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:-
Disclaimer:
The articles, templates, and other materials on our website are provided only for your reference.
While we strive to ensure that the information presented is current and accurate, we cannot guarantee the completeness, reliability, suitability, or availability of the website or its content, including any related graphics. Consequently, any reliance on this information is entirely at your own risk.
If you intend to use the content of our videos and publications as a reference, we recommend that you take the following steps:
Verify that the information provided is current, accurate, and complete.
Seek additional professional opinions, as the scope and extent of each issue, may be unique.
免责声明：
我们网站上的文章、模板和其他材料只供参考。
虽然我们努力确保所提供的信息是最新和准确的，但我们不能保证网站或其内容，包括任何相关图形的完整性、可靠性、适用性或可用性。因此，您需要承担使用这些信息所带来的风险。
如果你打算使用我们的视频和出版物的内容作为参考，我们建议你采取以下步骤：
核实所提供的信息是最新的、准确的和完整的。
寻求额外的专业意见，因为每个问题的范围和程度，可能是独特的。
Keep in touch with us so that you can receive timely updates
请与我们保持联系，以获得即时更新。
1. Website ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Facebook ✍
4. Blog ✍ https://lnkd.in/e-Pu8_G 5. Google ✍ https://lnkd.in/ehZE6mxy
6. LinkedIn ✍ https://www.linkedin.com/company/74734209/admin/