Updated Service Tax Guides

The Royal Malaysian Customs Department (“RMCD”) has issued the following updated Service Tax Guides

1.     Guide on Food & Beverages (as at 27 December 2021)

2.     Guide on Motor Vehicle Service or Repair (as at 28 December 2021)

3.     Guide on Parking Services (as at 28 December 2021)

Please click on the above header link for copies of the Guides at the MySST portal.

The latest Guides above take into account changes to the Service Tax legislation as well as update some of the Service Tax treatments previously adopted by RMCD, such as:

Guide on Food & Beverages

Q&A 13 – Rental of space is not subject to Service Tax (in line with the Amendment to the Service Tax Regulations 2018 effective 9 October 2018).

Q&A 24 – Free F&B for staff by the F&B operator is not subject to Service Tax.

Q&A 26 – Food sold at the petrol station’s kiosk which is prepared by the staff is not subject to Service Tax because the entity is not a food preparation place that has the characteristics of a restaurant.

Q&A 31 – Food or beverages from self-service vending machines located in F&B establishments that are not owned or operated by a registered entity are not subject to Service Tax.

Guide on Parking Services

Q&A 11 – Company AB who has been given the rights to operate and maintain parking spaces by the Local Authority (“LA”) is liable to charge Service Tax under the category of “parking management services” (Group G) to LA. Separately, LA is liable to impose Service Tax on the provision of parking to the consumer (Group I). 

Guide on Motor Vehicle Service or Repair

Classified motor vehicles under the following classes in accordance to the Road Transport Act 1987:

“invalid carriages; motor cycles; tractors heavy; tractors light; motor cars heavy; motor cars, mobile machinery heavy; mobile machinery light; pedestrian controlled vehicles; trolley vehicles; trailers.”

As RMCD periodically issues updated Guides, it is important that businesses are kept abreast with the latest development in the Service Tax regime.

Guideline and FAQ on Voluntary Disclosure and Amnesty (VA) Programme – Indirect Taxes (available in English language)

Further to our Tax Whiz on 3 January 2022, the Guideline and FAQ on the VA Programme is also now available in English language.

Please click on the above link for the Guideline and FAQ at the MyVA Portal.

Our highlights are intended to provide a general overview of the key proposed tax changes and should not be used or relied upon as a substitute for detailed advice or as a basis for formulating business decisions.


Ng Sue Lynn
Executive Director
Indirect Tax Practice


Dato’ Tan Sim Kiat
Indirect Tax Practice


Yap Choon Ling
Indirect Tax Practice

Petaling Jaya Office

Soh Lian Seng
Executive Director -
Head of Tax and Head of Tax Dispute Resolution
+ 603 7721 7019

Long Yen Ping
Executive Director -
Head of Global Mobility Services
+ 603 7721 7018

Tai Lai Kok
Executive Director -
Head of Corporate Tax
+ 603 7721 7020

Ng Sue Lynn
Executive Director -
Head of Indirect Tax
+ 603 7721 7271

Bob Kee
Executive Director -
Head of Transfer Pricing
+ 603 7721 7029


Outstation Offices

Penang Office

Kuching & Miri Office

Evelyn Lee
Executive Director -
Penang Tax
+604 238 2288 (ext. 312)

Regina Lau
Executive Director -
Kuching & Miri Tax
+6082 268 308 (ext. 2188)

Kota Kinabalu Office

Johor Bahru Office

Titus Tseu
Executive Director -
Kota Kinabalu Tax
+6088 363 020 (ext. 2822)

Ng Fie Lih
Executive Director -
Johor Bahru Tax
+607 266 2213 (ext. 2514)

Ipoh Office


Crystal Chuah Yoke Chin
Tax Manager -
Ipoh Tax
+605 253 1188 (ext. 320)