2.1 Statutory Definition under the Service Tax Act 2018
Under the Service Tax Act 2018, a “taxable service” is precisely defined as “any service which is prescribed to be a taxable service“.
This definition explicitly grants the Minister of Finance the authority to specify, through subsidiary legislation and regulations, which services fall within the scope of service tax.
The service tax is levied on:
- any taxable service provided within Malaysia by a registered person in the course of their business,
- any imported taxable services acquired by a person carrying on business in Malaysia, and
- any digital services provided by a foreign-registered person to a Malaysian consumer.
2.2 Detailed Breakdown of Prescribed Taxable Services (Current and Expanded Scope effective July 1, 2025)
The scope of taxable services has undergone a progressive evolution since the reintroduction of SST in 2018, aligning with global standards and best practices.
The current framework encompasses numerous service groups, categorized from Groups A to J and beyond, as detailed in the First Schedule to the Service Tax Regulations 2018.
Existing Taxable Services (as of March 1, 2024, generally at 8% unless specified):
- Accommodation (Group A): This includes services provided by operators of hotels, inns, lodging houses, service apartments, and homestays.
- Food & Beverages (Group B, 6% rate): Services provided by operators of restaurants, bars, snack-bars, canteens, coffee houses, food courts, and catering services are subject to this rate.
- Entertainment & Wellness (Group C): This category covers operators of nightclubs, cabarets, karaoke centres, dance halls, approved health and wellness centres, and massage parlours.
- Private Clubs & Golf (Groups D & E): Services provided by operators of private clubs and golf courses or golf driving ranges are included.
- Betting & Gaming (Group F): This applies to licensed operators of betting, sweepstakes, lotteries, gaming machines, or games of chance.
- Professional Services (Group G): A broad category encompassing services from registered advocates, solicitors, syarie lawyers, public accountants, surveyors, valuers, appraisers, estate agents, professional engineers, and architects, as well as providers of consultancy, training, coaching, information technology (IT) services, management services, employment services, licensed private agencies, and operators of online platforms/marketplaces.
- Credit/Charge Card Services (Group H, RM25 fixed rate): Services provided by Bank Negara Malaysia-regulated entities involved in the issuance of credit or charge cards.
- Other Service Providers (Group I): This diverse group includes licensed insurers/takaful operators, telecommunication services (6% rate), parking space provision (6% rate), motor vehicle service/repair centres, licensed courier service providers, hire-and-drive car/hire-car companies, advertising (including digital advertising) service providers, providers of electricity transmission and distribution services, licensed airlines providing domestic flights, brokering and underwriting services providers, and cleaning services providers.
For telecommunication services, specific distinctions apply: SMS and MMS are taxed at 6%, while services like Wireless Application Protocol (WAP), other digital services, IT services, or paid television services provided separately from core telecommunication services are subject to an 8% rate.
Ancillary services, such as onsite support by technicians, remain at 6%.
The provision of transmission and distribution of electricity services is subject to an 8% service tax for usage of 601 kWh or more.
Customs agent services have been reclassified as logistics services (Group J) and are now subject to a 6% service tax. - Maintenance or Repair Services: This category was expanded effective February 26, 2024, to encompass a wider range of activities, including maintenance management, corrective maintenance, preventive maintenance, calibration, adjustment, reconditioning, reconfiguration, or overhaul.
The definition of “taxable service” is dynamic and expanding, moving beyond traditional service sectors to capture new economic activities and revenue streams, particularly in digital and business-to-business (B2B) realms.
This reflects a strategic move by the authorities to align the tax base with modern economic realities.
The detailed definitions and reclassifications for services such as telecommunications and logistics demonstrate a concerted effort to close potential loopholes and ensure consistent application of tax.
These specific clarifications and reclassifications are not arbitrary; they indicate that the Royal Malaysian Customs Department (RMCD) is actively refining its interpretations and guidelines to reduce ambiguity, prevent tax avoidance through misclassification, and ensure a more uniform and effective collection of service tax across complex and evolving service offerings.
Newly Taxable Service Sectors (Effective July 1, 2025)
As part of the Budget 2025 proposals, the scope of service tax has been further expanded to include six new service sectors.
Each sector is subject to its own specific rate, threshold, and exemptions.
- Leasing & Rental Services (8% rate): This applies to all service providers whose annual rental or lease incomes exceed the specified threshold.
This category includes commercial property rentals, movable asset leasing, special assets leasing, cross-border leasing, and leases that incorporate maintenance services. - Construction Services (6% rate): This applies to contractors with annual revenue exceeding their specified threshold.
- Fee-Based Financial Services (8% rate): This covers fee and commission-based financial services.
- Private Healthcare Services (6% rate): This applies to private healthcare, traditional and complementary practices, and allied health services provided to foreigners.
Services rendered to Malaysian citizens in this sector remain tax-exempt. - Private Education Services (6% rate): This applies to premium private education providers charging over RM60,000 per student annually, as well as private higher education services for international students.
Services for Malaysian students and students with disabilities are exempt. - Beauty Services (8% rate): While initially proposed for services such as facials, massages, hairdressing, manicures & pedicures, and wellness treatments, the government has since reversed its earlier proposal to expand Service Tax to beauty services.
Consequently, these services will remain tax-exempt.
