Updated Food and Beverage Guidelines (16 April 2024)
The Service Tax reintroduced on 1 September 2018, is a consumption tax administered under the Service Tax Act 2018 and its subsidiary legislation. Service tax is imposed on prescribed services known as “taxable services”. A person who provides taxable services exceeding a specified threshold of taxable service value must register under the Service Tax Act […]
Expansion of the Scope of Service Tax (ST) Exemption for Maintenance Services
The government has agreed to extend the exemption from paying ST to maintenance services related to the following matters: This means that any maintenance and repair services on residential premises, such as roof repairs or any equipment and facilities that are part of residential premises, such as lifts, air conditioners, and water heating systems, are […]
