/akn/my/act/pua/2023/412

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 8

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 412 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 91(2)(f) Akta Cukai Perkhidmatan 2018 [Akta 807], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Cukai

Perkhidmatan (Ketetapan Kastam) (Pindaan) 2023.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2024.

Pindaan peraturan 2

Seksyen 2

Peraturan-Peraturan

Cukai

Perkhidmatan

(Ketetapan

Kastam)

2018

[P.U. (A) 211/2018], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam subperaturan 2(1)

dengan menggantikan perkataan

“Permohonan bagi suatu ketetapan kastam hendaklah dibuat dalam borang yang ditetapkan dalam Jadual Pertama dan” dengan perkataan “Mana-mana orang boleh memohon bagi suatu ketetapan kastam di bawah seksyen 42 Akta kepada Ketua Pengarah dan permohonan itu hendaklah”.

Seksyen 3

Pindaan peraturan 3

dengan perenggan yang berikut:

“(a)

permohonan bagi suatu ketetapan kastam yang disebut dalam subperaturan 2(1);”.

Seksyen 4

Pindaan peraturan 4

(a)

dalam subperaturan (1), dengan menggantikan perenggan (a) dengan perenggan yang berikut:

“(a)

permohonan bagi suatu ketetapan kastam yang disebut dalam subperaturan 2(1);”; dan

(b)

dalam subperaturan (3), dengan menggantikan perkataan “borang yang ditetapkan dalam Jadual Kedua” dengan perkataan “bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah”.

Pindaan peraturan 7

Seksyen 5

P.U. (A) 412 3

Subperaturan 7(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “dalam borang yang ditetapkan dalam Jadual Ketiga” dengan perkataan

“kepada Ketua Pengarah dalam bentuk dan mengikut cara sebagaimana yang ditentukan oleh Ketua Pengarah”.

Seksyen 6

Pemotongan Jadual Pertama

Peraturan-Peraturan ibu dipinda dengan memotong Jadual Pertama.

Seksyen 7

Pemotongan Jadual Kedua

Peraturan-Peraturan ibu dipinda dengan memotong Jadual Kedua.

Seksyen 8

Pemotongan Jadual Ketiga

Peraturan-Peraturan ibu dipinda dengan memotong Jadual Ketiga.

Dibuat 29 Disember 2023

[MOF.TAX(S)700-1/2/27 Jld.4; KE.HF(152)899/03.JLD 2(6); PN(PU2)752/JLD.5]

ANWAR BIN IBRAHIM

Menteri Kewangan

P.U. (A) 412 4

SERVICE TAX ACT 2018

SERVICE TAX (CUSTOMS RULING) (AMENDMENT) REGULATIONS 2023

Opening note

Preamble

IN exercise of the powers conferred by paragraph 91(2)(f) 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 (Customs Ruling)

(Amendment) Regulations 2023.

(2)

These Regulations come into operation on 1 January 2024.

Amendment of regulation 2 2.

The Service Tax (Customs Ruling) Regulations 2018 [P.U. (A) 211/2018], which are referred to as the “principal Regulations” in these Regulations, are amended in subregulation 2(1) by substituting for the words “An application for a customs ruling shall be made in the form prescribed in the First Schedule and”

the words “Any person may apply for a customs ruling under section 42 of the Act to the Director General and the application shall be”.

Amendment of regulation 3 3.

Regulation 3 of the principal Regulations is amended by substituting for paragraph (a) the following paragraph:

“(a)

the application for a customs ruling referred to in subregulation 2(1);”.

Amendment of regulation 4 4.

Regulation 4 of the principal Regulations is amended—

(a)

in subregulation

(1)

, by substituting for paragraph

(a)

the following paragraph:

P.U. (A) 412 5

“(a)

the application for a customs ruling referred to in subregulation 2(1);”; and

(b)

in subregulation (3), by substituting for the words “the form prescribed in the Second Schedule” the words “the form and manner as determined by the Director General”.

Amendment of regulation 7 5.

Subregulation 7(1) of the principal Regulations is amended by substituting for the words “in the form prescribed in the Third Schedule” the words “to the

Director General in the form and manner as determined by the Director General”.

Deletion of First Schedule 6.

The principal Regulations are amended by deleting the First Schedule.

Deletion of Second Schedule 7.

The principal Regulations are amended by deleting the Second Schedule.

Deletion of Third Schedule 8.

The principal Regulations are amended by deleting the Third Schedule.

Made 29 December 2023

[MOF.TAX(S)700-1/2/27 Jld.4; KE.HF(152)899/03.JLD 2(6); PN(PU2)752/JLD.5]

ANWAR BIN IBRAHIM

Minister of Finance

Common questions

What is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 412 2023, currently marked in force and first recorded in 2023.
Is PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023 still in force?: Yes — PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023 is currently in force.
When did PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023 take effect?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023 was first recorded in 2023.
How many sections does PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023 have?: PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023 contains 8 sections.
Where can I read the official version of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023?: The official text of PERATURAN-PERATURAN CUKAI PERKHIDMATAN (KETETAPAN KASTAM) (PINDAAN) 2023 is published at lom.agc.gov.my.