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.