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Services Tax (Amendment) Regulations 2023

Updated: Jun 5, 2023


In exercise of the powers conferred by section 91 of the Service Tax Act 2018 [Act 807], the Minister has made the Services Tax (Amendment) Regulations 2023.


These regulations, which come into operation on 15 May 2023, introduce amendments to the existing Service Tax Regulations 2018 [P.U. (A) 214/2018].


The amendments include the following changes:


Amendment of Regulation 11

Regulation 11 of the principal Regulations is amended by inserting sub-regulation (3A).


This sub-regulation allows the Director General to, upon written request by any registered person and subject to any conditions deemed fit, allow certain particulars specified under sub-regulation (3) not to be stated on the registered person's credit note or debit note.


Substitution of Regulation 14

Regulation 14 of the principal Regulations is substituted with a new version.


The amended regulation states that a return or declaration made under regulation 12 shall be furnished to the Director General through electronic services or in any manner as determined by the Director General.


A return or declaration is deemed to be furnished once it has been received by the Director General through electronic services or in any manner as determined by the Director General.


Amendment of Regulation 16

Regulation 16 of the principal Regulations is amended.


Sub-regulation (1) now requires the payment of service tax, declarations, surcharges, penalties, fees, or any other money payable under the Act to be made by electronic banking or in any manner as determined by the Director General.


Sub-regulations (2) and (3) have been deleted.


In sub-regulation (4), paragraphs (a) and (b) have been substituted to specify that when payment is made through electronic banking, the amount shall be deemed not to have been received until it is lodged to the credit of the Director General.


Similarly, when payment is made in any manner determined by the Director General, the amount shall be deemed not to have been received until it is duly paid to the Director General, irrespective of any receipt.


Amendment of First Schedule:

The First Schedule of the principal Regulations has been amended in various groups.


The amendments are as follows:


Group A:

  • Subitem (a)(iii) in column (1) has been substituted to include "any private educational institutions registered under the Education Act 1996 [Act 550] or Private Higher Educational Institutions Act 1996 [Act 555]."


  • Item (d) in column (2) has been substituted to include the provision or sale of:-

    • cigarettes,

    • tobacco products,

    • smoking pipes (including pipe bowls),

    • electronic cigarettes and similar personal electric vaporising devices,

    • preparation of a kind used for smoking through electronic cigarettes and electric vaporising devices (in liquid or gel form, with or without nicotine), and

    • alcohol and non-alcoholic beverages.

Group B, C, D, and E:

  • Similar amendments have been made in these groups, including the substitution of item (d) in column (2) to specify the provision or sale of:

  • cigarettes,

    • tobacco products,

    • smoking pipes (including pipe bowls),

    • electronic cigarettes and similar personal electric vaporising devices,

    • preparation of a kind used for smoking through electronic cigarettes and electric vaporising devices (in liquid or gel form, with or without nicotine), and

    • alcohol and non-alcoholic beverages.

Group G:

  • In column (1), item 7(a) has been modified to insert the word "or" after the semi-colon, and item 7(b) has been altered to replace the word "; or" with a full stop. Item 7(c) has been deleted.

  • In column (2), subitem (g)(iii) has been substituted to include the provision of training services or coaching services to individuals holding a valid Kad OKU (issued under the Persons with Disabilities Act 2008 [Act 685]) by training or coaching centres:

    • registered with the Ministry of Health,

    • registered with the Social Welfare Department, or

    • recognised by any national association for persons with disabilities registered with the Registrar of Societies Malaysia.

Group I:

  • In column (1), paragraph 7 has been replaced, outlining that the regulations apply to individuals who hold an operator's license under section 18 or 38 of the Land Public Transport Act 2010 [Act 715] for Peninsular Malaysia, are licensed under section 16 of the Commercial Vehicles Licensing Board Act 1987 [Act 334] for Sabah, Sarawak, and Federal Territory of Labuan, or are licensed under section 4 of the Tourism Vehicles Licensing Act 1999 [Act 594] for Sabah, Sarawak, and Federal Territory of Labuan.

  • In column (2), changes have been made to item 7(a) in both the national language text and English language text to remove references to "sewa kereta" (rental cars).

  • A new item 7(a) has also been inserted, specifying "Hire car services."

For further details and comprehensive information on the Services Tax (Amendment) Regulations 2023, please refer to Service Tax Regulations 2018 (P.U. (A) 214/2018).


Services Tax (Amendment) Regulations 2023 should be read in full and can be downloaded by clicking the attachment below:-

138.1 Services Tax (Amendment) Regulations 2023 (PUA 150_2023)
.pdf
Download PDF • 479KB

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