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1 Ιαν 2000 · (1) This Act may be cited as the Service Tax Act 1975 and shall apply throughout Malaysia excluding Langkawi, Labuan and Tioman. (1A) This Act shall not apply to the area known as the Joint Development Area.
Service Tax / Government Tax - Secara undang-undang dikenakan dengan kadar 6% (mulai Januari 2011) dibawah Akta Cukai Perkhidmatan 1975 keatas kategori perniagaan dalam “ hospitality Industry ” contoh: hotel, restoran, pubs dan SPA dibawah lessen yang dikeluarkan oleh JKDM.
Cukai perkhidmatan adalah satu jenis cukai dalam negeri yang dikenakan di bawah Akta Cukai Perkhidmatan 1975 (ACP). Cukai Perkhidmatan dikenakan ke atas apa-apa perkhidmatan yang kena dibayar cukai yang disediakan oleh mana-mana orang yang kena membayar cukai (pemegang lesen).
a) What is Service Tax? Service tax that is a tax charged and levied on taxable services provided by any taxable person in Malaysia in the course and furtherance of business. Taxable person is any person who belongs in Malaysia and is prescribed to be a taxable person.
1 Ιαν 2023 · “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, 1975 applies throughout Malaysia with the exception of Labuan, Langkawi, and the Joint Development Area. As such, taxable services provided by taxable persons located outside Malaysia would not be liable to service tax.
The Service Tax Act 1975 [Act 151] which makes provision for the charging, levying and collecting of service tax came into force on March 1, 1975. The Service Tax Act 1975 is applicable throughout Malaysia except in Labuan, Langkawi, Tioman, Free Zones and Joint Development Area (JDA).
