Search results
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.
“officer of service tax” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967 and includes any person employed under subsection 3(3);
Service Tax Act 1975 (Act 151) & Regulations & Order 1975 : as at 31st March 1998 / compiled by Legal Research Board Malaysia
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).
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.
30 Jan 1975 Publication Date: 30/01/1975 Royal Assent Date: 30/01/1975 Commencement Date: 01/03/1975 Commencement Remark: 01-03-1975
The clauses in the Service Tax Bill 2018 appears to combine some of the provisions in the GST Act 2014 and the previous Service Tax Act 1975. Hence, it is important for businesses not to assume that internal systems developed for the previous service tax regime is robust enough to meet the requirements of the new Service Tax legislation.
