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.
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).
“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 / government tax – is a legislated tax at rate 6% (effective From January 2011) imposed under the Service Tax Act 1975. This is imposed by businesses in the hospitality industry (mainly hotels, restaurant, pubs & spas) under license by the Customs Department.
Taxpayers may request to account for service tax based on the date of invoice via an application to the DG of Customs. Service tax due is accounted for and payable to the Royal Malaysian Customs Department (RMCD) every 2 months (i.e. taxable period).
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
