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PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015

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Type
P.U. (A)
Status
In force
Enacted
2015
Sections
2

Quick answer

About this p.u. (a)

PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 57 2015, currently marked in force and first recorded in 2015.

Opening note

Preamble

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  1. 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 2

Perintah Cukai Barang dan Perkhidmatan (Pembekalan Dikecualikan) 2014

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

(a)

dalam subbutiran 14(b), dengan memasukkan selepas perkataan “Akta

Institusi Pendidikan Tinggi Swasta 1996 [Akta 555]” perkataan “, atau latihan kemahiran yang diberikan oleh penyedia latihan kemahiran yang menjalankan program yang diluluskan dan ditauliahkan di bawah Akta

Pembangunan Kemahiran Kebangsaan 2006 [Akta 652]”;

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(b)

dengan menggantikan subbutiran 16(c)(iv) dengan subbutiran yang berikut:

“(iv)

pendidikan tinggi yang dibuat mengikut kursus pengajian sebagaimana yang ditetapkan di bawah Akta Pendidikan 1996, Akta

Universiti dan Kolej Universiti 1971, Akta Universiti Teknologi MARA

1976, Akta Pendidikan Tinggi Swasta 1996, yang diakreditasi oleh

Agensi Kelayakan Malaysia, atau latihan kemahiran yang diberikan oleh penyedia latihan kemahiran yang menjalankan program yang

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diluluskan dan ditauliahkan di bawah Akta Pembangunan

Kemahiran Kebangsaan 2006;”;

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(c)

dengan menggantikan butiran 20 dengan butiran yang berikut:

“20.

Pembekalan perkhidmatan pengurusan dan penyelenggaraan oleh badan pengurusan bersama dan perbadanan pengurusan kepada pemilik suatu bangunan untuk tujuan kediaman yang dipegang di bawah hakmilik strata.”;

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(e)

dengan memotong butiran 25.

Dibuat 27 Mac 2015

[SULIT.

KE.

HF(152)860/01

–

2(19);

Perb.

R0.3865/356/1

JLD.16

(SK.3);

PN(PU2)721/V]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 18(3) Akta Cukai Barang dan Perkhidmatan 2014]

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GOODS AND SERVICES TAX ACT 2014

GOODS AND SERVICES TAX (EXEMPT SUPPLY) (AMENDMENT) ORDER 2015

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Opening note

Preamble

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  1. 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 2015.

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(2)

This Order comes into operation on 30 March 2015.

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—

(a)

in subitem 14(b), by inserting after the words “Private Higher Educational

Institutions Act 1996 [Act 555]” the words “, or skills training provided by the skills training provider who conducts approved and accredited program under the National Skills Development Act 2006 [Act 652]”;

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(b)

by substituting for subitem 16(c)(iv) the following subitem:

“(iv)

tertiary education made in accordance with the course of study as prescribed under the Education Act 1996, the Universities and

University Colleges Act 1971, the University Technology MARA Act 1976, the Private Higher Educational Institutions Act 1996, accredited by the Malaysian Qualifications Agency, or skills training provided by the skills training provider who conducts approved and accredited program under the National Skills Development Act 2006;”;

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(c)

by substituting for item 20 the following item:

“20.

The supply of services of the management and maintenance by the joint management body and management corporation to the owners of a building for residential purposes held under a strata title.”;

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(e)

by deleting item 25.

Made 27 March 2015

[SULIT. KE. HF(152)860/01–2(19); Perb. R0.3865/356/1 JLD.16 (SK.3);PN(PU2)721/V]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 18(3) of the Goods and

Services Tax Act 2014]

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Common questions

What is PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015?
PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 57 2015, currently marked in force and first recorded in 2015.
Is PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 still in force?
Yes — PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 is currently in force.
When did PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 take effect?
PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 was first recorded in 2015.
How many sections does PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 have?
PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015?
The official text of PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 is published at lom.agc.gov.my.
PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PEMBEKALAN DIKECUALIKAN) (PINDAAN) 2015 (No. 57)