P.U. (A)In force

Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025

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Enacted: 2025
Sections: 3

Front matterCover and publication detailsOpen

P.U. (A) 201

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERATURAN-PERATURAN CUKAI PERKHIDMATAN

(PINDAAN) 2025 (PINDAAN) 2025

SERVICE TAX (AMENDMENT) REGULATIONS 2025

(AMENDMENT) REGULATIONS 2025

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 201 2

AKTA CUKAI PERKHIDMATAN 2018

PERATURAN-PERATURAN CUKAI PERKHIDMATAN (PINDAAN) 2025 (PINDAAN) 2025

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh seksyen 91 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 (Pindaan) 2025 (Pindaan) 2025.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 1 Julai 2025.

Pindaan peraturan 2

Seksyen 2

Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 [P.U. (A) 172/2025], yang disebut

“Peraturan-Peraturan ibu”

dalam

Peraturan-Peraturan ini, dipinda dalam perenggan 2(a)—

(a)

dalam takrif “perkhidmatan jagaan kesihatan”, dengan menggantikan perkataan “1998;” dengan perkataan “1998;’;”; dan

(b)

dengan memotong takrif “pusat kesejahteraan”.

Pindaan peraturan 3

Seksyen 3

Peraturan-Peraturan ibu dipinda dalam peraturan 3—

(a)

dalam perenggan (h), berhubung dengan Kumpulan H—

(i)

berhubung dengan butiran 2, dalam ruang

(3)

, dengan menggantikan perkataan dengan perkataan “RM1,000,000”;

P.U. (A) 201 3

(ii)

berhubung dengan butiran 3, dalam ruang

(3)

, dengan menggantikan perkataan dengan perkataan “RM1,000,000”; dan

(iii)

berhubung dengan butiran 4, dalam ruang

(3)

, dengan menggantikan perkataan dengan perkataan “RM1,000,000”; dan

(b)

dalam perenggan (j), berhubung dengan Kumpulan K, dalam ruang (3), dengan menggantikan perkataan dengan perkataan “RM1,000,000”.

Dibuat 30 Jun 2025

[MOF.TAX(S)700-5/9/750(37); KE.HF(152)899/03 JLD3(16); PN(PU2)752/JLD.6]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

P.U. (A) 201 4

SERVICE TAX ACT 2018

SERVICE TAX (AMENDMENT) REGULATIONS 2025

(AMENDMENT) REGULATIONS 2025

Opening note

Preamble

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 2025 (Amendment) Regulations 2025.

(2)

These Regulations come into operation on 1 July 2025.

Amendment of regulation 2 2.

The Service Tax (Amendment) Regulations 2025 [P.U. (A) 172/2025], which are referred to as the “principal Regulations” in these Regulations, are amended in paragraph 2(a)—

(a)

in the definition of “healthcare services”, by substituting for the words “1998;” the words “1998;’;”; and

(b)

by deleting the definition of “wellness centre”.

Amendment of regulation 3 3.

The principal Regulations are amended in regulation 3—

(a)

in paragraph (h), in relation to Group H—

(i)

in relation to item 2, in column (3), by substituting for the words “RM500,000” the words “RM1,000,000”;

(ii)

in relation to item 3, in column (3), by substituting for the words “RM500,000” the words “RM1,000,000”; and

P.U. (A) 201 5

(iii)

in relation to item 4, in column (3), by substituting for the words “RM500,000” the words “RM1,000,000”; and

(b)

in paragraph

(j)

, in relation to

Group

K, in column

(3)

, by substituting for the words “RM500,000” the words “RM1,000,000”.

Made 30 June 2025

[MOF.TAX(S)700-5/9/750(37); KE.HF(152)899/03 JLD3(16); PN(PU2)752/JLD.6]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

Common questions

What is Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025?: Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025 is Malaysia P.U. (A), cited as P.U. (A) 201 2025, currently marked in force and first recorded in 2025.
Is Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025 still in force?: Yes — Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025 is currently in force.
When did Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025 take effect?: Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025 was first recorded in 2025.
How many sections does Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025 have?: Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025 contains 3 sections.
Where can I read the official version of Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025?: The official text of Peraturan-Peraturan Cukai Perkhidmatan (Pindaan) 2025 (Pindaan) 2025 is published at lom.agc.gov.my.

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