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PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020

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Type
P.U. (A)
Status
In force
Enacted
2020
Sections
3

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 149 2020, currently marked in force and first recorded in 2020.

Opening note

Preamble

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  1. PADA menjalankan kuasa-kuasa yang diberi oleh seksyen 91 Akta Cukai Perkhidmatan 2018 [Akta 807], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Jadual

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Jadual Pertama—

(a)

dalam perenggan 3, dengan menggantikan perkataan “(h) atau (i)”

dengan perkataan “(h), (i) atau (l)”;

(b)

dengan menggantikan perenggan 3A dengan perenggan yang berikut:

“3A. Jika suatu syarikat dalam kumpulan syarikat memperoleh mana-mana perkhidmatan bercukai yang dinyatakan dalam butiran (a), (b), (c), (d),

(e)

, (f), (g), (h), (i) atau (l) dalam ruang (2) dalam Kumpulan G daripada mana-mana syarikat selain daripada orang berdaftar asing dalam kumpulan syarikat yang sama di luar Malaysia, perkhidmatan itu tidaklah menjadi perkhidmatan bercukai diimport.”; dan

(c)

dalam Kumpulan G, dalam ruang (2)—

(i)

dengan menggantikan butiran (l) dengan butiran yang berikut:

P.U. (A) 149 3

“(l) penyediaan perkhidmatan digital termasuk penyediaan medium elektronik yang membolehkan pembekal untuk menyediakan pembekalan kepada pelanggan atau transaksi untuk penyediaan perkhidmatan digital bagi pihak mana-mana orang, tidak termasuk penyediaan perkhidmatan tersebut berhubung dengan perkara di luar Malaysia.”; dan

(ii)

dengan memotong butiran (m).

Dibuat 13 Mei 2020

[MOF.TAX(S)700-1/2/27; PN(PU2)752/IV]

TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 149 4

SERVICE TAX ACT 2018

SERVICE TAX (AMENDMENT) REGULATIONS 2020

IN exercise of the powers conferred by section 91

of the

Service Tax Act 2018 [Act 807], the Minister makes the following regulations:

Citation and commencement 1.

(1)

These regulations may be cited as the Service Tax (Amendment)

Regulations 2020.

(2)

These Regulations come into operation on 14 May 2020.

Amendment of First Schedule 2.

The

Service

Tax

Regulations 2018

[P.U.

(A)

214/2018]

is amended in the First Schedule—

(a)

in paragraph (3), by substituting for the words “(h) or (i)” the words

“(h), (i) or (l)”;

(b)

by substituting paragraph 3A with the following paragraph:

“3A. Where a company in a group of companies acquires any taxable service specified in item (a), (b), (c), (d), (e), (f), (g), (h), (i) or (l) in column (2)

in Group G from any company other than foreign registered person within the same group of companies outside Malaysia, such service shall not be an imported taxable service.”; and

(c)

in Group G, in column (2)—

(i)

by substituting item (l) with the following item:

“(l) Provision of digital services including provision of electronic medium that allows the suppliers to provide supplies to customers

P.U. (A) 149 5

or transaction for provision of digital services on behalf of any person, excluding provision of such services in relation to matters outside Malaysia.”; and

(ii)

by deleting item (m).

Made13 May 2020

[MOF.TAX(S)700-1/2/27; PN(PU2)752/IV]

TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020?
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 149 2020, currently marked in force and first recorded in 2020.
Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 still in force?
Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 is currently in force.
When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 take effect?
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 was first recorded in 2020.
How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 have?
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 contains 2 sections.
Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020?
The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 is published at lom.agc.gov.my.
PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2020 (No. 149)