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.
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.
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).
Service Tax / Government Tax - Secara undang-undang dikenakan dengan kadar 6% (mulai Januari 2011) dibawah Akta Cukai Perkhidmatan 1975 keatas kategori perniagaan dalam “ hospitality Industry ” contoh: hotel, restoran, pubs dan SPA dibawah lessen yang dikeluarkan oleh JKDM.
The Service Tax Act 1975 is applicable throughout Malaysia except in Labuan, Langkawi, Tioman, Free Zones and Joint Development Area (JDA). Therefore, taxable service provided by a taxable person to a person in a country other than Malaysia is not liable to service tax.
perkhidmatan di dalam Malaysia adalah seperti berikut: (i) Akta Cukai Perkhidmatan 2018 (ACP 2018) (ii) Peraturan-peraturan Cukai Perkhidmatan 2018 (PCP 2018)
The Service tax Act, 1975 applies throughout Malaysia with the exception of Labuan, Langkawi, and the Joint Development Area. As such, taxable services provided by taxable persons located outside Malaysia would not be liable to service tax.
