Indirect Taxation
SERVICE TAX REGULATIONS [P.U.(A) 419/2020 AND 422/2020]
Remarks (Please access the Regulations for the full details) |
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419/2020 Service Tax (Digital Services) (Amendment) (No. 2) Regulations 2020
Date Gazetted: 31 December 2020
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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.
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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).
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Members may read the above Regulations in full at the official website of the Attorney-General’s Chambers.