s 3 Minister may specify taxable services and prescribe tax rate
3.—(1) The Minister may, by order published in the Gazette, specify any services rendered by any statutory board as he may designate in such order to be taxable services, and may in such order prescribe the rate of tax to be charged on those services. (2) Any order under subsection (1) may prescribe an additional tax at the rate of 50% of the charges for any electrical energy supplied to such commercial buildings or class of commercial buildings as may be specified in the order and any additional tax so prescribed shall be paid by the owners of such buildings. (2A) Any order under subsection (1) may prescribe —(a) the fees and costs payable for the recovery of any tax or additional tax, whether by instalment or otherwise; and (b) the charges payable for the late payment of any tax or additional tax.[Act 4 of 2008 wef 01/04/2024] (3) In subsection (2) ––(a) “owners” has the same meaning as in the Property Tax Act 1960; and (b) a reference to a commercial building is deemed to include any part of the building which is used for residential purposes. (4) For the purposes of this Act, any services in respect of which fees or other charges are collected by a statutory board on behalf of the Government shall be deemed to be services rendered by that statutory board. (5) Any order made under this section shall be presented to Parliament as soon as possible after publication.