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PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018

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Type
P.U. (A)
Status
In force
Enacted
2018
Sections
3

Quick answer

About this p.u. (a)

PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018 is Malaysia P.U. (A), cited as P.U. (A) 213 2018, currently marked in force and first recorded in 2018.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 10(2) Akta Cukai Perkhidmatan 2018 [Akta 807], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

Dalam Perintah ini—

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“kad caj” ertinya suatu instrumen pembayaran yang menandakan suatu barisan kredit yang diberikan oleh pengeluar kepada pengguna dan yang baginya apa-apa amaun kredit yang digunakan oleh pengguna mesti diselesaikan sepenuhnya pada atau sebelum suatu tarikh yang ditetapkan tanpa apa-apa lanjutan kredit;

“kad kredit” ertinya suatu instrumen pembayaran yang menandakan suatu barisan kredit atau pembiayaan yang diberikan oleh pengeluar kepada pengguna dan yang baginya, jika apa-apa amaun kredit yang digunakan oleh pengguna belum diselesaikan sepenuhnya pada atau sebelum suatu tarikh yang ditetapkan, amaun yang belum diselesaikan itu boleh dikenakan caj faedah, untung atau caj lain.

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Seksyen 3

Kadar cukai perkhidmatan

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Cukai perkhidmatan yang hendak dikenakan dan dilevikan hendaklah ditetapkan pada kadar yang berikut:

(a)

dalam hal perkhidmatan bercukai selain perkhidmatan bercukai yang berhubungan dengan perkhidmatan kad kredit atau kad caj, enam peratus daripada harga, nilai, premium atau sumbangan takaful bagi perkhidmatan bercukai yang ditentukan mengikut seksyen 9 Akta; dan

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(b)

dalam hal perkhidmatan bercukai yang berhubungan dengan perkhidmatan kad kredit atau kad caj—

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(i)

RM25.00 hendaklah dikenakan bagi setiap kad kredit utama atau kad caj utama, mengikut mana-mana yang berkenaan, pada tarikh kad itu diaktifkan dan tiap-tiap dua belas bulan selepas itu atau sebahagian daripadanya selepas kad itu diaktifkan;

(ii)

RM25.00 hendaklah dikenakan bagi setiap kad kredit utama atau kad caj utama, mengikut mana-mana yang berkenaan, pada tarikh kad itu diperbaharui dan tiap-tiap dua belas bulan selepas itu atau sebahagian daripadanya selepas kad itu diperbaharui;

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(iii)

RM25.00 hendaklah dikenakan bagi setiap kad kredit tambahan atau kad caj tambahan, mengikut mana-mana yang berkenaan, pada tarikh kad itu diaktifkan dan tiap-tiap dua belas bulan selepas itu atau sebahagian daripadanya selepas kad itu diaktifkan; dan

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(iv)

RM25.00 hendaklah dikenakan bagi setiap kad kredit tambahan atau kad caj tambahan, mengikut mana-mana yang berkenaan, pada tarikh kad itu diperbaharui dan tiap-tiap dua belas bulan selepas itu atau sebahagian daripadanya selepas kad itu diperbaharui.

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Dibuat 28 Ogos 2018

[Perb. R.0.3865/356/1 Jld. 1 (SK.8); PN(PU2)752]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 10(3) Akta Cukai

Perkhidmatan 2018]

5

SERVICE TAX ACT 2018

SERVICE TAX (RATE OF TAX) ORDER 2018

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Opening note

Preamble

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  1. IN exercise of the powers conferred by subsection 10(2) of the Service Tax Act 2018 [Act 807], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Service Tax (Rate of Tax) Order 2018.

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(2)

This Order comes into operation on 1 September 2018.

Interpretation 2.

In this Order—

“charge card” means a payment instrument which indicates a line of credit granted by the issuer to the user and for which any amount of the credit utilised by the user must be settled in full on or before a specified date, without any extended credit;

“credit card” means a payment instrument which indicates a line of credit or financing granted by the issuer to the user and for which, where any amount of the credit utilised by the user has not been settled in full on or before a specified date, the unsettled amount may be subject to interest, profit or other charges.

Rate of service tax 3.

Service tax to be charged and levied shall be fixed at the following rate:

(a)

in the case of taxable service other than taxable service relating to credit card or charge card services, six per cent of the price, value, premium or takaful contribution of the taxable service determined in accordance with section 9 of the Act; and

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(b)

in the case of taxable service relating to credit card or charge card services—

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(i)

RM25.00 shall be charged for each principal credit card or principal charge card, as the case may be, on the date the card is activated and every twelve months thereafter or part thereof after the card is activated;

(ii)

RM25.00 shall be charged for each principal credit card or principal charge card, as the case may be, on the date of the renewal of the card and every twelve months thereafter or part thereof after the renewal of the card;

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(iii)

RM25.00 shall be charged for each supplementary credit card or supplementary charge card, as the case may be, on the date the card is activated and every twelve months thereafter or part thereof after the card is activated; and

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(iv)

RM25.00 shall be charged for each supplementary credit card or supplementary charge card, as the case may be, on the date of the renewal of the card and every twelve months thereafter or part thereof after the renewal of the card.

Made 28 August 2018

[Perb. R.0.3865/356/1 Jld. 1 (SK.8); PN(PU2)752]

LIM GUAN ENG

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 10(3) of the Service Tax

Act 2018]

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Common questions

What is PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018?
PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018 is Malaysia P.U. (A), cited as P.U. (A) 213 2018, currently marked in force and first recorded in 2018.
Is PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018 still in force?
Yes — PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018 is currently in force.
When did PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018 take effect?
PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018 was first recorded in 2018.
How many sections does PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018 have?
PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018 contains 3 sections.
Where can I read the official version of PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018?
The official text of PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) 2018 is published at lom.agc.gov.my.