Key Exemptions and Reliefs for Service Tax
To mitigate cascading tax effects, prevent double taxation, and support specific economic sectors, the Service Tax Act 2018 and its associated regulations provide various exemptions and reliefs.
These provisions are essential for comprehending the comprehensive scope and impact of the service tax regime.
6.1 Business-to-Business (B2B) Exemptions
The SST regime incorporates robust B2B relief provisions specifically designed to prevent the cascading of taxes and avoid double taxation within the supply chain.
Specifically, businesses registered for Service Tax that provide certain taxable professional, advertising, or logistics services are exempt from paying service tax on the same services when these are acquired from another service tax-registered person, provided specific qualifying criteria are met.
This exemption is further extended to local service tax-registered businesses that acquire certain taxable professional or advertising services from foreign service providers (classified as imported taxable services).
In such cases, these businesses are exempt from accounting for and paying service tax through the reverse charge mechanism.
Additionally, local service tax-registered businesses that provide digital services are eligible to claim a refund of service tax paid on digital services acquired from foreign registered persons, provided the acquired digital service is identical to the digital service they provide.
6.2 Intra-Group Service Relief (Conditions and Scope)
Group relief for Service Tax is a vital mechanism available for certain intercompany transactions within Malaysia.
Its primary purpose is to mitigate the effects of double taxation and cascading taxes that can arise from intra-group transactions within Malaysia’s single-stage tax system.
- Scope: Generally, professional services and management services are not taxable if they are provided by a company within a group of companies to another company within the same group.
This relief has been expanded to encompass certain imported taxable services and digital services. - Effective January 1, 2019, group relief became available for imported professional services (specifically those under Group G, excluding employment and security services) when acquired by a local company from an affiliated company located outside Malaysia.
- Effective May 14, 2020, group relief was extended to digital services supplied by a foreign registered person (FRP) to a company in Malaysia that belongs to the same group.
- Control Criteria: For two or more companies to be considered a “group” for the purpose of this relief, one company must directly or indirectly control each of the other companies.
Control is precisely defined as holding:
More than 50% of the issued share capital, whether directly, indirectly through subsidiaries, or combined directly and indirectly through subsidiaries.
OR, holding between 20% and 50% of the issued share capital, coupled with the exercisable power to appoint or remove all, or a majority of, the directors on the board. - Restriction and 5% Relaxation: A general restriction applies: group relief is typically not available if the same services provided within the group are also provided to unrelated local companies.
However, effective January 1, 2020, this restriction was relaxed. Group relief can still be claimed if the value of the same services provided to unrelated local companies in that month and the subsequent eleven months does not exceed 5% of the annual total value of the same services provided.
This “5% relaxation” rule, however, is currently not granted for digital services.
The “5% relaxation” for intra-group services introduces a complex compliance challenge, as it requires businesses to meticulously track external service provision to maintain their intra-group relief eligibility.
This necessitates continuous monitoring of both internal and external transactions.
While the intra-group relief offers a significant benefit by preventing cascading tax, the “5% relaxation” rule adds a layer of administrative complexity.
Businesses cannot simply assume that all intra-group transactions are exempt; they must continuously monitor their external client base for similar services.
If the value of these external services exceeds 5% of the total annual value of those services, the intra-group relief for that period could be jeopardized.
This requires sophisticated tracking systems and regular reviews to ensure ongoing eligibility and avoid unexpected tax liabilities.
6.3 Other Noteworthy Exemptions
The comprehensive nature of exemptions within the Service Tax framework extends beyond B2B and intra-group reliefs, encompassing various other provisions designed to support specific economic activities and mitigate the impact on ordinary citizens.
This reveals a strategic intent to prevent tax cascading, support specific economic activities (e.g., MSMEs, exports), and mitigate the regressive impact of consumption tax on ordinary citizens, aligning with the government’s “targeted approach”.
- Residential Property: Rentals of residential properties, including homes and residential SOHOs, are exempt from service tax.
- Construction: Construction of residential buildings and public infrastructure within residential areas remains exempt from service tax.
- Tangible Assets Outside Malaysia: The leasing or rental of tangible assets physically located outside Malaysia is exempt.
- Reading Materials: The rental of books or other literary works is also exempt.
