Kenaikan Kadar Cukai Jualan & Perkhidmatan (CJP) Bagi Perkhidmatan/Kandungan Digital
Modified on Mon, 18 Mar 2024 at 02:06 PM
Berkuat kuasa 1 Mac 2024, kadar cukai jualan & perkhidmatan dibawah Akta Cukai Perkhidmatan 2018 akan dinaikkan daripada 6% kepada 8%, ke atas semua perkhidmatan bercukai, tidak termasuk perkhidmatan telekomunikasi dan beberapa perkhidmatan lain yang akan dikekal kepada 6%.
Soalan Lazim
1. Bagaimanakah kadar cukai ini akan memberi kesan kepada pelanggan CelcomDigi?
Perkhidmatan Telekomunikasi termasuk panggilan suara, Internet, SMS, MMS, perantauan, data/ Internet dan perkhidmatan tambahan (VAS) akan terus dikenakan kadar cukai 6% kecuali bagi perkhidmatan/ kandungan digital.
2. Apakah perkhidmatan CelcomDigi yang akan tertakluk kepada 8% cukai perkhidmatan mulai 1 Mac 2024 ini?
Sila rujuk di bawah bagi perkhidmatan/kandungan digital yang tertakluk kepada 8% cukai perkhidmatan:
Digi | Celcom | ||||
Kod Pendek | Penerangan Perkhidmatan dalam Bil | Kadar SST | Kod Pendek | Penerangan Perkhidmatan dalam Bil | Kadar SST |
20000 | Caller Tunes | 8% | 22022 | 22022 NOTIFYSTATUS | 8% |
Friend Finder | 8% | 22990 | CMT Download | 8% | |
LOTTO, LOTTO3D, LOTTO4D, 3D, 4D, 6D, BSWEEP, GAMING, MAGNUM, PAN, PMP, TOTO, TOTO4D, TOTO5D, TOTO6D | 8% | CMT Module 1 | 8% | ||
Republic GG DCB Reload | 8% | CMT Module 2 | 8% | ||
EasyAdd_HSVPN | 8% | CMT Module 3 | 8% | ||
EasyAdd_Kaspersky | 8% | CMT FOC 30 days | 8% | ||
EasyAdd_SafeKids | 8% | CMT FOC 7 days | 8% | ||
EasyAdd_Office 365 Personal, EasyAdd_Office 365 Home | 8% | CMT Ala Carte 1 | 8% | ||
EasyAdd_JomTuisyen , EasyAdd Classruum Monthly | 8% | CMT Ala Carte 2 | 8% | ||
EasyAdd_DigiShield | 8% | CMT Ala Carte 3 | 8% | ||
EasyAdd_ViuFree1GB | 8% | CMT Bundle 1 | 8% | ||
EasyAdd_ViuFree5GB | 8% | CMT Bundle 2 | 8% | ||
32728 | Value Added Services 32728 | 8% | CMT Bundle 3 | 8% | |
33020 | Value Added Services 33020 | 8% | CMT Subscription | 8% | |
33329 | Value Added Services 33329 | 8% | 28000 | 28000 CELCOM CONTENT | 8% |
33391 | Value Added Services 33391 | 8% | 26664 | OnMobi/ Onmobile | 8% |
33392 | Value Added Services 33392 | 8% | 21888 | 21888 CELCOM CONTENT | 8% |
39400 | Value Added Services 39400 | 8% | 22888 | 22888 CELCOM CONTENT | 8% |
39788 | Value Added Services 39788 | 8% | 22244 | 22244 CELCOM CONTENT | 8% |
39855 | Value Added Services 39855 | 8% | 23000 | 23000 CELCOM CONTENT | 8% |
33227 | Value Added Services 33227 | 8% | 25000 | 25000 CELCOM CONTENT | 8% |
33700 | Value Added Services 33700 | 8% | 25555 | 25555 CELCOM CONTENT | 8% |
36488 | Value Added Services 36488 | 8% | 27999 | 27999 CELCOM CONTENT | 8% |
33911 | Value Added Services 33911 | 8% | 20000 | 20000 CELCOM CONTENT | 8% |
33500 | Value Added Services 33500 | 8% | 32728 | 32728 DAPAT | 8% |
33955 | Value Added Services 33955 | 8% | 33329 | 33329 EZYMOBILE | 8% |
36444 | Value Added Services 36444 | 8% | 33911 | 33911 GENUSIS | 8% |
36022 | Value Added Services 36022 | 8% | 36266 | 36266 DATAMORPH | 8% |
32248 | Value Added Services 32248 | 8% | 36788 | 36788 DATAMORPH | 8% |
39909 | Value Added Services 39909 | 8% | 32520 | 32520 M-MODE | 8% |
33101 | Value Added Services 33101 | 8% | 32462 | 32462 AKN/BIMB | 8% |
36660 | Value Added Services 36660 | 8% | 36600 | 36600 AKN | 8% |
