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Service Tax Legislation (SeTL)

Act​

  1. Service Tax 2018

Regulations​

  1. Service Tax Regulations 2018

  2. Service Tax (Customs Ruling) Regulations 2018

  3. Service Tax (Compounding of Offences) Regulations 2018

Order​

  1. Appointment of Date of Coming into Operation

  2. Appointment of Effective Date for Charging and Levying of Service Tax

  3. Service Tax (Imposition Of Tax For Taxable Service in Respect of Designated Areas and Special Areas) Order 2018

  4. Service Tax (Rates Of Tax) Order 2018

Taxable Person​

A service provider who is liable to be registered or registered under the Service Tax Act 2018. The service provider provides taxable services in the course or furtherance of business in Malaysia.

Scope and Charge​

Service tax is charged on:

  • Any provision of taxable services;

  • Made in the course or furtherance of any business;

  • By a taxable person; and

  • In Malaysia

Service tax is not chargeable on:

  • Imported services

  • Exported services