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Amendments to Service Tax

by admin for NEWS, UPDATES
Amendments to Service Tax
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Please be informed that effective 1st of January 2019, there will be amendments to service tax treatment as follows:-

1. EXEMPTION FROM PAYMENT OF SERVICE TAX UNDER THE SERVICE TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX) ORDER 2018.

(a) The exemption is applicable for service tax registered person in Group G who acquires taxable services under Group G item (a), (b), (c), (d), (e), (f), (g), (h) and (i) from another service tax registered person in Group G. The exemption is not applicable for taxable services under item (j) and (k) of Group G.

(b) This exemption is also applicable for services tax registered person in item 8 of Group I who acquires taxable services under item 8 of Group I (advertising services) from another services tax registered person in item 8 of Group I.

2. MINISTER’S EXEMPTION FOR IMPORTED TAXABLE SERVICE IN GROUP G (PROFESSIONALS); This exemption will be applicable to any company in Malaysia who acquires taxable services of Group G item (a), (b), (c), (d), (e), (f), (g), (h) and (i) from any company within the same group of companies outside Malaysia.

You may check out the version of 2018.0.1.5 for the changes.
Estimated Release Date : 31/3/2019

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