Service Tax Policy No. 2/2024: Service Tax Treatment for Traditional and Complementary Medicine (TCM) Services
Introduction The Service Tax Policy No. 2/2024, issued by the Royal Malaysian Customs Department on 28 February 2024, provides directives on the service tax treatment for Traditional and Complementary Medicine (T&CM) services. Purpose The policy aims to establish the service tax position for T&CM services under the current and revised legal framework, while also addressing […]
Guidelines for Accommodation
Introduction The Guidelines for Accommodation, published on 26 February 2024, provide guidance on the application of service tax to the provision of accommodation premises in hotels, inns, lodging houses, service apartments, homestays and similar establishments. Purpose The guidelines aim to facilitate understanding on the scope of accommodation services that are within service tax, the tax […]
Guidelines for Consultancy, Training, and Coaching Services
Introduction The guidelines issued by the Jabatan Kastam Diraja Malaysia on 29 February 2024, aim to elucidate the scope and application of the Sales and Service Tax (SST) on consulting services, training, and instruction. These guidelines are designed to ensure stakeholders are well-informed about the taxable consulting services under the SST regime, thereby facilitating compliance […]
Guidelines for Group C, D & E of the Service Tax Regulations 2018
Introduction The Guidelines for Group C, D & E of the Service Tax Regulations 2018 provide guidance on the application of service tax to: Purpose The guidelines aim to facilitate understanding on the scope of taxability, registration requirements, applicable tax rates and other operational aspects concerning these services under the Service Tax system. Key Points […]
Service Tax Policy No. 1/2024 Determination of the Imposition Date for New Taxable Services
Introduction Service Tax Policy No. 1/2024, issued by the Royal Malaysian Customs Department on 28 February 2024, provides directives on the effective date for imposing service tax on new taxable services. Purpose The policy aims to establish the service tax implementation date for the new taxable services prescribed under the Service Tax Act 2018: Key […]
Service Tax Policy No. 3/2024: Determination of Service Tax Rates for the provision of various Taxable Services by the same Service Provider
Introduction The Service Tax Policy No. 3/2024, issued by the Royal Malaysian Customs Department on 28 February 2024, provides directives on determining the service tax rate when a single registered person provides multiple taxable services. Purpose The policy aims to establish clear principles for designating the applicable service tax rate in scenarios where registrants under […]
Guidelines for the Logistics Service
Introduction The Guidelines on Logistics Services provide guidance on the application of service tax to logistics services, effective 26 February 2024, covering courier services, warehousing services, customs agents, and overall logistics management. Purpose The Guidelines aim to facilitate understanding on the scope, tax treatment, registration, and operational aspects concerning logistics services under the Service Tax […]
Service Tax (Rate of Digital Services Tax) (Amendment) Order 2024
The Service Tax (Rate of Digital Services Tax) (Amendment) Order 2024 [P.U (A) 67/2024] amends the service tax rate for digital services provided by foreign service providers from 6% to 8%, effective 1 March 2024. This is an increase from the previous 6% rate established in the Service Tax (Rate of Digital Services Tax) Order […]
Customs (Prohibition of Imports)(Amendment) Order 2024
The Customs (Prohibition of Imports) (Amendment) Order 2024 amends the Customs (Prohibition of Imports) Order 2023, which regulates the prohibition and control of imports into Malaysia. The Order makes two key amendments: Overall, the amendments update regulatory overseers and widen the scope of controlled metal waste and scrap imports in alignment with current governmental and […]
Guidelines for the Transition of changes in Service Tax Rates
Introduction The Guidelines on Transition of Changes in Service Tax Rates provide guidance on the application of old and new service tax rates during the transitional period when the standard rate increases from 6% to 8% effective 1 March 2024. Purpose The Guidelines aim to facilitate understanding of the determination of the applicable service tax […]