36266 | Value Added Services 36266 | 8% | 36732 | 36732 AKN | 8% |
36644 | Value Added Services 36644 | 8% | 32355 | 32355 MMOBILE | 8% |
36788 | Value Added Services 36788 | 8% | 33310 | 33310 MMOBILE | 8% |
32233 | Value Added Services 32233 | 8% | 39066 | 39066 MARVEL | 8% |
33163 | Value Added Services 33163 | 8% | 39838 | 39838 MeMOBILE | 8% |
36320 | Value Added Services 36320 | 8% | 33029 | 33029 MESTIKA | 8% |
36321 | Value Added Services 36321 | 8% | 33228 | 33228 MEXCOMM | 8% |
36322 | Value Added Services 36322 | 8% | 39404 | 39404 TITIAN | 8% |
36323 | Value Added Services 36323 | 8% | 39393 | 39393 SSD TECH | 8% |
39988 | Value Added Services 39988 | 8% | 33387 | 33387 UNION | 8% |
32236 | Value Added Services 32236 | 8% |
|
|
|
32278 | Value Added Services 32278 | 8% |
|
|
|
32355 | Value Added Services 32355 | 8% |
|
|
|
33200 | Value Added Services 33200 | 8% |
|
|
|
33310 | Value Added Services 33310 | 8% |
|
|
|
39088 | Value Added Services 39088 | 8% |
|
|
|
33810 | Value Added Services 33810 | 8% |
|
|
|
36611 | Value Added Services 36611 | 8% |
|
|
|
36655 | Value Added Services 36655 | 8% |
|
|
|
36688 | Value Added Services 36688 | 8% |
|
|
|
36699 | Value Added Services 36699 | 8% |
|
|
|
38822 | Value Added Services 38822 | 8% |
|
|
|
39066 | Value Added Services 39066 | 8% |
|
|
|
39910 | Value Added Services 39910 | 8% |
|
|
|
36666 | Value Added Services 36666 | 8% |
|
|
|
33303 | Value Added Services 33303 | 8% |
|
|
|
33228 | Value Added Services 33228 | 8% |
|
|
|
33300 | Value Added Services 33300 | 8% |
|
|
|
33375 | Value Added Services 33375 | 8% |
|
|
|
33844 | Value Added Services 33844 | 8% |
|
|
|
37200 | Value Added Services 37200 | 8% |
|
|
|
37600 | Value Added Services 37600 | 8% |
|
|
|
37700 | Value Added Services 37700 | 8% |
|
|
|
37800 | Value Added Services 37800 | 8% |
|
|
|
37877 | Value Added Services 37877 | 8% |
|
|
|
37878 | Value Added Services 37878 | 8% |
|
|
|
37900 | Value Added Services 37900 | 8% |
|
|
|
36633 | Value Added Services 36633 | 8% |
|
|
|
36677 | Value Added Services 36677 | 8% |
|
|
|
39961 | Value Added Services 39961 | 8% |
|
|
|
33226 | Value Added Services 33226 | 8% |
|
|
|
33663 | Value Added Services 33663 | 8% |
|
|
|
36099 | Value Added Services 36099 | 8% |
|
|
|
39993 | Value Added Services 39993 | 8% |
|
|
|
39100 | Value Added Services 39100 | 8% |
|
|
|
39800 | Value Added Services 39800 | 8% |
|
|
|
33138 | Value Added Services 33138 | 8% |
|
|
|
38888 | Value Added Services 38888 | 8% |
|
|
|
36123 | Value Added Services 36123 | 8% |
|
|
|
36246 | Value Added Services 36246 | 8% |
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|
|
36345 | Value Added Services 36345 | 8% |
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|
|
36346 | Value Added Services 36346 | 8% |
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|
|
36347 | Value Added Services 36347 | 8% |
|
|
|
36348 | Value Added Services 36348 | 8% |
|
|
|
36349 | Value Added Services 36349 | 8% |
|
|
|
36350 | Value Added Services 36350 | 8% |
|
|
|
33633 | Value Added Services 33633 | 8% |
|
|
|
33555 | Value Added Services 33555 | 8% |
|
|
|
32099 | Value Added Services 32099 | 8% |
|
|
|
