Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Cukai
Barang dan Perkhidmatan (Pindaan) 2015.
(2)
Kecuali peraturan 3, 4, 5 dan 6, Peraturan-Peraturan ini mula berkuat kuasa pada 30 Mac 2015.
P.U. (A)In force
Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015
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- Enacted
- 2015
- Sections
- 14
Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015 is Malaysia P.U. (A), cited as P.U. (A) 56 2015, currently marked in force and first recorded in 2015.
Front matterCover and publication detailsOpenClose
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERATURAN-PERATURAN CUKAI BARANG DAN
PERKHIDMATAN (PINDAAN) 2015
GOODS AND SERVICES TAX (AMENDMENT) REGULATIONS
2015
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN
(PINDAAN) 2015
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh seksyen 177 Akta Cukai Barang dan Perkhidmatan 2014 [Akta 762], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Pindaan peraturan 19
Peraturan-Peraturan Cukai Barang dan Perkhidmatan 2014 [P.U. (A) 190/2014], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam peraturan 19 dengan memasukkan selepas subperaturan (8) subperaturan yang berikut:
“(8A) Walau apa pun perenggan (1)(b), jika Ketua Pengarah telah meluluskan dua atau lebih syarikat untuk dikira sebagai anggota suatu kumpulan, syarikat itu hendaklah tidak terhenti menjadi anggota kumpulan itu jika syarikat itu membuat pembekalan tanah pertanian yang merupakan suatu pembekalan dikecualikan di bawah Perintah Cukai Barang dan
Perkhidmatan (Pembekalan Dikecualikan) 2014 [P.U. (A) 271/2014]
kepada Pihak Berkuasa Negeri bagi mematuhi seksyen 3 Akta Pengambilan
Tanah 1960 [Akta 486].”
3
Seksyen 3
Pindaan peraturan 34
Peraturan 34 Peraturan-Peraturan ibu dipinda dalam tafsiran “motokar penumpang” dalam perenggan (a) dengan memasukkan selepas perkataan “Akta
Pengangkutan Awam Darat 2010 [Akta 715]” perkataan “, Akta Lembaga Pelesenan
Kenderaan Perdagangan 1987 [Akta 334]”.
Seksyen 4
Pindaan peraturan 40
Subperaturan 40(3) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “89(2)(a)” dengan perkataan “88(2)(a)”.
Seksyen 5
Pindaan peraturan 45
Perenggan 45(1)(a) Peraturan-Peraturan ibu dipinda dengan memasukkan selepas perkataan “yang telah” perkataan “tidak”.
Seksyen 6
Pindaan peraturan 47
Peraturan 47 Peraturan-Peraturan ibu dipinda dengan memasukkan selepas subperaturan (2) subperaturan yang berikut:
“(2A) Pembayaran tunai yang disebut dalam subperaturan (2) hendaklah tidak berhubung kait dengan—
(a)
apa-apa pembekalan selain pembekalan yang tertakluk kepada kadar cukai di bawah seksyen 10 Akta; atau
(b)
apa-apa pembekalan yang kredit bagi cukai input yang ditanggung tidak dibenarkan di bawah peraturan 36.”.
Seksyen 7
Pindaan peraturan 80
Perenggan 80(a) Peraturan-Peraturan ibu dipinda dengan memasukkan selepas perkataan “Malaysia” perkataan “ , berumur tidak kurang daripada lapan belas tahun”.
4
Seksyen 8
Pindaan peraturan 94
Subperaturan 94(1) Peraturan-Peraturan ibu dipinda dengan memasukkan selepas perkataan “orang berdaftar” perkataan “di bawah seksyen 20 Akta”.
Seksyen 9
Pindaan peraturan 113
Perenggan 113(1)(b) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “Isnin” dengan perkataan “Ahad”.
Seksyen 10
Pindaan Jadual Pertama
Peraturan-Peraturan ibu dipinda dalam Jadual Pertama dalam teks bahasa kebangsaan dalam tajuk dengan menggantikan perkataan “INSTITUT” dengan perkataan “INSTITUSI”.
