Malaysia Service Tax (Amendment) Regulations 2019 gazetted

On 30 August 2019, the Service Tax (Amendment) Regulations 2019 (the regulations) providing certain amendments to the Service Tax Regulations 2018 (the principal regulations) were gazetted. The regulations entered into force on 1 September 2019. 

The main amendments to the regulations are set out below.

  • A definition of "courier service" has been included.
  • A formula has been provided to determine the value of taxable services where payment for taxable services is made to any machine or a device operated by coins, etc.
  • The following additional particulars are required in the invoices issued by a registered person for the provision of any taxable service to a customer exempted from payment of service tax under section 34 of the Service Tax Act 2018:

       - name and address of the customer;
       - the customer's service tax registration number; and
       - the customer's total amount of service tax that is exempted.
  • Only one application for registration is required if a taxable person in any prescribed group of taxable persons and services provides two or more taxable services specified in different prescribed groups, and the value of each taxable service exceeds the total prescribed threshold in the First Schedule of the principal regulations.
  • Where a company in a group of companies acquires any taxable services specified in items (a), (b), (c), (d), (f), (g), (h) or (i) of Group G (Professionals) in the First Schedule of the principal regulations from any company within the same group of companies outside Malaysia, such services will not be considered imported taxable services.
  • Certain amendments have been made to the list of taxable services provided in the First Schedule of the principal regulations.
  • New forms are provided replacing the previous Form SST-01, Form SST-02 and Form SST-02A of the principal regulations.

 

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