Αποτελέσματα Αναζήτησης
1 Ιαν 2000 · (1) No person shall charge or collect from any person any sum of money for the purpose of paying service tax levied under this Act in respect of any service provided by him or on his behalf unless he is liable under this Act to pay such service tax.
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).
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).
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 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.
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.
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.