Seksyen 11
Pindaan Jadual Ketiga
Peraturan-Peraturan ibu dipinda dalam Jadual Ketiga dengan memasukkan selepas perenggan (p) perenggan yang berikut:
“(q)
Lembaga Kemajuan Tanah Persekutuan
Seksyen 12
Pindaan Jadual Keempat
Peraturan-Peraturan ibu dipinda dalam Jadual Keempat dalam butiran I di bawah subkepala “Johor” dengan memasukkan selepas perkataan “Muar” dan butir-butir yang berhubungan dengannya butir-butir yang berikut:
“Batu Pahat
Batu Pahat”
Dibuat 27 Mac 2015
[SULIT. KE. HF(152)860/01-2(15); Perb. R0.3865/356/1 JLD.16 (SK.3); PN(PU2)721/V]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
5
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES TAX (AMENDMENT) REGULATIONS 2015
Opening note
Preamble
- IN exercise of the powers conferred by section 177 of the Goods and Services Tax Act 2014 [Act 762], the Minister makes the following regulations: Citation and commencement 1.
(1)
These regulations may be cited as the Goods and Services Tax
(Amendment) Regulations 2015.
(2)
Except for regulations 3, 4, 5 and 6, these Regulations come into operation on 30 March 2015.
(3)
Regulations 3, 4, 5 and 6 come into operation on 1 April 2015.
Amendment of regulation 19 2.
The Goods and Services Tax Regulations 2014 [P.U. (A) 190/2014], which are referred to as the “principal Regulations” in these Regulations, are amended in regulation 19 by inserting after subregulation (8) the following subregulation:
“(8A) Notwithstanding paragraph (1)(b), where the Director General has approved two or more companies to be treated as members of a group, such companies shall not cease to be members of that group if the companies make a supply of agricultural land which is an exempt supply under the Goods and Services (Exempt Supply) Order 2014 [P.U. (A)
271/2014] to the State Authority to comply with section 3 of the Land
Acquisition Act 1960 [Act 486].”
Amendment of regulation 34 3.
Regulation 34 of the principal Regulations is amended in the interpretation of
“passenger motor car” in paragraph (a) by inserting after the word “Land Public
Transport 2010 [Act 715]” the words “, Commercial Vehicles Licensing Board Act 1987
[Act 334]”.
6
Amendment of regulation 40 4.
Subregulation 40(3) of the principal Regulations is amended by substituting for the words “89(2)(a)” the words “88(2)(a)”.
Amendment of regulation 45 5.
Paragraph 45(1)(a) of the principal Regulations is amended by inserting after the words “which has” the word “not”.
Amendment of regulation 47 6.
Regulation 47 of the principal Regulations is amended by inserting after subregulation (2) the following subregulation:
“(2A) The cash payment referred to in subregulation (2) shall not relate to—
(a)
any supply other than the supply which is subject to the rate of tax under section 10 of the Act; or
(b)
any supply to which credit for input tax incurred is disallowed under regulation 36.”.
Amendment of regulation 80 7.
Paragraph 80(a) of the principal Regulations is amended by inserting after the word “Malaysia” the words “, not less than eighteen years of age”.
Amendment of regulation 94 8.
Subregulation 94(1) of the principal Regulations is amended by inserting after the words “registered person” the words “under section 20 of the Act”.
Amendment of regulation 113 9.
Paragraph 113(1)(b) of the principal Regulations is amended by substituting for the word “Monday” the word “Sunday”.
7
Amendment of First Schedule
Seksyen 10
The principal Regulations are amended in the First Schedule in the national language text in the heading by substituting for the word “INSTITUT” the word
“INSTITUSI”.
Seksyen 11
Amendment of Third Schedule
The principal Regulations are amended in the Third Schedule by inserting after paragraph (p) the following paragraphs:
“ (q)
Federal Land Development Authority
(r)
Rubber Industry Smallholders Development Authority”.
Amendment of Fourth Schedule 12.
The principal Regulations are amended in the Fourth Schedule in item I under subheading “Johore” by inserting after the word “Muar” and the particulars relating to it the following particulars:
“Batu Pahat
Batu Pahat”
Made 27 March 2015
[SULIT. KE. HF(152)860/01-2(15); Perb. R0.3865/356/1 JLD.16 (SK.3); PN(PU2)721/V]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance
Common questions
- What is Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015?
- Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015 is Malaysia P.U. (A), cited as P.U. (A) 56 2015, currently marked in force and first recorded in 2015.
- Is Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015 still in force?
- Yes — Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015 is currently in force.
- When did Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015 take effect?
- Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015 was first recorded in 2015.
- How many sections does Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015 have?
- Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015 contains 14 sections.
- Where can I read the official version of Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015?
- The official text of Peraturan-Peraturan Cukai Barang dan Perkhidmatan (Pindaan) 2015 is published at lom.agc.gov.my.
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