/akn/my/act/pua/2017/244

PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017

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Type: P.U. (A)
Status: In force
Enacted: 2017
Sections: 2

Quick answer

About this p.u. (a)

PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017 is Malaysia P.U. (A), cited as P.U. (A) 244 2017, currently marked in force and first recorded in 2017.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh subseksyen 18(2) Akta Cukai Barang dan Perkhidmatan 2014 [Akta 762], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Barang dan

Perkhidmatan (Pembekalan Dikecualikan) (Pindaan) 2017.

(2)

Perintah ini mula berkuat kuasa pada 1 September 2017.

Pindaan Jadual Kedua

Seksyen 2

Perintah Cukai Barang dan Perkhidmatan (Pembekalan Dikecualikan) 2014

[P.U. (A) 271/2014] dipinda dalam Jadual Kedua dalam butiran 18—

(a)

dengan menggantikan subbutiran (1) dengan subbutiran yang berikut:

“(1) Perkhidmatan jagaan kesihatan yang disediakan oleh—

(a)

mana-mana kemudahan jagaan kesihatan swasta yang didaftarkan atau dilesenkan di bawah Akta Kemudahan dan

Perkhidmatan Jagaan Kesihatan Swasta 1998 [Akta 586];

atau

(b)

mana-mana kemudahan yang diuruskan oleh mana-mana universiti yang ditubuhkan di bawah Akta Universiti dan

Kolej Universiti 1971 [Akta 30] atau Akta Universiti

Teknologi MARA 1976 [Akta 173] bagi maksud penjagaan kesihatan.”;

(b)

dalam subbutiran (2)(g), dengan memotong perkataan “oleh kemudahan jagaan kesihatan yang berdaftar atau berlesen”; dan

(c)

dalam subbutiran (2)(h), dengan memotong perkataan “yang disediakan oleh kemudahan jagaan kesihatan yang berdaftar atau berlesen”.

Dibuat 21 Ogos 2017

[SULIT. KE. HF(152)860/01–2 Klt.2(30); Perb. R0.3865/356/1 JLD.16 (SK.9);

PN(PU2)721/XI]

DATUK SERI JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 18(3)

Akta Cukai Barang dan Perkhidmatan 2014]

GOODS AND SERVICES TAX ACT 2014

GOODS AND SERVICES TAX (EXEMPT SUPPLY) (AMENDMENT) ORDER 2017

Opening note

Preamble

IN exercise of the powers conferred by subsection 18(2) of the Goods and Services Tax Act 2014 [Act 762], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Goods and Services Tax (Exempt Supply)

(Amendment) Order 2017.

(2)

This Order comes into operation on 1 September 2017.

Amendment of Second Schedule 2.

The Goods and Services Tax (Exempt Supply) Order 2014 [P.U. (A) 271/2014]

is amended in the Second Schedule in item 18—

(a)

by substituting for subitem (1) the following subitem:

“(1) The healthcare services provided by—

(a)

any private healthcare facility registered or licensed under the Private Healthcare Facilities and Services Act 1998

[Act 586]; or

(b)

any facility managed by any university established under the Universities and University Colleges Act 1971 [Act 30] or the University Teknologi MARA Act 1976 [Act 173] for the purposes of healthcare.”;

(b)

in subitem (2)(g), by deleting the words “by the registered or licensed healthcare facilities”; and

(c)

in subitem (2)(h), by deleting the words “provided by the registered or licensed healthcare facilities”.

Made 21 August 2017

[SULIT. KE. HF(152)860/01–2 Klt.2(30); Perb. R0.3865/356/1 JLD.16 (SK.9);

PN(PU2)721/XI]

DATUK SERI JOHARI BIN ABDUL GHANI

Second Minister of Finance

[To be laid before the

Dewan

Rakyat pursuant to subsection 18(3)

of the Goods and Services Tax Act 2014]

Common questions

What is PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017?: PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017 is Malaysia P.U. (A), cited as P.U. (A) 244 2017, currently marked in force and first recorded in 2017.
Is PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017 still in force?: Yes — PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017 is currently in force.
When did PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017 take effect?: PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017 was first recorded in 2017.
How many sections does PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017 have?: PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017?: The official text of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2017 is published at lom.agc.gov.my.