Malaysia: Amended and new service tax policies
Relating to private healthcare services and construction works goods and services
The Royal Malaysian Customs Department issued the following amended and new service tax policies—all effective July 1, 2025:
- Service Tax Policy 5/2025 (Amendment No. 2) – Private Healthcare Services (dated October 23, 2025)
- Service Tax Policy 6/2025 – Private Healthcare Services (dated October 23, 2025) [new]
- Service Tax Policy 7/2025 – Construction Works Goods and Services (dated October 24, 2025) [new]
Read an October 2025 report prepared by the KPMG member firm in Malaysia