Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Perkhidmatan (Pindaan) (No. 2) 2023.
(2)
Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2024.
Pindaan peraturan 2
/akn/my/act/pua/2023/413
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2023
- Sections
- 11
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 413 2023, currently marked in force and first recorded in 2023.
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], yang disebut
“Peraturan-Peraturan ibu”
dalam
Peraturan-Peraturan ini, dipinda dalam peraturan 2 dengan memotong takrif “Borang JKDM No. 2”.
Pindaan peraturan 7
Seksyen 3
Peraturan 7 Peraturan-Peraturan ibu dipinda—
(i)
dalam perenggan (a), dengan memasukkan selepas perkataan
“seksyen 13 Akta” perkataan “hendaklah memohon”;
(ii)
dalam perenggan (b), dengan memasukkan selepas perkataan
“seksyen 14 Akta” perkataan “boleh memohon”; dan
(iii)
dengan menggantikan perkataan
“hendaklah memohon dalam Borang SST-01” dengan perkataan “untuk berdaftar dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah”;
P.U. (A) 413 3
(2)
dengan subperaturan yang berikut:
“(2)
Apabila permohonan yang disebut dalam subperaturan (1)
diterima, Ketua Pengarah hendaklah memberikan suatu nombor pendaftaran kepada orang yang pendaftarannya telah diluluskan melalui pemberitahuan secara bertulis.”; dan
Seksyen 4
Peraturan-Peraturan ibu dipinda dengan memotong peraturan 8.
Seksyen 5
Penggantian peraturan 12
dengan peraturan yang berikut:
“Cara mengemukakan penyata atau perisytiharan
Seksyen 12
(2)
Seseorang selain orang kena cukai hendaklah mengemukakan suatu perisytiharan sebagaimana yang dikehendaki di bawah seksyen 26A Akta dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah.”.
P.U. (A) 413 4
Penggantian peraturan 15 6.
Peraturan-Peraturan ibu dipinda dengan menggantikan peraturan 15
dengan peraturan yang berikut:
“Pembetulan kesilapan
Seksyen 15
(2)
Jika seseorang selain orang kena cukai membuat suatu kesilapan dalam mana-mana perisytiharan yang dikemukakan di bawah
Akta, orang selain orang kena cukai itu boleh membetulkan kesilapan dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah.”.
Pindaan peraturan 18 7.
Peraturan 18
Peraturan-Peraturan ibu dipinda 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 subseksyen 40(3) Akta boleh memohon kepada Ketua Pengarah.”.
Penggantian peraturan 19 8.
Peraturan-Peraturan ibu dipinda dengan menggantikan peraturan 19
dengan peraturan yang berikut:
“Cara menuntut pembayaran balik cukai perkhidmatan berhubung dengan hutang lapuk
Seksyen 19
Mana-mana orang yang layak untuk menuntut pembayaran balik cukai perkhidmatan berhubung dengan hutang lapuk di bawah seksyen 35 Akta
P.U. (A) 413 5
boleh memohon kepada Ketua Pengarah dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah.”.
Pemotongan peraturan 25 9.
Peraturan-Peraturan ibu dipinda dengan memotong peraturan 25.
Pemotongan peraturan 29 10.
Peraturan-Peraturan ibu dipinda dengan memotong peraturan 29.
Pemotongan Jadual Ketiga 11.
Peraturan-Peraturan ibu dipinda dengan memotong Jadual Ketiga.
Dibuat 29 Disember 2023
[MOF.TAX(S)700-1/2/27 Jld.4; KE.HF(152)899/03 JLD 2(8); PN(PU2)752/JLD.5]
ANWAR BIN IBRAHIM
Menteri Kewangan
P.U. (A) 413 6
SERVICE TAX ACT 2018
SERVICE TAX (AMENDMENT) (NO. 2) REGULATIONS 2023
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 2023.
(2)
These Regulations come into operation on 1 January 2024.
Amendment of regulation 2 2.
The Service Tax Regulations 2018 [P.U. (A) 214/2018], which are referred to as the “principal Regulations” in these Regulations, are amended in regulation 2
by deleting the definition of “Forms JKDM No. 2”.
Amendment of regulation 7 3.
Regulation 7 of the principal Regulations is amended—
(i)
in paragraph (a), by inserting after the words “section 13 of the Act”
the words “shall apply”;
(ii)
in paragraph (b), by inserting after the words “section 14 of the Act”
the words “may apply”; and
(iii)
by substituting for the words “shall apply in Form SST-01”
the words “to be registered in the form and manner as determined by the Director General”;
P.U. (A) 413 7
(b)
by substituting for subregulation (2) the following subregulation:
“(2)
Upon receipt of the application referred to in subregulation (1), the Director General shall assign a registration number to the person whose registration has been approved by a notification in writing.”; and
(c)
by deleting subregulation (3).
Deletion of regulation 8 4.
The principal Regulations are amended by deleting regulation 8.
Substitution of regulation 12 5.
The principal Regulations are amended by substituting for regulation 12
the following regulation:
“Manner of furnishing return or declaration
Seksyen 12
(2)
A person other than a taxable person shall furnish a declaration as required under section 26A of the Act in the form and manner as determined by the Director General.”.
Substitution of regulation 15 6.
The principal Regulations are amended by substituting for regulation 15
the following regulation:
“Correction of error
Seksyen 15
(2)
If a person other than a taxable person makes an error in any declaration furnished under the Act, the person other than a taxable person may correct the error in the form and manner as determined by the Director General.”.
Amendment of regulation 18 7.
Regulation 18 of the principal Regulations is amended by substituting for subregulation (1) the following subregulation:
“(1)
Any person who is eligible to claim for a refund under paragraph 38(1)(a), subsection 34(6) or subsection 40(3) of the Act may apply to the Director General.”.
Substitution of regulation 19 8.
The principal Regulations are amended by substituting for regulation 19
the following regulation:
“Manner of claiming refund of service tax in relation to bad debt
Seksyen 19
Any person who is eligible to claim for a refund of service tax in relation to bad debt under section 35 of the Act may apply to the
Director
General in the form and manner as determined by the Director General.”.
Deletion of regulation 25 9.
The principal Regulations are amended by deleting regulation 25.
Deletion of regulation 29 10.
The principal Regulations are amended by deleting regulation 29.
Deletion of Third Schedule 11.
The principal Regulations are amended by deleting the Third Schedule.
P.U. (A) 413 9
Made 29 December 2023
[MOF.TAX(S)700-1/2/27 Jld.4; KE.HF(152)899/03 JLD 2(8); PN(PU2)752/JLD.5]
ANWAR BIN IBRAHIM
Minister of Finance
Common questions
- What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 413 2023, currently marked in force and first recorded in 2023.
- Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023 still in force?
- Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023 is currently in force.
- When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023 take effect?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023 was first recorded in 2023.
- How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023 have?
- PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023 contains 11 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023?
- The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2023 is published at lom.agc.gov.my.