SERVICE TAX (AMENDMENT) (NO. 7) REGULATIONS 2001

SERVICE TAX (AMENDMENT) (NO. 7) REGULATIONS 2001

[P.U. (A) 376]

 

In exercise of the powers conferred by section 41 of the Service Tax Act 1975 [Act 151], the Minister makes the following regulations:

 

Citation and commencement

 

1.  (1) These regulations may be cited as the Service Tax (Amendment) (No. 7) Regulations 2001.

 

(2) These regulations come into operation on 1 January 2002.

 

Amendment of Second Schedule

 

2.  The Service Tax Regulations 1975 [P.U. (A) 52/75] are amended in Second Schedule :-

 

(a)     in Group B2 –

 

(i)      under the heading for “Taxable Person” in item (1), by substituting for the words "RM500,000” the words “RM300,000”; and

 

(ii)     under the heading for “Taxable Service” in items (a), (b), (c) and (d), by substituting for the words “RM500,000” the words “RM300,000”;

 

(b)     in Group C under the heading for “Taxable Person” in items (1) and (2), by subsituting for the words “RM500,000” the words “RM300,000”;

 

(c)     in Group E under the heading for “Taxable Person” in item (1), by substituting for the words “RM500,000” the words “RM300,000”;

 

(d)     in Group E1 under the heading for “Taxable Person” in item (1) by subsituting for the words “RM500,000” the words “RM300,000”;

 

(e)     in Group G under the heading for “Taxable Person” –

 

(i)      in Subheading II, by inserting after item (6) the following items:-

 

‘7.   Any person who is a Public Accountant registered under the relevant laws for the time being in force having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any one or more taxable services mentioned within this Group.

 

8.     Any person who is an Advocate and Solicitor registered under the relevant laws for the time being in force having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any one or more taxable services mentioned within this Group.

 

9.     Any person, who is a Professional Engineer registered under the relevant laws for the time being in force having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any one or more taxable services mentioned within this Group.

 

10.   Any person who is an Architect registered under the relevant laws for the time being in force having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any one or more taxable services mentioned within this Group.

 

11.   Any person who is a Licensed or Registered Surveyors including Registered Valuers, Appraisers or Estate Agents licensed or registered under the relevant laws for the time being in force having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any one or more taxable services mentioned within this Group.

 

12.   Any person who provides consultancy services having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any one or more taxable services mentioned within this Group excluding approved companies with status or definitions as research and development companies and contract research and development companies under section 2 of the Promotion of Investments Act 1986 [Act 327] and approved research institute under section 34B  of the Income Tax Act 1967 [Act 53].

 

13.   Any person who provides management services having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any one or more taxable services mentioned within the Group”;

 

 

(i)      in Subheading II, by inserting after item (6) the following items:-

 

(ii)     in Subheading III –

 

(A)  by deleting items (1), (2), (3), (4), (5), (6) and (9) and the particulars relating to the items;

 

(B)   by renumbering items (7) and (8) as items (1) and (2) respectively; and

 

(C)   by inserting after the new item (2) and the particulars relating to the item the following item :

 

3”. Any person, government agency or semi-government agency who provides advertising services having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any one or more taxable services mentioned within this Group”. and

 

(iii)    by deleting Subheading IV and item (1) and the particulars relating to the item.

 

Made 13 December, 2001.

[4 Sulit KE.HE (96) 667/01/SK. 9; Perb. CR (8.20) 116/1-138 (2002);PN (PU²) 268/II)

 

On behalf and in the name of the Minister of Finance,

CHAN KONG CHOY

Deputy Minister of Finance