- Financial Services: Exemptions apply to basic banking services provided to Malaysian citizens, Shariah-compliant financing, foreign exchange gains, capital market activities, penalty fees, outward remittances, and export-related financing.
Additionally, brokerage and underwriting services for life, medical, and family insurance or takaful are exempt. - Healthcare & Education: Services provided to Malaysian citizens in private healthcare and private higher education are explicitly tax-exempt.
Services for Malaysian students with disabilities in private education are also exempt. - MSME Relief: Micro, Small, and Medium Enterprise (MSME) tenants with annual rental revenue below RM500,000 were initially exempt from service tax on leasing/rental services.
However, with the recent increase of the threshold for leasing, rental, and financial services to RM1 million, this specific exemption may be superseded or apply to the previous threshold, requiring careful review. - Transitional Relief: A 12-month exemption period is granted for existing non-reviewable contracts for newly taxable services, allowing businesses sufficient time to adapt to the new tax obligations.
- Designated/Special Areas: Services provided between and within Designated Areas (such as Labuan, Langkawi, Tioman, Pulau 1, and Pangkor) are generally not subject to service tax, although some exceptions may apply.
Services rendered within Free Commercial Zones and Free Industrial Zones are also exempt. - Telecommunications Ancillary Services: Certain ancillary services related to telecommunications, such as SIM card replacements, penalties, rebates, and stamp duty, are not subject to service tax.
- Residential Maintenance/Repair: Maintenance management services related to land or buildings for residential use (provided by developers, joint management bodies, management corporations, or residential associations) and repair services specifically on residential buildings are excluded from service tax.
- Imported Fruits: In a notable reversal of an earlier proposal, imported apples, oranges, mandarin oranges, and dates have been exempted from Sales Tax, aligning with broader government efforts to manage the cost of living for consumers.
While this is a Sales Tax exemption, it reflects the government’s broader policy of targeted relief.
The multitude of exemptions, from B2B and intra-group relief designed to maintain the single-stage nature of the tax to exclusions for residential services, basic banking, and services to Malaysians, clearly demonstrates a policy objective beyond mere revenue generation.
