Malaysia – Tax And Revenue Update.

1 September, 2018

The Inland Revenue Board of Malaysia has issued an amendment to the following technical guideline on 17 August 2018:

 

• Garis Panduan Potongan Bagi Perbelanjaan Berhubung Dengan Yuran Kesetiausahaan Dan Yuran Pemfailan Cukai (available in Malay language only)

 
Proposed Sales and Service Tax (“SST”)
 
The Transitional Rules (as at 24 August 2018) have been published on the Royal Malaysian Customs Department’s MySST website.
 
Proposed Sales Tax
 
The following materials have been published on the Royal Malaysian Customs Department’s MySST website: 

 

• General Guide Sales Tax (as at 25 August 2018)
• Guide on Sales Tax Registration (as at 25 August 2018). 

 

Further, the following Industry Guides have also been published on the Royal Malaysian Customs Department’s MySST website: 

 

1. Automotive Industry (Excluding Commercial Vehicle) (as at 23 August 2018)
2. Manufacturing and Import/Export (as at 23 August 2018). 

 

Proposed Service Tax
 
The following materials have been published on the Royal Malaysian Customs Department’s MySST website: 

 

1. List of Proposed Taxable Services
2. General Guide Service Tax (as at 25 August 2018)
3. Guide on Service Tax Registration (as at 25 August 2018). 

 

Further, the following Industry Guides have also been published on the Royal Malaysian Customs Department’s MySST website: 

 

1. Advertising Services (as at 23 August 2018)
2. Accommodation (as at 25 August 2018)
3. Betting and Gaming (as at 23 August 2018)
4. Courier Services (as at 23 August 2018)
5. Credit Card and Charge Card (as at 20 August 2018)
6. Customs Agent Services (as at 20 August 2018)
7. Domestic Flight (as at 20 August 2018)
8. Electricity (as at 23 August 2018)
9. Employment Services (as at 25 August 2018)
10. Food & Beverages (as at 23 August 2018)
11. Group C, D & E (Clubs) (as at 23 August 2018)
12. Hire Passenger Vehicles Services (as at 20 August 2018)
13. Insurance and Takaful (as at 23 August 2018)
14. Management Services (as at 25 August 2018)
15. Motor Vehicle Services Or Repair Centre (as at 24 August 2018)
16. Paid Television Broadcasting Services (as at 23 August 2018)
17. Parking Services (as at 25 August 2018)
18. Telecommunication (as at 23 August 2018)

 

 

For further information, please contact:

 

Abhilaash Subramaniam, Shearn Delamore & Co​

abhi@shearndelamore.com