Service Tax Policy No. 3/2024: Determination of Service Tax Rates for the provision of various Taxable Services by the same Service Provider

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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.


The policy aims to establish clear principles for designating the applicable service tax rate in scenarios where registrants under Groups A-E supply services across different categories.

Key Points

The policy stipulates that generally the tax rate will follow the specific taxable service provided rather than the registrant’s principal service.

However, a bundled supply takes the rate of the overall service category.


In summary, the tax policy grants definitive guidelines for registered persons providing a mix of taxable services, either individually or in bundled form.

This facilitates accounting of tax by eliminating ambiguity over the appropriate rate based on detailed illustrations for different business categories.


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