Continued from previous post under :
GROUP G: PROFESSIONALS
For the purpose of this Group, any taxable person in column (1)
of Group G having a total value of taxable service, whether combined or singly,
of more than RM 500,000 of any one or more taxable services specified in column
(2) of such Group shall be liable for registration under section 13 of the Act.
(1)
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(2)
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(3)
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Taxable
person
|
Taxable
service
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Total
value of taxable service
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7. Any person who provides consultancy services, 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].
9. Any person who provides management services, excluding the
management services provided by—
(a) any developer, joint management body or management
corporation to the owners of a building held under a strata title;
(b) any person who is licensed or registered with the Securities
Commission Malaysia for carrying out the regulated activity of fund
management under the Capital Markets and Services Act 2007 [Act 671]; or
(c) any person, Government agency, local authority or statutory
body for the purposes of religious, welfare, bereavement, health or public
transport services.
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(e)
Provision of engineering
consultancy
services or other professional services, excluding—
(i) provision of such services in connection with goods or land
situated outside Malaysia or where the subject matter relates to a country
outside Malaysia;
(ii) in relation to such services, provision of any service
which requires the payment of any statutory fees to the Federal Government,
or any State Government or statutory body.
(g) Provision of consultancy services including professional
consultancy services other than specifically mentioned in this Schedule,
excluding—
(i) provision of consultancy services relating to healthcare
services and veterinary services;
(ii) provision of consultancy services in connection with—
(A) goods or land situated outside Malaysia; or
(B) other than matters relating to matters specified in (A)
outside Malaysia.
(i)
Provision of all types of management services including project management or
project coordination, excluding provision of such services in connection
with—
(i)
goods or land situated outside Malaysia; or
(ii)
other than matters relating to matters specified in (i) outside Malaysia.
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RM
500,000
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KEPUTUSAN YANG DIBERIKAN
Komen: Keputusan seperti ini adalah tidak tepat. Penasihat-penasihat Cukai telah menggunakan keputusan ini sebagai dasar dan mendesak supaya dipatuhi dalam situasi lain di kemudian hari. Susulannya Jabatan tidak dapat mengutip cukai yang sepatutnya dikenakan dan dibayar kepada Jabatan
Permohonan daripada Syarikat kepada Jabatan :
Perkhidmatan Perundingan Rekaan dan Kejuruteraan dijalankan di luar negara tetapi adalah berkaitan perkara dalam Malaysia- lihat para (A). Bagitu juga perkhidmatan penyelarasan rekaan (project coordination)
For further reference be advised to refer link :Customs Dept Guide on Consultancy
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