Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Perkhidmatan (Perkhidmatan Digital) (Pindaan) 2023.
(2)
Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2024.
Pindaan peraturan 3
/akn/my/act/pua/2023/414
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2023
- Sections
- 8
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 414 2023, currently marked in force and first recorded in 2023.
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 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 3—
(1)
, dengan menggantikan perkataan
“menggunakan Borang DST-01” dengan perkataan “dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah”; dan
(2)
, dengan memotong perkataan
“melalui perkhidmatan elektronik”.
Pindaan Bahagian IV
Seksyen 3
Peraturan-Peraturan ibu dipinda dalam kepala Bahagian IV dengan memotong perkataan “PENYATA,”.
Seksyen 4
Pemotongan peraturan 7
Peraturan-Peraturan ibu dipinda dengan memotong peraturan 7.
P.U. (A) 414 3
Seksyen 5
Pemotongan peraturan 18
Peraturan-Peraturan ibu dipinda dengan memotong peraturan 18.
Seksyen 6
Pemotongan Jadual
Peraturan-Peraturan ibu dipinda dengan memotong Jadual.
Dibuat 29 Disember 2023
[MOF.TAX(S)700-1/2/27 Jld.4; KE.HF(152)899/03 JLD 2 (9); PN(PU2)752/JLD.5]
ANWAR BIN IBRAHIM
Menteri Kewangan
P.U. (A) 414 4
SERVICE TAX ACT 2018
SERVICE TAX (DIGITAL SERVICE) (AMENDMENT) REGULATIONS 2023
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 Service)
(Amendment) Regulations 2023.
(2)
These Regulations come into operation on 1 January 2024.
Amendment of regulation 3 2.
The Service Tax (Digital Service) Regulations 2019 [P.U. (A) 269/2019], which are referred to as the “principal Regulations” in these Regulations, are amended in regulation 3—
(a)
in subregulation (1), by substituting for the words “using Form DST-01”
the words “in the form and manner as determined by the Director General”;
and
(b)
in subregulation (2), by deleting the words “through electronic service”.
Amendment of Part IV
Seksyen 3
The principal Regulations are amended in the heading of Part IV by deleting the words “RETURN,”.
Deletion of regulation 7 4.
The principal Regulations are amended by deleting regulation
Seksyen 7
Deletion of regulation 18 5.
The principal Regulations are amended by deleting regulation 18.
P.U. (A) 414 5
Deletion of Schedule 6.
The principal Regulations are amended by deleting the Schedule.
Made 29 December 2023
[MOF.TAX(S)700-1/2/27 Jld.4; KE.HF(152)899/03 JLD 2 (9); PN(PU2)752/JLD.5]
ANWAR BIN IBRAHIM
Minister of Finance
Common questions
- What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 414 2023, currently marked in force and first recorded in 2023.
- Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023 still in force?
- Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023 is currently in force.
- When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023 take effect?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023 was first recorded in 2023.
- How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023 have?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023 contains 8 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023?
- The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) 2023 is published at lom.agc.gov.my.