/akn/my/act/pua/2025/201
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2025
- Sections
- 3
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 201 2025, currently marked in force and first recorded in 2025.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh seksyen 91 Akta Cukai Perkhidmatan 2018 [Akta 807], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025.
(2)
Peraturan-Peraturan ini mula berkuat kuasa pada 1 Julai 2025.
Pindaan peraturan 2
Seksyen 2
Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 [P.U. (A) 172/2025], yang disebut
“Peraturan-Peraturan ibu”
dalam
Peraturan-Peraturan ini, dipinda dalam perenggan 2(a)—
(a)
dalam takrif “perkhidmatan jagaan kesihatan”, dengan menggantikan perkataan “1998;” dengan perkataan “1998;’;”; dan
Seksyen 3
Peraturan-Peraturan ibu dipinda dalam peraturan 3—
(3)
, dengan menggantikan perkataan dengan perkataan “RM1,000,000”;
P.U. (A) 201 3
(b)
dalam perenggan (j), berhubung dengan Kumpulan K, dalam ruang (3), dengan menggantikan perkataan dengan perkataan “RM1,000,000”.
Dibuat 30 Jun 2025
[MOF.TAX(S)700-5/9/750(37); KE.HF(152)899/03 JLD3(16); PN(PU2)752/JLD.6]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
P.U. (A) 201 4
SERVICE TAX ACT 2018
SERVICE TAX (AMENDMENT) REGULATIONS 2025
(AMENDMENT) REGULATIONS 2025
Opening note
Preamble
- IN exercise of the powers conferred by section 91 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 (Amendment)
Regulations 2025 (Amendment) Regulations 2025.
(2)
These Regulations come into operation on 1 July 2025.
Amendment of regulation 2 2.
The Service Tax (Amendment) Regulations 2025 [P.U. (A) 172/2025], which are referred to as the “principal Regulations” in these Regulations, are amended in paragraph 2(a)—
(a)
in the definition of “healthcare services”, by substituting for the words “1998;” the words “1998;’;”; and
(b)
by deleting the definition of “wellness centre”.
Amendment of regulation 3 3.
The principal Regulations are amended in regulation 3—
(i)
in relation to item 2, in column (3), by substituting for the words “RM500,000” the words “RM1,000,000”;
(ii)
in relation to item 3, in column (3), by substituting for the words “RM500,000” the words “RM1,000,000”; and
P.U. (A) 201 5
(iii)
in relation to item 4, in column (3), by substituting for the words “RM500,000” the words “RM1,000,000”; and
(3)
, by substituting for the words “RM500,000” the words “RM1,000,000”.
Made 30 June 2025
[MOF.TAX(S)700-5/9/750(37); KE.HF(152)899/03 JLD3(16); PN(PU2)752/JLD.6]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
Common questions
- What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 201 2025, currently marked in force and first recorded in 2025.
- Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025 still in force?
- Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025 is currently in force.
- When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025 take effect?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025 was first recorded in 2025.
- How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025 have?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025 contains 3 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025?
- The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025 is published at lom.agc.gov.my.