Indirect Taxation

SERVICE TAX REGULATIONS [P.U.(A) 419/2020 AND 422/2020]

 

 

P.U. (A)

Remarks

(Please access the Regulations for the full details)

419/2020

Service Tax (Digital Services) (Amendment) (No. 2) Regulations 2020

 

Date Gazetted:

31 December 2020

 

These Regulations amend the Service Tax (Digital Service) Regulations 2019 [P.U.(A) 269/2019] (reported in our e-CTIM TECH-IT 43/2019 dated 7 November 2019) by including the following:

·         Foreign service provider in regulation 5A;

·         New regulation 6A on issuance of credit note and debit note; and

·         Claim for refund under Section 40(3) of the Service Tax Act 2018 in regulation 10(1).

 

With effect from: 1 January 2021

 

Further details

See paragraph 2 - 6 of the amendment Regulations.

 

Related reference

Other amendments to the P.U.(A) 269/2019 by the following amendment Regulations:

·         Service Tax (Digital Services) (Amendment) Regulations 2019 [P.U.(A) 389/2019] (reported in our e-CTIM TECH-IT 7/2020 dated 31 January 2020); and

·         Service Tax (Digital Services) (Amendment) Regulations 2020 [P.U.(A) 150/2020](reported in our e-CTIM TECH-IT 47/2020 dated 23 December 2020).

*Inserts Part IIA (Digital service provided by a Foreign Registered Person) and regulation 5A (Digital service provided to group of companies) into the P.U. (A) 269/2019.

 

 

 

422/2020

Service Tax (Amendment) (No. 2) Regulations 2020

 

 

Date Gazetted:

31 December 2020

These Regulations amend regulation 11 (Issuance of credit note and debit note) of the Service Tax Regulations 2018 [P.U.(A) 214/2018] (reported in our e-CTIM TECH-IT 25/2018 dated 30 August 2018) by replacing the following:

·         “a person” with “any registered person” in regulation 11(1);

·         “person” with “registered person” in regulation 11(2)(a) and 11(4); and

·         The words in regulation 2(b) with the following words:

“in the case of a registered person who has ceased to be a registered person, such person shall make a deduction or addition of service tax in the return for the last taxable person during which he was registered.”

 

With effect from: 1 January 2021

 

Related reference

Other amendments to the P.U.(A) 214/2018 by the following amendment Regulations:

·         Service Tax (Amendment) Regulations 2018 [P.U.(A) 231/2018] (reported in our e-CTIM TECH-IT 27/2018 dated 19 September 2018);

·         Service Tax (Amendment) (No. 2) Regulations 2018 [P.U.(A) 255/2018] (reported in our e-CTIM TECH-IT 32/2018 dated 12 October 2018);

·         Service Tax (Amendment) (No. 3) Regulations 2018 [P.U.(A) 398/2018] (reported in our e-CTIM TECH-IT 1/2019 dated 7 January 2019);

·         Service Tax (Amendment) Regulations 2019 [P.U.(A) 232/2019] (reported in our e-CTIM TECH-IT 37/2019 dated 13 September 2019);

·         Service Tax (Amendment) (No. 2) Regulations 2019 [P.U.(A) 357/2019] (reported in our e-CTIM TECH-IT 2/2020 dated 17 January 2020); and

·         Service Tax (Amendment) Regulations 2020 [P.U.(A) 149/2020] (reported in our e-CTIM TECH-IT 47/2020 dated 23 December 2020).

 

 


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Members may read the above Regulations in full at the official website of the Attorney-General’s Chambers.