Federal Gazette – Effective Date for Sales Tax (Amendment) Act 2024, Service Tax (Amendment) Act 2024 & Customs (Amendment) Act 2024
The Federal Government gazetted the following Acts, Regulations, and Orders which came into operation on 1 December 2024:
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Sales Tax (Amendment) Act 2024, Service Tax (Amendment) Act 2024 & Customs (Amendment) Act 2024 |
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Further to our announcement released on 11 October 2024 relating to gazettement of the Sales Tax (Amendment) Act 2024 [Act A1718], Service Tax (Amendment) Act 2024 [Act A1719], and Customs (Amendment) Act 2024 [Act A1715], Federal Government had on 27 November 2024 gazetted the date of coming into operation of these Acts is on 1 December 2024. Please click on the following for further details: |
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Sales Tax (Compounding of Offences) (Amendment) (No. 2) Regulations 2024 |
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On 27 November 2024, the Sales Tax (Compounding of Offences) Regulations 2018 [P.U. (A) 220/2018] has been amended in the First Schedule, paragraphs (a) and (b). Please click here for further details. |
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Sales Tax (Imposition of Sales Tax in respect of Designated Areas) (Amendment) Order 2024 |
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On 27 November 2024, the Sales Tax (Imposition of Sales Tax in respect of Designated Areas) Order 2018 [P.U. (A) 206/2018] has been amended in paragraph 2 (a), (b), (c), and (d). Please click here for further details. |
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Service Tax (Imposition of Tax for Taxable Service in respect of Designated Areas relating to Pulau 1 and Special Areas) Order 2024 |
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On 28 November 2024, the Service Tax (Imposition of Tax for Taxable Service in respect of Designated Areas relating to Pulau 1 and Special Areas) Order 2024 provides that any taxable person specified in column (1) of the First Schedule to the Service Tax Regulations 2018 [P.U. (A) 214/2018] who provides taxable services specified in column (2) of the First Schedule to the Service Tax Regulations 2018 and the taxable services provided by the following areas shall be chargeable to service tax: Please click here for further details. |
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Service Tax (Imposition of Tax for Taxable Service in respect of Designated Areas and Special Areas) (Amendment) (No. 2) Order 2024 |
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On 28 November 2024, the Service Tax (Imposition of Tax for Taxable Service in respect of Designated Areas and Special Areas) Order 2018 [P.U. (A) 212/2018], which is referred to as the “principal Order” in this Order, was amended in the title, paragraph 1, paragraph 2A, and Schedule (a) and (b) and deletion of paragraph 2. Please click here for further details. |
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