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Semua Muka

Scope of Tax
The Service tax Act, 1975 applies throughout Malaysia with the exception of Labuan, Langkawi, and the Joint Development Area. As such, taxable services provided by taxable persons located outside Malaysia would not be liable to service tax.

Basis of Taxation
Service tax was initially charged and levied on prescribed goods sold or provided either by or in any prescribed establishment and on prescribed services provided by or in prescribed professional establishment. Over the years this list of prescribed services, prescribed establishment, and prescribed professional establishment grew longer.

In 1999, the Act was amended and of significance is the amendment to section 3. As provided under section 3, service tax is charged and levied on the provision of taxable service by any taxable person, except exported taxable services (this was later to be deleted by an amendment in 1 January, 2003).
Section 2 was also amended to provide for definitions of “taxable person” and “taxable services”. In this regard, taxable person is defined as any person who is prescribed to be a taxable person and taxable services means any service which is prescribed to be a taxable service.  With the commencement of these amendments, the sales or provision of taxable goods is now a provision of taxable service rather than sale or provision of taxable goods itself.

Taxable Persons
 Schedule 2 of the Sales Tax Regulations, 1975 provides the list of taxable persons and taxable services. They can be grouped into the following:
•    Group A:     Hotels    having more than 25 rooms
•    Group B1:   Restaurants located in hotel having more than 25 rooms
•    Group B2:   Restaurants located in hotel having 25 rooms or less with an annual sales turnover of  taxable services exceeding RM300,000
•    Group C:    Restaurants located outside hotel with an annual sales turnover of taxable services exceeding RM3,000,000. In the case of food courts, the amount is RM3,000,000
•    Group D:    Night-Clubs, Dance Halls, Cabarets, Health Centres,

                       Massage Parlours, Public Houses and Beer Houses
•    Group E:     Private Clubs an annual sales turnover of taxable services

                       exceeding RM300,000
•    Group E1:   Golf Course and Golf Driving Range other than those in

                       Groups A and E with an annual sales turnover of taxable

                       services exceeding RM300,000
•    Group F:     Private Hospitals with an annual sales turnover of taxable

                       services exceeding RM300,000
•    Group G:    Other Service Providers:

Subheading I    
•    Any person who is an Insurance company registered under the relevant laws for the time being in force
•    Any person providing communication services registered under the Communications and Multimedia Act 1998 or licensed under the Communications and Multimedia (Licensing) Regulations 2000
•    Any person granted permission to act as agent for transacting business relating to import and export of goods under section 90 of the Customs Act 1967
•    Any person who is licensed under section 65 or 65E of the Customs Act 1967 and is granted permission to act as agent for transacting business relating to import and export of goods that is stored in the licensed warehouse or  inland clearance depot

Subheading II
•    Any person, government agency or semi-government agency who operates parking spaces for motor vehicles with an annual turnover of taxable service exceeding RM150,000
•    Any person providing courier services with an annual turnover of  taxable service exceeding RM150,000
•    Any person operating motor vehicle service or repair centre or both  with an annual turnover of taxable service exceeding RM150,000
•    Any person who is a Private Agency licensed under the Private  Agencies Act 1971 with an annual turnover of taxable service exceeding RM150,000
•    Any person providing employment with an annual turnover of taxable service exceeding RM150,000
•    Any Public Accountant registered under the relevant laws for the time being in force
•    Any person who is an Advocate and Solicitor registered under the relevant laws for the time being in force
•    Any person who is a Professional Engineer registered under the relevant laws for the time being in force
•    Any person who is an Architect registered under the relevant laws for the time being in force
•    Any person who is a Licensed or Registered Surveyors including Registered Valuers, Appraisers or Estate Agents registered under the relevant law for the time being in force
•    Any person who provides consultancy services
•    Any person who provides management services
 

Subheading III
•    Any person who provides hire-and-drive car and hire-car services with an annual turnover of taxable service exceeding RM300,000
•    Any person, government agency or semi-government agency who provides advertising services an annual turnover of taxable service exceeding RM300,000

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