Αποτελέσματα Αναζήτησης
1 Ιαν 2000 · (1) No person shall charge or collect from any person any sum of money for the purpose of paying service tax levied under this Act in respect of any service provided by him or on his behalf unless he is liable under this Act to pay such service tax.
Jabatan Kastam Diraja Malaysia banyak menerima aduan mengenai Service Charge,Service Tax dan Government Tax yang telah menimbulkan kekeliruan dikalangan orang awam. Bagi menjelaskan kekeliruan tersebut, disini dinyatakan perbezaannya.
Cukai perkhidmatan adalah satu jenis cukai dalam negeri yang dikenakan di bawah Akta Cukai Perkhidmatan 1975 (ACP). Cukai Perkhidmatan dikenakan ke atas apa-apa perkhidmatan yang kena dibayar cukai yang disediakan oleh mana-mana orang yang kena membayar cukai (pemegang lesen).
Panduan ini juga merujuk kepada dasar-dasar cukai perkhidmatan yang berkaitan bagi memperjelaskan layanan cukai perkhidmatan berdasarkan peruntukan undang-undang dan polisi yang dikeluarkan oleh Menteri Kewangan.
The Service Tax Act 1975 [Act 151] which makes provision for the charging, levying and collecting of service tax came into force on March 1, 1975. The Service Tax Act 1975 is applicable throughout Malaysia except in Labuan, Langkawi, Tioman, Free Zones and Joint Development Area (JDA).
FREQUENTLY ASKED QUESTIONS (FAQ) – Service Tax 1. What is service tax? Service tax is a tax charged on:- o any provision of taxable services; o made in the course or furtherance of any business; o by a taxable person; and o in Malaysia. Service tax is not charged on imported nor exported services. 2. How does service tax works? 3.
Service tax in Malaysia is a form of indirect single stage tax imposed on specified services termed as “taxable services”. Service tax cannot be levied on any service which is not included in the list of taxable services prescribed by the Minister under First Schedule of the Service Tax Regulations 2018. 4.
