/akn/my/act/pua/2020/419

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020

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Type: P.U. (A)
Status: In force
Enacted: 2020
Sections: 9

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 419 2020, currently marked in force and first recorded in 2020.

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) (No. 2) 2020.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2021.

Pindaan kepala Bahagian IIA

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 kepala Bahagian IIA, dengan memasukkan sebelum perkataan

“ORANG BERDAFTAR ASING” perkataan “PEMBERI PERKHIDMATAN ASING ATAU”.

Seksyen 3

Pindaan peraturan 5A

Peraturan 5A Peraturan-Peraturan ibu dipinda dengan memasukkan sebelum perkataan “orang berdaftar asing” perkataan “pemberi perkhidmatan asing atau”

di mana-mana jua terdapat.

Seksyen 4

Pindaan kepala Bahagian III

Kepala Bahagian III Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “INVOIS” dengan perkataan “INVOIS, NOTA KREDIT DAN NOTA DEBIT”.

Seksyen 5

Peraturan baharu 6A

peraturan yang berikut:

P.U. (A) 419 3

“Pengeluaran nota kredit dan nota debit 6A. (1)

Orang berdaftar asing yang memberikan apa-apa perkhidmatan digital hendaklah mengeluarkan suatu nota kredit atau nota debit jika, selepas penyata bagi perkhidmatan digital itu telah dikemukakan kepada

Ketua Pengarah, terdapat pengurangan, atau tambahan kepada, amaun cukai perkhidmatan yang telah dikenakan ke atas perkhidmatan digital itu—

(a)

disebabkan perubahan pada kadar cukai perkhidmatan yang berkuat kuasa di bawah seksyen 10 Akta; atau

(b)

disebabkan apa-apa pelarasan dalam penjalanan perniagaan.

(2)

Jika terdapat pengurangan, atau tambahan kepada, amaun cukai perkhidmatan di bawah subperaturan (1)—

(a)

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

(b)

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.

(3)

Nota kredit atau nota debit yang dikeluarkan hendaklah mengandungi butir-butir yang berikut:

(a)

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

P.U. (A) 419 4

(b)

nombor siri nota kredit atau nota debit;

(c)

tarikh nota kredit atau nota debit dikeluarkan;

(d)

nombor pendaftaran orang berdaftar asing;

(e)

sebab nota kredit atau nota debit dikeluarkan;

(f)

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

(g)

kuantiti dan amaun bagi setiap perkhidmatan digital yang diberikan;

(h)

jumlah amaun tidak termasuk cukai perkhidmatan;

(i)

kadar dan amaun cukai perkhidmatan; dan

(j)

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

(4)

Mana-mana orang berdaftar asing yang melanggar peraturan ini melakukan suatu kesalahan.”.

Pindaan peraturan 10 6.

Peraturan 10 Peraturan-Peraturan ibu dipinda—

(a)

dalam nota bahu, dengan menggantikan perkataan

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

atau 40(3)”; dan

(b)

dengan menggantikan subperaturan

(1)

dengan subperaturan yang berikut:

“(1)

Mana-mana orang yang layak untuk menuntut pembayaran balik di bawah perenggan 38(1)(a), subseksyen 34(6)

atau 40(3) Akta hendaklah memohon kepada Ketua Pengarah dalam bentuk dan cara yang ditentukan olehnya.”.

P.U. (A) 419 5

Dibuat 31 Disember 2020

[KE.HF.(152)899/03(1); PN(PU2)752/IV]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 419 6

SERVICE TAX ACT 2018

SERVICE TAX (DIGITAL SERVICES) (AMENDMENT) (NO. 2) REGULATIONS 2020

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) (No. 2) Regulations 2020.

(2)

These Regulations come into operation on 1 January 2021.

Amendment of heading of Part IIA

Seksyen 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 the heading of Part IIA, by inserting before the words “A FOREIGN REGISTERED

PERSON” the words “A FOREIGN SERVICE PROVIDER OR”.

Seksyen 3

Amendment of regulation 5A

Regulation 5A of the principal Regulations is amended by inserting before the words “foreign registered person” the words “foreign service provider or”

wherever appearing.

Seksyen 4

Amendment of heading of Part III

The heading of Part III of the principal Regulations is amended by substituting the word “INVOICE” the words “INVOICE, CREDIT NOTE AND DEBIT NOTE”.

Seksyen 5

New regulation 6A

The principal Regulations is amended by inserting after regulation 6 the following regulation:

P.U. (A) 419 7

“Issuance of credit note and debit note 6A.

(1)

A foreign registered person providing any digital service shall issue a credit note or debit note where, after the return for the digital service has been furnished to the Director General, there is a reduction of, or addition to, service tax amount which has been charged on the digital service—

(a)

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

(b)

due to any adjustment in the course of business.

(2)

Where there is a reduction of, or addition to, service tax amount under subregulation (1)—

(a)

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

(b)

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.

(3)

A credit note or debit note issued shall contain the following particulars:

(a)

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

(b)

the serial number of the credit note or debit note;

(c)

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

(d)

the registration number of the foreign registered person;

P.U. (A) 419 8

(e)

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

(f)

a description sufficient to identify the digital services provided;

(g)

the quantity and amount for each digital service provided;

(h)

the total amount excluding service tax;

(i)

the rate and amount of service tax; and

(j)

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

(4)

Any foreign registered person who contravenes this regulation commits an offence.”.

Amendment of regulation 10 6.

Regulation 10 of the principal Regulations is amended—

(a)

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

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

(b)

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.(152)899/03(2); PN(PU2)752/IV]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 419 2020, currently marked in force and first recorded in 2020.
Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020 still in force?: Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020 is currently in force.
When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020 take effect?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020 was first recorded in 2020.
How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020 have?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020 contains 9 sections.
Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020?: The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PERKHIDMATAN DIGITAL) (PINDAAN) (NO. 2) 2020 is published at lom.agc.gov.my.