Guidelines for Electric Delivery and Distribution Services
The Royal Malaysian Customs Department published the Guidelines on Electric Delivery and Distribution Services on 27 February 2024. The guidelines provide an overview of the service tax treatment on electric delivery and distribution services under the Service Tax Act 2018. Key Points: FAQs: Conclusion: The guidelines outline registered electricity service providers’ service tax obligations and […]
Guidelines for Vehicle Parking Services
Introduction The Guidelines on Vehicle Parking Services, published on 29 February 2024, provide directives on the service tax treatment for parking services under the Service Tax Regulations 2018. Purpose The guidelines aim to facilitate understanding on the scope of taxability, registration requirements, applicable tax rates and other operational aspects concerning vehicle parking services under the […]
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. 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 […]
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 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 […]
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 […]
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 […]
