Peraturan-Peraturan Cukai Perkhidmatan (Perkhidmatan Digital) (Pindaan) (No. 2) 2020

orang berdaftar asing yang memberikan perkhidmatan digital hendaklah membuat pengurangan atau penambahan cukai perkhidmatan dalam penyata bagi tempoh bercukai yang nota kredit atau nota debit itu dikeluarkan atau diterima; atau

dalam hal orang berdaftar asing yang telah berhenti menjadi orang berdaftar asing, orang berdaftar asing itu hendaklah membuat pengurangan atau penambahan cukai perkhidmatan dalam penyata bagi tempoh bercukai terakhir semasa dia berdaftar.

perkataan “nota kredit” atau “nota debit” di tempat yang mudah dilihat;

P.U. (A) 419 4

nombor siri nota kredit atau nota debit;

tarikh nota kredit atau nota debit dikeluarkan;

nombor pendaftaran orang berdaftar asing;

sebab nota kredit atau nota debit dikeluarkan;

suatu perihalan yang mencukupi untuk mengenal pasti perkhidmatan digital yang diberikan;

kuantiti dan amaun bagi setiap perkhidmatan digital yang diberikan;

jumlah amaun tidak termasuk cukai perkhidmatan;

kadar dan amaun cukai perkhidmatan; dan

nombor dan tarikh invois atau dokumen yang dikeluarkan bagi perkhidmatan digital.

dalam nota bahu, dengan menggantikan perkataan

“atau subseksyen 34(6)” dengan perkataan “, subseksyen 34(6)

atau 40(3)”; dan

dengan menggantikan subperaturan

due to a change in the rate of service tax in force under section 10 of the Act; or

due to any adjustment in the course of business.

the foreign registered person providing the digital service shall make the deduction or addition of service tax in the return for the taxable period in which the credit note or debit note is issued or received; or

in the case of a foreign registered person who has ceased to be a foreign registered person, the foreign registered person shall make the deduction or addition of service tax in the return for the last taxable period during which he was registered.

the words “credit note” or “debit note” in a prominent place;

the serial number of the credit note or debit note;

the date of issuance of the credit note or debit note;

the registration number of the foreign registered person;

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the reason for the issuance of the credit note or debit note;

a description sufficient to identify the digital services provided;

the quantity and amount for each digital service provided;

the total amount excluding service tax;

the rate and amount of service tax; and

the number and date of the invoice or document issued for the digital service.

in the shoulder note, by substituting for the words “or subsection 34(6)”

the words “, subsection 34(6) or 40(3)”; and

by substituting for subregulation (1) the following subregulation:

“(1)

Any person who is eligible to claim for refund under paragraph 38(1)(a), subsection 34(6) or 40(3) of the Act shall apply to the Director General in the form and manner as he may determine.”.

Made 31 December 2020

[KE.HF.

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance