Malaysia: Draft service tax guide on goods delivery services

Draft guide to provide certain clarifications

Draft guide to provide certain clarifications

The Royal Malaysian Customs Department (RMCD) issued a draft service tax guide on goods delivery services (9 January 2023) to provide certain clarifications, pending the effective date of proposed expansions to the scope of services subject to service tax.


Currently only licensed courier service providers for documents or parcels not exceeding 30kg each are liable to be registered and charged a service tax. The 2022 budget announcement proposed that the scope be expanded to include goods delivery services regardless of the status of the service providers (i.e., whether licensed or not), but exclude delivery services for food or beverages as well as logistic services.

The proposal was initially scheduled to be effective 1 July 2022, was postponed to 1 January 2023 and now to a later date to be announced.

Read a January 2023 report [PDF 1 MB] prepared by the KPMG member firm in Malaysia 


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