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The Service Tax Act 1975 [Act 151] which makes provision for the charging, levying and collecting of service tax came into force on March 1, 1975. The Service Tax Act 1975 is applicable throughout Malaysia except in Labuan, Langkawi, Tioman, Free Zones and Joint Development Area (JDA).
1 sty 2023 · LAWS OF MALAYSIA. ONLINE VERSION OF UPDATED TEXT OF REPRINT. Act 807. SERVICE TAX ACT 2018. As at 1 January 2023. This text is ONLY AN UPDATED TEXT of the Service Tax Act 2018 by the Attorney General’s Chambers.
According to Chong (2018), SST is an enhanced version of the earlier Sales Tax Act 1972 and Service Tax Act 1975, which governed Malaysia‟s indirect tax arena for more than four...
The article is written on the assumption that candidates have a basic understanding of the service tax principles in Malaysia and based on prevailing laws as at 1 January 2020. Service tax is a consumption tax imposed on certain prescribed services referred to as 'taxable services'.
Service Tax Act 1975 (Act 151) & Regulations & Order 1975 : as at 31st March 1998 / compiled by Legal Research Board Malaysia
1. Short title, application and commencement. (1) This Act may be cited as the Service Tax Act 1975 and shall apply throughout Malaysia excluding Langkawi, Labuan and Tioman. (1a) This Act shall not apply to the area known as the Joint Development Area.
Scope of taxation. Service tax is a consumption tax levied and charged on: any taxable service (including digital services) provided in Malaysia by a registered person in carrying on his business; any imported taxable services acquired by any person who carries on business in Malaysia; and.
