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“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);
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 Act 807 SERVICE TAX ACT 2018 An Act to provide for the charging, levying and collecting of service tax, and for matters connected therewith. [1 September 2018, P.U. (B) 508/2018] 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 ...
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.
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.
GUIDE ON CHARGEABILITY TO SERVICE TAX UNDER THE SECOND SCHEDULE TO THE SERVICE TAX REGULATIONS 1975. The Royal Malaysian Customs Department (RMCD) has released an updated version (updated as at 11 November 2013) of the above Guide.
Service Tax Act 1975 (Act 151) & Regulations & Order 1975 : as at 31st March 1998 / compiled by Legal Research Board Malaysia
