/akn/my/act/pua/2019/271

PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Type: P.U. (A)
Status: In force
Enacted: 2019
Sections: 2

Quick answer

About this p.u. (a)

PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019 is Malaysia P.U. (A), cited as P.U. (A) 271 2019, currently marked in force and first recorded in 2019.

Opening note

Preamble

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 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Perkhidmatan

(Kadar Cukai Perkhidmatan Digital) 2019.

(2)

Perintah ini mula berkuat kuasa pada 1 Januari 2020.

Kadar cukai perkhidmatan

Seksyen 2

Cukai perkhidmatan yang hendak dikenakan dan dilevikan ke atas perkhidmatan digital hendaklah ditetapkan pada kadar enam peratus daripada nilai perkhidmatan digital yang dikenakan oleh orang berdaftar asing.

Dibuat 27 September 2019

[Perb:MOF.TAX(R)700-2/8/1 Jld.4; PN(PU2)752/III]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 10(3)

Akta Cukai Perkhidmatan 2018]

P.U. (A) 271 3

SERVICE TAX ACT 2018

SERVICE TAX (RATE OF DIGITAL SERVICES TAX) ORDER 2019

Opening note

Preamble

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 Digital Services Tax)

Order 2019.

(2)

This Order comes into operation on 1 January 2020.

Rate of service tax 2.

Service tax to be charged and levied on digital services shall be fixed at the rate of six percent of the value of the digital services charged by foreign registered person.

Made 27 September 2019

[Perb:MOF.TAX(R)700-2/8/1 Jld.4; PN(PU2)752/III]

LIM GUAN ENG

Minister of Finance

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

Service Tax Act 2018]

Common questions

What is PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019?: PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019 is Malaysia P.U. (A), cited as P.U. (A) 271 2019, currently marked in force and first recorded in 2019.
Is PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019 still in force?: Yes — PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019 is currently in force.
When did PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019 take effect?: PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019 was first recorded in 2019.
How many sections does PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019 have?: PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019?: The official text of PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) 2019 is published at lom.agc.gov.my.