/akn/my/act/pua/2019/389

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019

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Type: P.U. (A)
Status: In force
Enacted: 2019
Sections: 3

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 389 2019, currently marked in force and first recorded in 2019.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 91(2)(m) Akta Cukai Perkhidmatan 2018 [Akta 807], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan

Cukai Perkhidmatan (Perkhidmatan Digital) (Pindaan) 2019.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2020.

Pindaan peraturan 7

Seksyen 2

Peraturan-Peraturan

Cukai

Perkhidmatan

(Perkhidmatan

Digital)

2019

[P.U. (A) 269/2019], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam peraturan 7, dengan menggantikan subperaturan

(3)

dengan subperaturan yang berikut:

“(3)

Suatu penyata yang dibuat di bawah Bahagian ini hendaklah dikemukakan kepada Ketua Pengarah melalui perkhidmatan elektronik atau dengan menggunakan cara elektronik sebagaimana yang ditentukan oleh Ketua Pengarah dan hendaklah disifatkan telah dikemukakan apabila penyata itu telah diterima oleh

Ketua Pengarah melalui perkhidmatan elektronik atau dengan cara elektronik.”.

Pindaan Jadual

Seksyen 3

Peraturan-Peraturan ibu dipinda dengan menggantikan Jadual dengan Jadual yang berikut—

P.U. (A) 389 3

“JADUAL

[Peraturan 18]

P.U. (A) 389 4

P.U. (A) 389 5

P.U. (A) 389 6

”.

P.U. (A) 389 7

Dibuat 30 Disember 2019

[Perb: MOF.TAX(S)700-1/2/27; PN(PU2)752/IV]

LIM GUAN ENG

Menteri Kewangan

P.U. (A) 389 8

SERVICE TAX ACT 2018

SERVICE TAX (DIGITAL SERVICES) (AMENDMENT) REGULATIONS 2019

Opening note

Preamble

IN exercise of the powers conferred by paragraph 91(2)(m) of the Service Tax Act 2018 [Act 807], the Minister makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Service Tax (Digital Services)

(Amendment) Regulations 2019.

(2)

These Regulations come into operation on 1 January 2020.

Amendment of regulation 7 2.

The Service Tax (Digital Services) Regulations 2019 [P.U. (A) 269/2019], which are referred to as the “principal Regulations” in these Regulations are amended in regulation 7, by substituting for subregulation (3) the following subregulation:

“(3)

A return made under this Part shall be furnished to the

Director General through electronic service or by the use of electronic means as the

Director General may determine and shall be deemed to be furnished when such return has been received by the Director General through the electronic service or by the electronic means.”.

Amendment of Schedule 3.

The principal Regulations are amended by substituting for the Schedule the following Schedule—

P.U. (A) 389 9

“SCHEDULE

[Regulation 18]

P.U. (A) 389 10

P.U. (A) 389 11

P.U. (A) 389 12

”.

P.U. (A) 389 13

Made 30 December 2019

[Perb: MOF.TAX(S)700-1/2/27; PN(PU2)752/IV]

LIM GUAN ENG

Minister of Finance

Common questions

What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 389 2019, currently marked in force and first recorded in 2019.
Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019 still in force?: Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019 is currently in force.
When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019 take effect?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019 was first recorded in 2019.
How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019 have?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019 contains 3 sections.
Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019?: The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2019 is published at lom.agc.gov.my.