Professional Documents
Culture Documents
Service Tax Regulations (Amendment) No2 2020
Service Tax Regulations (Amendment) No2 2020
Service Tax Regulations (Amendment) No2 2020
FEDERAL GOVERNMENT
31 Disember 2020 GAZETTE
31 December 2020
P.U. (A) 422
PERATURAN-PERATURAN CUKAI
PERKHIDMATAN (PINDAAN) (NO. 2) 2020
DISIARKAN OLEH/
PUBLISHED BY
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 422
Pindaan peraturan 11
2. Peraturan-Peraturan Cukai Perkhidmatan 2018 [P. U. (A) 214/2018] dipinda dalam
peraturan 11—
“(b) dalam hal orang berdaftar yang telah berhenti menjadi orang
berdaftar, orang itu hendaklah membuat pengurangan atau
penambahan cukai perkhidmatan dalam penyata bagi
2
P.U. (A) 422
3
P.U. (A) 422
Amendment of regulation 11
2. The Service Tax Regulations 2018 [P.U. (A) 214/2018] is amended
in regulation 11—
(a) in subregulation (1), by substituting for the words “A person” the words
“Any registered person”;
(i) in paragraph (a), by substituting for the word “person” the words
“registered person”; and
4
P.U. (A) 422
(c) in subregulation (4), by substituting for the word “person” the words
“registered person”.