These provisions aim to reduce the overall tax burden on the supply chain, protect vulnerable segments of the population, and support economic stability, reflecting the government’s commitment to a “progressive and inclusive tax policy”.
6. 服务税的主要免税和减免
为了减轻累积征税的影响、防止双重征税并支持特定经济部门，2018 年《服务税法》及其相关条例规定了各种免税和减免。
这些规定对于理解服务税制度的全面范围和影响至关重要。
6.1 企业对企业（B2B）免税
服务税制度包含针对企业对企业交易的强有力的免税规定，旨在防止供应链中的税收累积并避免双重征税。
具体而言，已注册服务税的纳税人提供某些应税专业、广告或物流服务时，若从另一已注册服务税的纳税人处获取相同服务，且满足特定资格条件，则可免征该服务税。
该免税规定进一步扩展至本地已注册服务税的纳税人，若其从外国服务提供商处获取某些应税专业或广告服务（归类为进口应税服务）。
在此类情况下，这些企业无需通过逆向征税机制核算和缴纳服务税。
此外，本地服务税注册企业提供数字服务时，若从外国注册企业获取的数字服务与自身提供的数字服务完全相同，可申请退还已缴纳的服务税。
6.2 集团内部服务减免（条件与范围）
服务税集团免税是马来西亚境内特定关联交易可享有的重要机制。
其主要目的是减轻马来西亚单一税制下集团内部交易可能产生的双重征税和累积税负。
- 适用范围：一般而言，集团内一家公司向另一家集团内公司提供的专业服务和管理服务不征收服务税。
该减免范围已扩展至涵盖某些进口应税服务和数字服务。 - 自2019年1月1日起，集团减免适用于本地公司从马来西亚境外关联公司收购的进口专业服务（具体为G类服务，不包括雇佣和安全服务）。
- 自2020年5月14日起，集团税收优惠扩展至由外国注册人（FRP）向马来西亚境内同一集团内公司提供的数字服务。
- 控制标准：为适用本优惠，两家或多家公司构成“集团”需满足以下条件：一家公司必须直接或间接控制其他所有公司。
控制的精确定义为持有：
a) 超过50%的已发行股本，无论是直接持有、通过子公司间接持有，还是通过子公司直接和间接持有的总和。
或，
b) 持有20%至50%的已发行股本，并同时拥有任命或解雇董事会中全部或多数董事的权力。 - 限制与5%放宽：一般限制适用：如果集团内部提供的相同服务也提供给无关联的本地公司，通常无法享受集团减免。
然而，自2020年1月1日起，该限制得到放宽。如果某一月份及随后十一个月内向无关联本地公司提供的相同服务价值不超过该服务年度总价值的5%，仍可享受集团减免。
然而，此“5% 放宽”规则目前不适用于数字服务。
集团内部服务中的“5% 放宽”规则引入了复杂的合规挑战，因为企业必须仔细追踪外部服务提供情况以维持集团内部抵免资格。
这需要持续监控内部和外部交易。
尽管集团内部减免通过防止税收累积提供了显著优势，但“5%豁免”规则增加了行政复杂性。
企业不能简单假设所有集团内部交易均免税，必须持续监控外部客户群体中类似服务的情况。
若这些外部服务价值超过该服务年度总价值的5%，该期间的集团内部减免资格可能受到影响。
这要求企业建立复杂的跟踪系统并定期审查，以确保持续符合条件并避免意外税负。
6.3 其他值得注意的免税规定
服务税框架中的免税规定具有全面性，不仅涵盖B2B和集团内部交易，还包括旨在支持特定经济活动并减轻普通公民影响的其他条款。
这体现了政府通过防止税收累积、支持特定经济活动（如中小企业、出口）以及减轻消费税对普通公民的累退影响，以实现“精准调控”目标的战略意图。
- 住宅房产： 住宅房产（包括住宅和住宅SOHO）的租赁免征服务税。
- 建筑： 住宅区内住宅建筑和公共基础设施的建设免征服务税。
- 马来西亚境外有形资产： 租赁或出租位于马来西亚境外的有形资产免征服务税。
- 阅读材料：书籍或其他文学作品的租赁也免征服务税。
- 金融服务：向马来西亚公民提供的基本银行服务、符合伊斯兰教法的融资、外汇收益、资本市场活动、罚款、对外汇款以及与出口相关的融资均免征服务税。
此外，人寿保险、医疗保险和家庭保险或 takaful 的经纪和承销服务也免征服务税。 - 医疗与教育：向马来西亚公民提供的私人医疗服务及私立高等教育服务明确免税。
向马来西亚残疾学生提供的私立教育服务亦免税。 - MSME 减免：年租金收入低于 RM500,000 的微型、小型及中型企业（MSME）租户最初免征租赁/出租服务税。
然而，随着租赁、租金及金融服务门槛近期上调至RM100万，此特定免税政策可能被废止或仍适用于原门槛，需谨慎审查。 - 过渡性减免：对于新征税服务项下的现有不可变更合同，授予12个月免税期，以便企业有充足时间适应新税负。
- 指定/特殊地区：指定地区（如纳闽、浮罗交怡、刁曼、一岛和邦咯岛）之间和内部提供的服务一般不征收服务税，但有些例外情况。
自由商业区和自由工业区内提供的服务也免征服务税。 - 电信辅助服务：与电信相关的某些辅助服务，如SIM卡更换、罚款、退款和印花税，不征收服务税。
- 住宅维护/维修：与住宅用地或建筑物相关的维护管理服务（由开发商、联合管理机构、管理公司或住宅协会提供）以及专门针对住宅建筑的维修服务，均不征收服务税。
- 进口水果：与此前提案形成显著逆转，进口苹果、橙子、橘子和枣已免征销售税，与政府通过管理生活成本降低消费者负担的整体政策相一致。
尽管这是销售税豁免，但反映了政府实施定向减负的更广泛政策。
从B2B和集团内部交易的税收减免（旨在维持税收的单一阶段性质）到住宅服务、基本银行业务及马来西亚人相关服务的免税条款，众多免税规定明确表明，政策目标超越单纯的税收征管。
这些规定旨在减轻供应链的整体税收负担，保护弱势群体，支持经济稳定，体现了政府致力于实施“进步且包容的税收政策”的承诺。
