Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Perkhidmatan
(Kadar Cukai Perkhidmatan Digital) (Pindaan) 2024.
/akn/my/act/pua/2024/67
PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2024
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 67 2024, currently marked in force and first recorded in 2024.
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 2
Perintah Cukai Perkhidmatan (Kadar Cukai Perkhidmatan Digital) 2019
[P.U. (A) 271/2019] dipinda dalam perenggan 2 dengan menggantikan perkataan
“enam peratus” dengan perkataan “lapan peratus”.
Seksyen 3
Kecualian
(1)
Apa-apa perkhidmatan digital yang disediakan sebelum tarikh permulaan kuat kuasa Perintah ini dan penyediaan perkhidmatan digital itu menjangkaui selepas tarikh permulaan kuat kuasa Perintah ini, cukai perkhidmatan hendaklah dikenakan pada kadar lapan peratus daripada nilai perkhidmatan digital yang dikenakan oleh orang berdaftar asing bagi perkadaran perkhidmatan bercukai yang boleh dihubungkaitkan dengan bahagian tempoh selepas tarikh permulaan kuat kuasa Perintah ini.
(2)
Apa-apa perkhidmatan digital yang disediakan pada atau selepas tarikh permulaan kuat kuasa Perintah ini, apa-apa pembayaran yang diterima sebelum tarikh permulaan kuat kuasa Perintah ini berhubung dengan perkhidmatan digital itu, cukai perkhidmatan atas pembayaran yang diterima itu hendaklah dikenakan pada kadar enam peratus daripada nilai perkhidmatan digital yang dikenakan oleh orang berdaftar asing.
P.U. (A) 67 3
Dibuat 22 Februari 2024
[KE.HF (152) 899/03 JLD 2 (7); MOF.TAX(S)700-1/2/27 Jld.4; PN(PU2)752/JLD.5]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan Kedua
[Akan dibentangkan di hadapan
Dewan
Rakyat menurut subseksyen 10(3)
Akta Cukai Perkhidmatan 2018]
P.U. (A) 67 4
SERVICE TAX ACT 2018
SERVICE TAX (RATE OF DIGITAL SERVICES TAX) (AMENDMENT) ORDER 2024
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)
(Amendment) Order 2024.
(2)
This Order comes into operation on 1 March 2024.
Amendment of paragraph 2 2.
The Service Tax (Rate of Digital Services Tax) Order 2019 [P.U. (A) 271/2019]
is amended in paragraph 2 by substituting for the words “six percent” the words
“eight per cent”.
Saving 3.
(1)
Any digital service provided before the date of coming into operation of this Order and the provision of the digital service spanning after the date of coming into operation of this Order, the service tax shall be charged at the rate of eight per cent of the value of the digital service charged by a foreign registered person on the proportion of the digital service which is attributed to the part of the period after the date of coming into operation of this Order.
(2)
Any digital service provided on or after the date of coming into operation of this Order, any payment received before the date of coming into operation of this
Order in relation to the digital service, the service tax on the payment received shall be charged at the rate of six per cent of the value of the digital service charged by a foreign registered person.
P.U. (A) 67 5
Made 22 February 2024
[KE.HF (152) 899/03 JLD 2 (7); MOF.TAX(S)700-1/2/27 Jld.4; PN(PU2)752/JLD.5]
DATUK SERI AMIR HAMZAH AZIZAN
Second 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) (PINDAAN) 2024?
- PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 67 2024, currently marked in force and first recorded in 2024.
- Is PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024 still in force?
- Yes — PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024 is currently in force.
- When did PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024 take effect?
- PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024 was first recorded in 2024.
- How many sections does PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024 have?
- PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024?
- The official text of PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI PERKHIDMATAN DIGITAL) (PINDAAN) 2024 is published at lom.agc.gov.my.