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The Service Tax Act 2018 (STA 2018) applies throughout Malaysia excluding designated areas, free zones, licensed warehouses, licensed manufacturing warehouses 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.
Service Tax 13 Recognition of office 5. (1) Every officer of service tax when discharging his duties shall, on demand made by any person, declare his office and produce to the person the authority card or badge prescribed under section 8a of the Customs Act 1967 or in the case of any officer of service tax not being an officer of customs, any other
The service tax is charged and levied on any provision of taxable services chargeable by taxable persons in Malaysia. The Guide is prepared to assist businesses in understanding matters with regards to service tax registration requirements and procedures under Service Tax Act 2018.
Service Tax Act 1975 (Act 151) & Regulations & Order 1975 : as at 31st March 1998 / compiled by Legal Research Board Malaysia
Service tax is not imposed on the service charge but on the cost of goods or services provided. The nature of businesses and the type of services subject to licensing and payment of service tax is listed in the Second Schedule Of The Service Tax Regulations 1975.
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.
