Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Perkhidmatan (Pindaan) (No. 2) 2020.
(2)
Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2021.
Pindaan peraturan 11
/akn/my/act/pua/2020/422
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 2
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 422 2020, currently marked in force and first recorded in 2020.
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
Seksyen 2
Peraturan-Peraturan Cukai Perkhidmatan 2018 [P. U. (A) 214/2018] dipinda dalam peraturan 11—
(a)
dalam subperaturan (1), dengan menggantikan perkataan “Seseorang”
dengan perkataan “Mana-mana orang berdaftar”;
(i)
dalam perenggan (a), dengan menggantikan perkataan “orang”
dengan perkataan “orang berdaftar”; dan
(b)
dengan perenggan yang berikut:
“(b)
dalam hal orang berdaftar yang telah berhenti menjadi orang berdaftar, orang itu hendaklah membuat pengurangan atau penambahan cukai perkhidmatan dalam penyata bagi
P.U. (A) 422 3
tempoh bercukai yang terakhir yang dalam tempoh itu dia berdaftar.”; dan
(c)
dalam subperaturan (4), dengan menggantikan perkataan “orang” dengan perkataan “orang berdaftar”.
Dibuat 31 Disember 2020
[MOF.TAX(S)700- 1/1/7 JLD.6; PN(PU2)338/LVII]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
P.U. (A) 422 4
SERVICE TAX ACT 2018
SERVICE TAX (AMENDMENT) (NO. 2) REGULATIONS 2020
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) (No. 2)
Regulations 2020.
(2)
These Regulations come into operation on 1 January 2021.
Amendment of regulation 11 2.
The Service Tax Regulations 2018 [P.U. (A) 214/2018] is amended in regulation 11—
(a)
in subregulation (1), by substituting for the words “A person” the words
“Any registered person”;
(i)
in paragraph (a), by substituting for the word “person” the words
“registered person”; and
(ii)
by substituting for the paragraph (b) the following paragraph:
“(b)
in the case of a registered person who has ceased to be a registered person, such person shall make a deduction or addition of service tax in the return for the last taxable period during which he was registered.”; and
P.U. (A) 422 5
(c)
in subregulation (4), by substituting for the word “person” the words
“registered person”.
Made 31 December 2020
[MOF.TAX(S)700- 1/1/7 JLD.6; PN(PU2)338/LVII]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
Common questions
- What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020 is Malaysia P.U. (A), cited as P.U. (A) 422 2020, currently marked in force and first recorded in 2020.
- Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020 still in force?
- Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020 is currently in force.
- When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020 take effect?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020 was first recorded in 2020.
- How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020 have?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020 contains 2 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020?
- The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2020 is published at lom.agc.gov.my.