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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 9 An Act to provide for the charging, levying and collecting of service tax, and for matters connected therewith. [ ] ENACTED by the Parliament of Malaysia as follows: Part I PRELIMINARY Short title and commencement 1. (1) This Act may be cited as the Service Tax Act 2018. (2) This Act comes into operation on a date to be appointed by
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.
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.
FREQUENTLY ASKED QUESTIONS (FAQ) – Service Tax 1. What is service tax? Service tax is a tax charged on:- o any provision of taxable services; o made in the course or furtherance of any business; o by a taxable person; and o in Malaysia. Service tax is not charged on imported nor exported services. 2. How does service tax works? 3.
Service Tax Act 1975 is repealed with the saving of certain provisions for the levying, payment, assessment, remission, or recovery of sales tax or service tax which has become due and payable and also provision for refund of such taxes which were
