Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Perkhidmatan (Pindaan) (No. 2) 2024.
(2)
Kecuali bagi perenggan 2(a) dan (b), Peraturan-Peraturan ini mula berkuat kuasa pada 27 November 2024.
P.U. (A)In force
Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024
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- Enacted
- 2024
- Sections
- 2
Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024 is Malaysia P.U. (A), cited as P.U. (A) 354 2024, currently marked in force and first recorded in 2024.
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P.U. (A) 354
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERATURAN-PERATURAN CUKAI PERKHIDMATAN
(PINDAAN) (NO. 2) 2024
SERVICE TAX (AMENDMENT) (NO. 2) REGULATIONS 2024
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 354 2
AKTA CUKAI PERKHIDMATAN 2018
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) (NO. 2) 2024
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
Pindaan Jadual Pertama
Peraturan-Peraturan Cukai Perkhidmatan 2018 [P.U. (A) 214/2018] dipinda dalam Jadual Pertama—
(a)
dalam perenggan 3, dengan menggantikan perkataan “(i) atau (l)” dengan perkataan “(i), (l) atau (n)”;
(b)
dalam perenggan 3A, dengan menggantikan perkataan “(i) atau (l)” dengan perkataan “(i), (l) atau (n)”;
(i)
dalam subbutiran (c), dengan menggantikan noktah di hujung subbutiran itu dengan koma bernoktah; dan
(c)
subbutiran yang berikut:
P.U. (A) 354 3
“(d)
mana-mana premis atau kemudahan jagaan kesihatan yang diuruskan atau dikendalikan oleh pengamal berdaftar di bawah Akta Perubatan Tradisional dan Komplementari 2016
[Akta 775] yang mengamal perubatan tradisional dan komplimentari dalam suatu bidang amalan diiktiraf”;
(d)
dalam Kumpulan E, dalam ruang (2), dalam subsubbutiran (d)(vi), dengan memotong perkataan “makanan,”;
(e)
dalam Kumpulan G, dalam ruang (2), berhubung dengan subbutiran (n), dengan menggantikan subsubbutiran
(ii)
dengan subsubbutiran yang berikut:
“(ii)
perkhidmatan penyenggaraan atau pembaikan bagi barang atau kelengkapan yang dipasang pada struktur rumah kediaman dan perkhidmatan penyenggaraan atau pembaikan itu disediakan secara terus kepada pemilik atau penghuni rumah kediaman”;
dan
(f)
dalam Kumpulan I, dalam ruang (1), dalam subbutiran 7(b), dengan menggantikan perkataan “dan” dengan perkataan “atau”.
Dibuat 21 November 2024
[MOF.TAX(S)700-1/2/27 JLD.4; KE.HF(152)899/03 JLD.2 (22); PN(PU2)752/JLD.6]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
P.U. (A) 354 4
SERVICE TAX ACT 2018
SERVICE TAX (AMENDMENT) (NO. 2) REGULATIONS 2024
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 2024.
(2)
Except for paragraphs 2(a) and (b), these Regulations come into operation on 27 November 2024.
(3)
Paragraphs 2(a) and (b) are deemed to have come into operation on 1 May 2024.
Amendment of First Schedule 2.
The Service Tax Regulations 2018 [P.U. (A) 214/2018] are amended in the
First Schedule—
(a)
in paragraph 3, by substituting for the words “(i) or (l)” the words “(i), (l)
or (n)”;
(b)
in paragraph 3A, by substituting for the words “(i) or (l)” the words “(i), (l)
or (n)”;
(i)
in subitem (c), by substituting for the full stop at the end of the subitem a semi colon; and
(ii)
by inserting after subitem (c) the following subitem:
P.U. (A) 354 5
“(d) any premises or healthcare facility managed or operated by a registered practitioner under the Traditional and
Complementary Medicine Act 2016 [Act 775] who practices traditional and complementary medicine in a recognized practice area”;
(e)
in Group G, in column (2), in relation to subitem (n), by substituting for subsubitem (ii) the following subsubitem:
“(ii)
maintenance or repair services for the goods and equipment fixed to the structure of a residential house and the maintenance or repairs services are provided directly to the owner or occupant of the residential house”; and
(f)
in Group I, in column (1), in subitem 7(b), by substituting for the word
“and” the word “or”.
Made 21 November 2024
[MOF.TAX(S)700-1/2/27 JLD.4; KE.HF(152)899/03 JLD.2 (22); PN(PU2)752/JLD.6]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
Common questions
- What is Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024?
- Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024 is Malaysia P.U. (A), cited as P.U. (A) 354 2024, currently marked in force and first recorded in 2024.
- Is Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024 still in force?
- Yes — Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024 is currently in force.
- When did Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024 take effect?
- Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024 was first recorded in 2024.
- How many sections does Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024 have?
- Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024 contains 2 sections.
- Where can I read the official version of Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024?
- The official text of Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) (No. 2) 2024 is published at lom.agc.gov.my.
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