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PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026

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Type
P.U. (A)
Status
In force
Enacted
2026
Sections
3

Quick answer

About this p.u. (a)

PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 125 2026, currently marked in force and first recorded in 2026.

Opening note

Preamble

Suggest a correction
  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 10(2) Akta Cukai Perkhidmatan 2018 [Akta 807], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Jadual

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Jadual

Pertama dengan memasukkan selepas butiran 13

dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:

(1)

Bil.

(2)

Perkhidmatan bercukai

14.

Penyediaan perkhidmatan sewaan atau pajakan”.

Dibuat 10 Mac 2026

[KE.HF(152)899/03 JLD 4(11); MOF.TAX(S)700-1/2/27 Jld.5; PN(PU2)752/JLD.7]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 10(3) Akta Cukai Perkhidmatan 2018]

P.U. (A) 125 3

“

SERVICE TAX ACT 2018

SERVICE TAX (RATE OF TAX) (AMENDMENT) ORDER 2026

IN exercise of the powers conferred by subsection 10(2)

of the

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

Citation and commencement 1.

(1)

This order may be cited as the Service Tax (Rate of Tax) (Amendment)

Order 2026.

(2)

This Order is deemed to have come into operation on 1 January 2026.

Amendment of First Schedule 2.

The Service Tax (Rate of Tax) Order 2018 [P.U. (A) 213/2018] is amended in the First Schedule by inserting after item 13 and the particulars relating to it the following item and particulars:

(1)

No.

(2)

Taxable service

14.

Provision of rental or leasing services”.

Made 10 March 2026

[KE.HF(152)899/03 JLD 4(11); MOF.TAX(S)700-1/2/27 Jld.5; PN(PU2)752/JLD.7]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the Dewan Rakyat pursuant to subsection 10(3) of the Service Tax Act 2018]

Common questions

What is PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026?
PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 125 2026, currently marked in force and first recorded in 2026.
Is PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 still in force?
Yes — PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 is currently in force.
When did PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 take effect?
PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 was first recorded in 2026.
How many sections does PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 have?
PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026?
The official text of PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 is published at lom.agc.gov.my.
PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2026 (No. 125)