Service Tax Act 2018 s 93
s 93 Progressive or periodic agreement
(1) Where any taxable service is provided under an agreement for a period or progressively over a period whether or not at regular intervals and that period begins before 1 June 2018 and ends after the effective date, the proportion of the service which is attributed to the part of the period after the effective date shall be chargeable to service tax.
(2) The services provided under subsection (1) shall be taken to be made continuously and uniformly throughout the period of that agreement.
(3) Where the services referred to in subsection (1) is provided under a warranty whether expressed, implied or required by law and the value of the warranty is included in the value of the services provided, no service tax shall be charged on the services provided under such warranty.
(4) Subsections (1) and (2) shall not apply to a provision of services where goods and services tax under the Goods and Services Tax Act 2014 has been paid on the services to the extent covered by the invoice.
Malay text (authoritative)
Perjanjian berperingkat atau berkala
(1) Jika apa-apa perkhidmatan bercukai diberikan di bawah suatu perjanjian bagi suatu tempoh atau secara berperingkat bagi suatu tempoh sama ada atau tidak pada lat tempoh yang tetap dan tempoh itu bermula sebelum 1 Jun 2018 dan berakhir selepas tarikh efektif, bahagian perkhidmatan yang dihubungkaitkan dengan bahagian bagi tempoh selepas tarikh efektif hendaklah dikenakan cukai perkhidmatan.
(2) Perkhidmatan yang diberikan di bawah subseksyen (1) hendaklah diambil sebagai dibuat secara berterusan dan secara sama rata sepanjang tempoh perjanjian itu.
(3) Jika perkhidmatan yang disebut dalam subseksyen (1) diberikan di bawah suatu waranti sama ada yang nyata, tersirat atau dikehendaki oleh undang-undang dan nilai waranti itu dimasukkan ke dalam nilai perkhidmatan yang diberikan itu, tiada cukai perkhidmatan boleh dikenakan ke atas perkhidmatan bercukai yang diberikan di bawah waranti itu.
(4) Subseksyen (1) dan (2) tidak terpakai bagi suatu pemberian perkhidmatan jika cukai barang dan perkhidmatan di bawah Akta Cukai Barang dan Perkhidmatan 2014 telah dibayar ke atas perkhidmatan itu setakat yang diliputi oleh invois.
Read this section in the full act → · Open Part XIII →
Find Act 807 on lom.agc.gov.my ↗
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
