Draft Guide on Goods Delivery Services dated 9 January 2023 (Bahasa Malaysia version)

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Service Tax is a consumption tax administered under the Service Tax Act 2018 and its subsidiary legislation. The effective date of the Service Tax Act 2018 is 1 September 2018.

Service tax is levied on services known as “Taxable Services”.

Any person providing taxable services exceeding the prescribed threshold is required to be registered under the Service Tax Act 2018 and known as a “registered person” and is required to charge service tax on taxable services supplied to their customers.

The Royal Malaysian Customs Department (RMCD) has released a draft Guide on Goods Delivery Services, which is expected to replace the current Guide on Courier Service dated 21 August 2019 once finalised.

This guide is provided to assist you in understanding the service tax implications relating to the delivery of goods.

Please be advised that these draft Guides are subject to change and have not been finalised yet. The RMCD has made them available to the public to obtain feedback and comments.

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