2. 课税服务的定义
2.1 2018年服务稅法之法定定义
根據2018年服務稅法，“课税服务‘之定义为’任何依法规定为课税服务的服务”。
该定义明确授予财政部长通过下位法规和规章规定哪些服务属于服务税征税范围的权限。
服务税的征税对象包括：
- 在马来西亚境内由注册纳税人从事其业务过程中提供的任何应税服务，
- 在马来西亚境内从事业务的纳税人购得的任何进口应税服务，以及
- 由外国注册纳税人向马来西亚消费者提供的任何数字服务。
2.2 规定应税服务的详细分类（2025年7月1日起生效的当前及扩展范围）
自2018年重新引入SST以来，应税服务的范围经历了逐步演进，与全球标准和最佳实践保持一致。
当前框架涵盖多个服务类别，分为A至J组及以上，具体详见《2018年服务税条例》第一附表。
现有应税服务（截至2024年3月1日，一般税率为8%，除非另有规定）
- 住宿服务（A组）：包括酒店、旅馆、民宿、服务式公寓及民宿经营者提供的服务。
- 食品与饮料（B组，税率6%）：餐厅、酒吧、小吃店、食堂、咖啡馆、美食广场及餐饮服务提供商所提供的服务适用此税率。
- 娱乐与健康（C组）：夜总会、夜总会、卡拉OK中心、舞厅、经批准的健康与养生中心及按摩院的经营者所提供的服务。
- 私人俱乐部及高尔夫（D组及E组）：私人俱乐部及高尔夫球场或高尔夫练习场的经营者所提供的服务均包含在内。
- 博彩及游戏（F组）：本税率适用于持有许可证的博彩、抽奖、彩票、游戏机或赌博游戏的经营者。
- 专业服务（G组）： 该类别涵盖注册律师、事务律师、伊斯兰教法律师、公共会计师、测量师、估价师、鉴定师、房地产经纪人、专业工程师及建筑师提供的服务，以及咨询、培训、教练、信息技术（IT）服务、管理服务、就业服务、持牌私人机构，以及在线平台/市场运营商提供的服务。
- 信用卡/借记卡服务（H组，固定费率RM25）：由马来西亚国家银行监管的实体提供的信用卡或借记卡发行服务。
- 其他服务提供商（I组）： 该多元化组别包括持牌保险公司/再保险公司、电信服务（6%税率）、停车场提供商（6%税率）、机动车维修/保养中心、持牌快递服务提供商、租车公司、广告服务提供商（包括数字广告）、电力传输及分配服务提供商、提供国内航班的持牌航空公司、经纪及承保服务提供商，以及清洁服务提供商。
对于电信服务，有特定区分：短信（SMS）和多媒体消息（MMS）按6%税率征税，而无线应用协议（WAP）、其他数字服务、信息技术服务或与核心电信服务分开提供的付费电视服务则适用8%税率。
辅助服务，如技术人员现场支持，仍按6%税率征税。
电力传输和分配服务的使用量达到601千瓦时或以上时，需缴纳8%的服务税。
海关代理服务已重新分类为物流服务（J组），现适用6%的服务税。 - 维护或修理服务：该类别自2024年2月26日起扩大范围，涵盖更多活动，包括维护管理、纠正性维护、预防性维护、校准、调整、翻新、重新配置或大修。
“应税服务”的定义具有动态性和扩展性，超越传统服务行业，涵盖新的经济活动和收入来源，尤其是在数字化和企业对企业（B2B）领域。
这反映了当局为使税基与现代经济现实相适应而采取的战略举措。
电信和物流等服务的详细定义和重新分类，体现了当局为堵塞潜在漏洞、确保税收一致性而做出的有针对性努力。
这些具体澄清和重新分类并非随意而为，而是表明马来西亚皇家海关部门（RMCD）正在积极完善其解释和指南，以减少模糊性、防止通过错误分类逃税，并确保在复杂多变的服务提供中实现服务税征收的更加统一和有效。
新增征税服务行业（自2025年7月1日起生效）
作为2025年预算案提案的一部分，服务税的征税范围进一步扩大，新增六个服务行业。
每个行业均适用各自的具体税率、起征点及免税规定。
- 租赁及出租服务（8%税率）：适用于年度租金或租赁收入超过指定起征点的所有服务提供商。
该类别包括商业房地产租赁、动产租赁、特殊资产租赁、跨境租赁以及包含维护服务的租赁。 - 建筑服务（税率6%）：适用于年度收入超过指定门槛的承包商。
- 基于费用的金融服务（税率8%）：涵盖基于费用和佣金的金融服务。
- 私人医疗服务（6%税率）：适用于向外国人提供的私人医疗、传统及补充医疗服务，以及相关健康服务。
本行业向马来西亚公民提供的服务仍免征税。 - 私人教育服务（6%税率）：适用于每年向每位学生收取超过RM60,000的优质私立教育机构，以及面向国际学生的私立高等教育服务。
为马来西亚学生及残疾学生提供的服务免征税。 - 美容服务（8%税率）： 尽管最初提议将美容服务（如面部护理、按摩、美发、美甲及足部护理、健康护理等）纳入服务税范围，但政府已撤回此前的提案，不再将美容服务纳入服务税征税范围。
- 因此，上述服务将继续免征税。
#看趋势看财税看CCS #马来西亚销售税与服务税 #SST
