How many sections does PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 have?

PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 contains 2 sections.

/akn/my/act/pua/2021/20

PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021

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Type: P.U. (A)
Status: In force
Enacted: 2021
Sections: 3

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 20 2021, currently marked in force and first recorded in 2021.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh seksyen 70 Akta Cukai Pelancongan 2017 [Akta 791], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Cukai

Pelancongan 2017 (Pindaan) 2021.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 22 Januari 2021.

Pindaan peraturan 8

Seksyen 2

Peraturan-Peraturan Cukai Pelancongan 2017 [P.U. (A) 228/2017], yang disebut

“Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam peraturan 8—

(a)

dalam subperaturan (1)—

(i)

dengan memasukkan selepas perkataan

“pos”

perkataan

“, perkhidmatan kurier”; dan

(ii)

dengan menggantikan perkataan “Cukai Pelancongan” dengan perkataan “Kastam”;

(b)

dalam subperaturan (2)—

(i)

dalam teks bahasa kebangsaan, dengan menggantikan perkataan

“penghantaranserahan” di mana-mana jua terdapat dengan perkataan

“penyerahan”;

(ii)

dalam perenggan (a), dengan memotong perkataan “atau” di hujung perenggan; dan

P.U. (A) 20 3

(iii)

dengan memasukkan selepas perenggan (a) perenggan yang berikut:

“(aa) dalam hal penyerahan melalui perkhidmatan kurier, pada tarikh nombor jejak direkodkan dalam sistem syarikat perkhidmatan kurier; atau”; dan

(a)

“perkhidmatan kurier” mempunyai erti yang diberikan kepadanya di bawah peraturan 2 Peraturan-Peraturan

Perkhidmatan Pos (Pelesenan) 2015 [P.U. (A) 78/2015];

dan

(b)

“Pusat

Pemprosesan

Kastam”

ertinya pejabat pentadbiran cukai pelancongan yang dinyatakan dalam

(c)

dengan menggantikan subperaturan (3) dengan subperaturan berikut:

“(3) Dalam peraturan ini—

Jadual

Jadual Pertama bagi maksud penerimaan penyata dan pembayaran cukai pelancongan, penalti, surcaj dan apa-apa wang lain yang kena dibayar di bawah Akta.”.

Dibuat 19 Januari 2021

[Perb. MOF.TAX(S)700-1/3/17 Jld.2; KE.HF(152) 899/07 (9); PN(PU2)745]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (A) 20 4

TOURISM TAX ACT 2017

TOURISM TAX 2017 (AMENDMENT) REGULATIONS 2021

IN exercise of the powers conferred by section 70

of the

Tourism Tax Act 2017 [Act 791], the Minister makes the following regulations:

Citation and commencement 1.

(1)

These regulations may be cited as the Tourism Tax 2017 (Amendment)

Regulations 2021.

(2)

These Regulations come into operation on 22 January 2021.

Amendment of regulation 8 2.

The Tourism Tax Regulations 2017 [P.U. (A) 228/2017], which are referred to as the

“principal Regulations” in these Regulations, are amended in regulation 8—

(a)

in subregulation (1)—

(i)

by inserting after the word “post” the words “, courier service”; and

(ii)

by substituting for the words “Tourism Tax” the word “Customs”;

(b)

in subregulation (2)—

(i)

in the national language text, by substituting for the word

“penghantaranserahan” wherever appearing the word “penyerahan”;

(ii)

in paragraph (a), by deleting the word “or” at the end of the paragraph;

and

P.U. (A) 20

(iii)

by inserting after paragraph (a) the following paragraph:

“(aa) in the case of delivery by courier service, on the date the tracking number is recorded in the courier services company’s system; or”; and

(c)

by substituting for subregulation (3) the following subregulation:

“(3) In this regulation—

(a)

“courier service” has the meaning assigned to it under regulation 2 of the Postal Services (Licensing)

Regulations 2015 [P.U. (A) 78/2015]; and

(b)

“Customs Processing Centre” means the tourism tax administration office specified in the First Schedule for the purpose of receiving returns and payments of tourism tax, penalty, surcharge and any other money payable under the Act.”.

Made 19 January 2021

[Perb. MOF.TAX(S)700-1/3/17 Jld.2; KE.HF(152) 899/07 (9); PN(PU2)745]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

Common questions

What is PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021?: PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 20 2021, currently marked in force and first recorded in 2021.
Is PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 still in force?: Yes — PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 is currently in force.
When did PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 take effect?: PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 was first recorded in 2021.
How many sections does PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 have?: PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 contains 2 sections.
Where can I read the official version of PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021?: The official text of PERATURAN-PERATURAN CUKAI PELANCONGAN 2017 (PINDAAN) 2021 is published at lom.agc.gov.my.