32433 | Value Added Services 32433 | 8% |
|
|
|
33309 | Value Added Services 33309 | 8% |
|
|
|
33800 | Value Added Services 33800 | 8% |
|
|
|
39997 | Value Added Services 39997 | 8% |
|
|
|
39393 | Value Added Services 39393 | 8% |
|
|
|
39979 | Value Added Services 39979 | 8% |
|
|
|
33311 | Value Added Services 33311 | 8% |
|
|
|
36324 | Value Added Services 36324 | 8% |
|
|
|
36325 | Value Added Services 36325 | 8% |
|
|
|
33980 | Value Added Services 33980 | 8% |
|
|
|
32462 | Value Added Services 32462 | 8% |
|
|
|
36000 | Value Added Services 36000 | 8% |
|
|
|
36600 | Value Added Services 36600 | 8% |
|
|
|
36732 | Value Added Services 36732 | 8% |
|
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|
33122 | Value Added Services 33122 | 8% |
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33099 | Value Added Services 33099 | 8% |
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3. Adakah Talktime Transfer* dan Credit Share* jatuh dibawah kategori perkhidmatan telekomunikasi?
Ya dan ianya tertakluk dibawah kadar cukai perkhidmatan 6%.
* Cukai perkhidmatan hanya tertakluk kepada pengguna pascabayar yang memindahkan kredit ke nombor prabayar.
4. Adakah terdapat perkhidmatan/ kandungan digital yang tidak dikenakan cukai?
Ya, perkhidmatan/ kandungan digital yang dibeli melalui Pengebilan Telefon Mudah Alih (Direct Operator Billing) dimana CelcomDigi bertindak sebagai saluran pembayaran, tidak akan dikenakan cukai. Adalah penting untuk ambil perhatian bahawa cukai perkhidmatan sudah termasuk dalam harga yang dikenakan oleh penyedia perkhidmatan, jika berkenaan.
5. Bagaimanakah saya boleh mengetahui bahawa saya telah dikenakan cukai perkhidmatan untuk sebarang pembelian atau langganan yang dibuat melalui pascabayar CelcomDigi?
Anda boleh merujuk ke bil pascabayar anda. Untuk perkhidmatan/ kandungan digital yang tertakluk kepada cukai perkhidmatan 8%, sila rujuk senarai di atas.
Untuk makluman, untuk pelanggan Digi, sebarang pelarasan yang berkenaan akan tersedia di dalam bil yang sama kecuali untuk pelanggan dengan tarikh bil 8 Mac 2024. Pelarasan untuk pelanggan ini dan juga untuk pelanggan Celcom akan disediakan di dalam bil bulan April 2024.
6. Adakah cukai perkhidmatan akan dikenakan kepada pelanggan prabayar warganegara Malaysia?
Kerajaan telah mengumumkan bahawa berkuat kuasa 6 September 2018, perkhidmatan prabayar yang diberikan kepada rakyat Malaysia adalah dikecualikan daripada cukai perkhidmatan. Sebagai contoh, jika anda menambah nilai RM10, anda akan menerima kredit sebanyak RM10. Jadi, tiada cukai perkhidmatan dikenakan untuk pelanggan prabayar warganegara Malaysia.
7. Saya bukan rakyat Malaysia. Adakah pengecualian cukai perkhidmatan ke atas perkhidmatan prabayar tertakluk kepada saya?
Pengecualian cukai perkhidmatan ke atas perkhidmatan prabayar hanya tertakluk kepada warganegara Malaysia. Oleh itu, apabila anda menambah nilai akaun prabayar anda, cukai perkhidmatan akan dikenakan sewajarnya. Sebagai contoh, jika anda menambah nilai RM10, cukai perkhidmatan sebanyak 6% akan dikenakan dan anda akan menerima kredit sebanyak RM9.40.
8. Dimanakah saya boleh mendapat maklumat lanjut berkenaan CJP?
Untuk maklumat lanjut, sila klik di sini.
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