Service Tax Amendment Regulations, Amendment Orders and Guides
The long awaited amendments to the Service Tax Regulations and Orders to effect the expansion of taxable services and the change of Service Tax rate from 6% to 8% have finally been gazetted.
The Royal Malaysian Customs Department has also issued the following Guides dated 26 February 2024 (only available in Malay language):-
• Guide on the Change in Service Tax Rate
• Guide on Logistic Services
• Guide on Accommodation Services
• Guide on Brokering or Underwriting Services
• Guide on Maintenance or Repair Services
Please click on the above header links for a summary of the amendments to the legislations (Tax Whiz) as well as a copy of the Regulations, Orders and Guides.
It is important to note that the effective date of the amendment Regulations is 26 February 2024, whilst the amendment Orders are effective 1 March 2024.
Petaling Jaya Office
Soh Lian Seng
Partner - Head of Tax and Tax Dispute Resolution
lsoh@kpmg.com.my
+ 603 7721 7019
Ng Sue Lynn
Partner - Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271
Tai Lai Kok
Partner - Head of Corporate Tax
ltai1@kpmg.com.my
+ 603 7721 7020
Bob Kee
Partner - Head of Transfer Pricing
bkee@kpmg.com.my
+ 603 7721 7029
Long Yen Ping
Partner - Head of Global Mobility Services yenpinglong@kpmg.com.my
+ 603 7721 7018
Outstation Offices
Penang
Evelyn Lee
Partner - Penang Tax
evewflee@kpmg.com.my
+603 7721 2399
Ipoh
Crystal Chuah Yoke Chin
Associate Director - Ipoh Tax
ycchuah@kpmg.com.my
+603 7721 2714
Kuching & Miri
Regina Lau
Partner - Kuching & Miri Tax
reglau@kpmg.com.my
+603 7721 2188
Kota Kinabalu
Titus Tseu
Executive Director - Kota Kinabalu Tax
titustseu@kpmg.com.my
+603 7721 2822
Johor
Ng Fie Lih
Partner - Johor Tax
flng@kpmg.com.my
+603 7721 2514