2018, with the consent in writing of the Public Prosecutor, you are offered a compound for the offence/offences stated above for the sum of RM …………………………………………………….

(Ringgit Malaysia .................................................. only).

If an offer to compound is accepted, payment may be made by bank draft crossed with the words “Account Payee Only” made payable to the Director General of

Customs and send by hand to the relevant Customs office.

An official receipt shall be issued on receipt of the payment of the compound.

This offer to compound shall be valid until…………………………………………………..

If there is no payment received within period referred to in paragraph 5, prosecution for the offence may be instituted against you without further notice.

Thank you.

“BERKHIDMAT UNTUK NEGARA”

Director General of Customs and Excise

Royal Malaysian Customs Department

*Delete whichever is inapplicable”

(b)

by substituting for Form 3 the following form—

“FORM 3

[Subregulation 3(2)]

SERVICE TAX (COMPOUNDING OF OFFENCES) REGULATIONS 2018

ACCEPTANCE OF OFFER TO COMPOUND OFFENCES

To:

…………………………………..

Sir,

I refer to the Offer to Compound Offences bearing the Reference No. ………………………..

dated ……………………………. .

I admit that I have committed this offence/these offences and I accept the offer of compound and enclosed herewith the payment by bank draft crossed with the words

“Account Payee Only” made payable to the Director General of Customs for the sum of

RM…………………………………………………... (Ringgit Malaysia……………………… only) as full settlement of the sum stipulated in paragraph 2 of the Offer to Compound Offences.

Signature

: ………………………………………………………

Name (in capital letter)

: ………………………………………………………

*Identification No./Passport No.

: ………………………………………………………

For and on behalf (if applicable)

: ………………………………………………………

(name of *company/business)

Official stamp of *company/business (if applicable) :

………………………………………………………………………………

Address :

……………………………………………………………………………………………………………………………………

Date : …………………………………………

*Delete whichever is inapplicable”.

[MOF.TAX(R)700-2/8/1 JLD.2; PN(PU2)752/III]

Approved 30 August 2019

[PN(PU2)752/III]

TOMMY THOMAS

Public Prosecutor

Made 30 August 2019

LIM GUAN ENG

Minister of Finance

Common questions

What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 233 2019, currently marked in force and first recorded in 2019.
Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019 still in force?: Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019 is currently in force.
When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019 take effect?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019 was first recorded in 2019.
How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019 have?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019 contains 4 sections.
Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019?: The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PENGKOMPAUNAN KESALAHAN) (PINDAAN) 2019 is published at lom.agc.gov.my.