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1 Ιαν 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 ...
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.
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 was introduced in Malaysia in 1975. It is a consumption tax levied on services prescribed by the Minister of Finance as taxable services. The Service Tax Act, 1975 was enacted to make provisions for the charging, levying and collecting of service tax in Malaysia.
Every taxable person shall account for service tax and sales tax due in a return according to the prescribed taxable period. The return shall be furnished to the Director General not later than the last day of the month following the end of his taxable period using form SST-02.
Service tax in Malaysia is a form of indirect single stage tax imposed on specified services termed as “taxable services”. Service tax cannot be levied on any service which is not included in the list of taxable services prescribed by the Minister under First Schedule of the Service Tax Regulations 2018. 4.
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