For the purposes of the Act, the Free Zones shall be deemed to be outside Malaysia. Service tax is a consumption tax levied and charged on any taxable service provided by any taxable person. The [...]
Taxable persons providing taxable services as indicated in the Second Schedule of the Service Tax Regulations 1975 are required to apply for service tax license once the Annual Sales Turnover [...]
The annual sales turnover threshold of RM150,000 and RM300,000 in relation to any day of the month means the sales turnover made in the period of 12 months or part thereof immediately before [...]
Value added services in relation to the Second Schedule under the heading “Taxable Services” in Group G. 1. Itemised billing/Hot Billing 2. Speed dialing 3. Last number redial 4. International [...]
- Service Tax General Guide
- How to apply Service Tax License with Customs Office?
- How to define Annual Sales Turnover (thresholds) in Service Tax Regulations?
- Value Added Services: Fourth Schedule To The Service Tax Regulations 1975
- Table for Taxable Persons and Services (Second Schedule To The Service Tax Regulations 1975)
- What is Taxable Person and Taxable Services in Service Tax?