Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Pelancongan (Pemberi Perkhidmatan Platform Digital) (Pindaan)
(No. 2) 2023.
(2)
Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2024.
Pindaan peraturan 2
/akn/my/act/pua/2023/407
PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2023
- Sections
- 7
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 407 2023, currently marked in force and first recorded in 2023.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 70(2)(f) Akta Cukai Pelancongan 2017 [Akta 791], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Peraturan-Peraturan Cukai Pelancongan (Pemberi Perkhidmatan Platform
Digital) 2021 [P.U. (A) 153/2021], yang disebut “Peraturan-Peraturan ibu”
dalam Peraturan-Peraturan ini, dipinda dalam peraturan 2—
(1)
, dengan memotong perkataan
“dalam Borang TTx-01A”; dan
(2)
, dengan memotong perkataan
“melalui perkhidmatan elektronik”.
Pindaan Bahagian IV
Seksyen 3
Peraturan-Peraturan ibu dipinda dalam kepala Bahagian IV dengan memotong perkataan “PENYATA,”.
Seksyen 4
Pemotongan peraturan 6
Seksyen 6
P.U. (A) 407 3
Pindaan peraturan 8 5.
Subperaturan 8(1) Peraturan-Peraturan ibu dipinda dengan memotong perkataan
“dalam Borang TTx-04A”.
Pemotongan peraturan 16 6.
Peraturan-Peraturan ibu dipinda dengan memotong peraturan 16.
Seksyen 7
Pemotongan Jadual
Peraturan-Peraturan ibu dipinda dengan memotong Jadual.
Dibuat 22 Disember 2023
[MOF.TAX(S)700-1/3/17 JLD.4; KE.HF(152)899/07; PN(PU2)745/JLD.3]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan Kedua
P.U. (A) 407 4
TOURISM TAX ACT 2017
TOURISM TAX (DIGITAL PLATFORM SERVICE PROVIDER) (AMENDMENT) (NO. 2)
REGULATIONS 2023
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 70(2)(f) of the Tourism Tax Act 2017 [Act 791], the Minister makes the following regulations: Citation and commencement 1.
(1)
These regulations may be cited as the
Tourism
Tax
(Digital Platform Service Provider) (Amendment) (No. 2) Regulations 2023.
(2)
These Regulations come into operation on 1 January 2024.
Amendment of regulation 2 2.
The Tourism Tax (Digital Platform Service Provider) Regulations 2021
[P.U. (A) 153/2021], which are referred to as the “principal Regulations”
in these Regulations, are amended in regulation 2—
(b)
in subregulation (2), by deleting the words “through electronic service”.
Amendment of Part IV
Seksyen 3
The principal Regulations are amended in the heading of Part IV by deleting the words “RETURN,”.
Deletion of regulation 6 4.
The principal Regulations are amended by deleting regulation 6.
Amendment of regulation 8 5.
Subregulation 8(1) of the principal Regulations is amended by deleting the words
“in Form TTx-04A”.
P.U. (A) 407 5
Deletion of regulation 16 6.
The principal Regulations are amended by deleting regulation 16.
Deletion of Schedule 7.
The principal Regulations are amended by deleting the Schedule.
Made 22 December 2023
[MOF.TAX(S)700-1/3/17 JLD.4; KE.HF(152)899/07; PN(PU2)745/JLD.3]
DATUK SERI AMIR HAMZAH AZIZAN
Second Minister of Finance
Common questions
- What is PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023?
- PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023 is Malaysia P.U. (A), cited as P.U. (A) 407 2023, currently marked in force and first recorded in 2023.
- Is PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023 still in force?
- Yes — PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023 is currently in force.
- When did PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023 take effect?
- PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023 was first recorded in 2023.
- How many sections does PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023 have?
- PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023 contains 7 sections.
- Where can I read the official version of PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023?
- The official text of PERATURAN-PERATURAN CUKAI PELANCONGAN (PEMBERI PERKHIDMATAN PLATFORM DIGITAL) (PINDAAN) (NO. 2) 2023 is published at lom.agc.gov.my.