05 Jul 2024
by RSM

Updated Service Tax Guides issued by the Royal Malaysian Customs Department (RMCD)

Malaysian businesses should be aware of the recent updates from RMCD, especially the service tax rate change from 6% to 8%. It's important for businesses to review all services provided to ensure correct service tax application. There are new exemptions for logistic service providers, expanding B2B exemptions to help more businesses and reduce tax effects in the logistics supply chain. Recently, RMCD has released several updated guides in Malay on service tax rates and their implications:

  1. Guide on Accommodation Services (26 February 2024)
  2. Guide on Consultancy, Training, and Coaching Services (29 February 2024)
  3. Guide on Logistic Services (5 April 2024)
  4. Guide on Employment Services (14 May 2024)
  5. Guide on Customs Agent (30 May 2024)

Download RSM's guide for the full breakdown.