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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. 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.
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'.
It was governed by the Service Tax Act 1975. Both taxes were considered as single stage taxes which mean that it is only being imposed once during the supply chain process.
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.
The rate of service tax is 6% ad valorem for all taxable services and digital services except for the provision of charge or credit card services. Service tax for the provision of charge or credit card services is RM25 per year on each principal card or supplementary card.
Service Tax Act 1975 (Act 151) & Regulations & Order 1975 : as at 31st March 1998 / compiled by Legal Research Board
