Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Perkhidmatan (Pindaan) 2012.
(2)
Peraturan-Peraturan ini disifatkan mula berkuat kuasa pada 31 Januari 2012.
Pindaan Jadual Kedua
/akn/my/act/pua/2012/244
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2012
- Sections
- 2
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012 is Malaysia P.U. (A), cited as P.U. (A) 244 2012, currently marked in force and first recorded in 2012.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh seksyen 41 Akta Cukai Perkhidmatan 1975 [Akta 151], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Peraturan-Peraturan Cukai Perkhidmatan 1975 [P.U. (A) 52/1975] dipinda dalam Jadual Kedua dalam Kumpulan G di bawah tajuk “Perkhidmatan Yang Kena
Dibayar Cukai” dengan menggantikan butiran “q.” dengan butiran yang berikut:
“q.
Penyediaan kereta sewa dan pandu atau kereta sewa dengan atau tanpa pemandu di Semenanjung Malaysia yang dilesenkan di bawah Akta
Pengangkutan Awam Darat 2010 dan di bawah Akta Lembaga Pelesenan
Kenderaan Perdagangan 1987 bagi Sabah dan Sarawak tidak termasuk penyediaan kereta sewa dan pandu yang ditakrifkan di bawah Akta
Pelesenan Kenderaan Pelancongan 1999 yang dikendalikan oleh pengusaha pelancongan yang berdaftar di bawah Akta Industri
Pelancongan 1992.”.
Dibuat 11 Julai 2012
[5 SULIT KE.HT(96)667/01 S.K. 36; Perb.0.9060/18 JLD29(SK.1); PN(PU2)268/IV]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
P.U. (A) 244 3
SERVICE TAX ACT 1975
SERVICE TAX (AMENDMENT) REGULATIONS 2012
Opening note
Preamble
- IN exercise of the powers conferred by section 41 of the Service Tax Act 1975 [Act 151], the Minister makes the following regulations: Citation and commencement 1.
(1)
These regulations may be cited as the Service Tax (Amendment)
Regulations 2012.
(2)
These Regulations are deemed to have come into operation on 31 January 2011.
Amendment of Second Schedule 2.
The Service Tax Regulations 1975 [P.U. (A) 52/1975] are amended in the Second
Schedule in Group G under the heading of “Taxable Service”, by substituting for item “q.” with the following item:
“q.
Provision of hire-and-drive car or hire-car services with or without chauffeur in Peninsular Malaysia licensed under the Land Public
Transport Act 2010 and the Commercial Vehicles Licensing Board Act 1987 for Sabah and Sarawak excluding provision of hire-and-drive car as defined under the Tourism Vehicles Licensing Act 1999 as operated by tourism operators registered under the Tourism Industry Act 1992.”.
Made 11 July 2012
[5 SULIT KE.HT(96)667/01 S.K. 36 ; Perb.0.9060/18 JLD29(SK.1); PN(PU2)268/IV]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012 is Malaysia P.U. (A), cited as P.U. (A) 244 2012, currently marked in force and first recorded in 2012.
- Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012 still in force?
- Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012 is currently in force.
- When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012 take effect?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012 was first recorded in 2012.
- How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012 have?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012 contains 2 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012?
- The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2012 is published at lom.agc.gov.my.