Service Tax Policies
The Royal Malaysian Customs Department has issued the following Service Tax Policies:-
1) Service Tax Policy 5/2025 (Amendment No. 2) – Private Healthcare Services dated 23 October 2025
2) Service Tax Policy 6/2025 – Private Healthcare Services dated 23 October 2025
3) Service Tax Policy 7/2025 – Construction Works Services dated 24 October 2025
Note that all the above Service Tax Policies take effect retrospectively i.e. effective 1 July 2025. Amongst others, Service Tax Policy 7/2025 clarifies the Sales Tax and Service Tax implications relating to construction works which involve both goods and services.
Please click on the above header links for a copy of the Service Tax Policies and a summary of the salient points for further information.
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
evewflee@kpmg.com.my
+603 7721 2399
Ipoh
Crystal Chuah Yoke Chin
Associate Director
ycchuah@kpmg.com.my
+603 7721 2714
Kuching & Miri
Regina Lau
Partner
reglau@kpmg.com.my
+603 7721 2188
Kota Kinabalu
Titus Tseu
Executive Director
titustseu@kpmg.com.my
+603 7721 2822
Johor
Ng Fie Lih
Partner
flng@kpmg.com.my
+603 7721 2514