SERVICE TYPE CODE TAXABLE SERVICE PROVIDER SERVICE PROVIDER TAXABLE SERVICES THRESHOLD
9901.01.0650 Accommodation Accommodation: hotel, inns, lodging house, service apartment, homestay and any other similar establishment. All services including sale of food, drinks and tobacco products
RM 500,000.00
SERVICE TYPE CODE TAXABLE SERVICE PROVIDER SERVICE PROVIDER TAXABLE SERVICES THRESHOLD
9902.01.2651 Food & Beverages 1.Operator of restaurant, bar, snack bar, canteen, coffee house or any place which provides food and drinks
● eat-in or take-away
●Exclude canteen in an educational institution or operated by a religious institution or body.
2.Caterer
3.Food court operator
All services including prepared or served food or drinks; and sale of tobacco products, alcoholic and non-alcoholic beverages
RM 1,500,000.00
SERVICE TYPE CODE TAXABLE SERVICE PROVIDER SERVICE PROVIDER TAXABLE SERVICES THRESHOLD
9903.01.0652 Night Clubs 1. Night club, dance hall, cabaret
2. First, second or third class public house or first or second class beer house
3. Health or wellness center
4. Massage parlor or similar places
All services including sale of food, drinks and tobacco products
RM 500,000.00
9903.01.0653 Dance Halls
9903.01.0654 Health Centres
9903.01.0655 Massage Parlours
9903.01.0656 Public Houses
9903.01.0657 Beer House
SERVICE TYPE CODE TAXABLE SERVICE PROVIDER SERVICE PROVIDER TAXABLE SERVICES THRESHOLD
9904.01.1658 Private Clubs Private Clubs All services including sale of food, drinks and tobacco products
RM 500,000.00
SERVICE TYPE CODE TAXABLE SERVICE PROVIDER SERVICE PROVIDER TAXABLE SERVICES THRESHOLD
9905.01.1659 Gold Club & Golf Driving Range Golf club and driving range All services including sale of food, drinks and tobacco products
RM 500,000.00
SERVICE TYPE CODE TAXABLE SERVICE PROVIDER SERVICE PROVIDER TAXABLE SERVICES THRESHOLD
9906.01.1660 Betting & Gaming Betting and gaming provider involving bettings, sweepstakes, lotteries, gaming machines or games of chance. 1. Betting and gaming services involving bettings, sweepstakes, lotteries, gaming machines or games of chance.
2. Conducting tournaments involving bettings, sweepstakes, lotteries, gaming machines or games of chance.
3. Conducting or allowing the conduct of a card game or any other game by the casino operator
RM 500,000.00
SERVICE TYPE CODE TAXABLE SERVICE PROVIDER SERVICE PROVIDER TAXABLE SERVICES THRESHOLD
9907.01.0670 Advocate & solicitor, Syarie Lawyer Advocates, solicitors and syarie lawyers Legal services and other charges in connection to such services
RM 500,000.00
9907.02.0669 Public Accountant Public Accountant Accounting, auditing, book keeping, consultancy or other professional services and other charges in connection to such services
9907.03.0673 Licensed/registered Surveyor, appraisers & estate agents Licensed/registered Surveyor, appraisers & estate agents Surveying services including valuation, appraisal, estate agency or professional consultancy services and other charges in connection to such services
9907.04.0671 Professional Engineer Professional Engineer Accounting, auditing, book keeping, consultancy or other professional services and other charges in connection to such services
9907.05.0672 Architect Architect Architectural services including professional consultancy services and other charges in connection to such services
9907.06.1674 Consultant Consultancy services excluding research and development companies Professional consultancy services and other charges in connection to such services excluding:
1. Consultancy services relating to medical and surgical treatment provided by private clinics or specialist clinics; or
2. Consultancy services in connection with goods or land outside Malaysia or where the subject matter relates to a country outside Malaysia
9907.07.1675 Management Management services excluding such services provided by:
1. The developer, joint management body or management corporation to the owners of a building held under a strata title; or
2. asset and fund managers
Management services and other charges in connection to the provision of management services including project management or project coordination
9907.08.1668 Employment agency Employment agency Employment services excluding:
1. Secondment of employees or supplying employees to work for another person for a period of time; or
2. Employment outside Malaysia
9907.09.1667 Private Agency(Guards/Protection) Private Agency Provision of guards or the protection or security of person, property or business excluding such services to guard or protect the above which is situated outside Malaysia
9907.10.1676 IT Providers Information technology (IT) services provider All types of IT services excluding:
1. Sale of goods in connection with the provision of IT services;
2. IT services in connection with goods or land outside Malaysia or where the subject matter relates to a country outside Malaysia.
SERVICE TYPE CODE TAXABLE SERVICE PROVIDER SERVICE PROVIDER TAXABLE SERVICES THRESHOLD
9908.01.0678 Credit Card / Charge Card Credit card or charge card services provider regulated by Bank Negara Malaysia Provision of credit card or charge card services through the issuance of a principal credit card, principal charge card, supplementary credit card or supplementary charge card, whether or not annual subscription or fee is imposed excluding fuel card and charge card in a closed community e.g. education institution or a sports club by its students or members No Threshold
SERVICE TYPE CODE TAXABLE SERVICE PROVIDER SERVICE PROVIDER TAXABLE SERVICES THRESHOLD
9909.01.0661 Insurance & Takaful Insurer or takaful operator 1. General insurance or takaful B2B and general insurance or takaful B2C excluding medical
2. Excludes
a. Insuring or takaful coverage of risks relating to the transport of passengers or goods outside Malaysia
b. Insuring or takaful coverage of risks incurred on granting credit relating to the export of goods, services or investments outside Malaysia
c. Insurance contract or takaful certificate to cover risks outside Malaysia
RM 500,000.00
9909.01.0662 Telecommunication Telecommunication service provider Telecommunication and related services excluding provisions of services to another Telco provider
9909.08.1679 Paid TV Broad Casting Paid TV Broad Casting service provider Paid television broadcasting services
9909.03.0663 Forwarding Agents Customs agent Services of clearing goods from customs control
No Threshold
9909.04.1664 Parking Spaces Operator Parking operator Provision of parking spaces for motor vehicles where parking charges are imposed
RM 500,000.00
9909.05.1666 Automotive Repair Centre Operator of motor vehicle service or repair centre or provider of motor vehicle service or repair Provision of general servicing, engine repairs and tuning, changing, adjusting and fixing of parts, wheel balancing, wheel alignment or body repairs including knocking, welding or repainting of motor vehicles.
9909.06.1665 Courier Courier service operator Courier delivery services for documents or parcels not exceeding 30 kilograms each excluding such services for documents or parcels:
1. from a place outside Malaysia to a place outside Malaysia;
2. from a place within Malaysia to a place outside Malaysia; or
3. from a place outside Malaysia to a place within Malaysia and includes the provision of courier delivery services within Malaysia that forms parts of the service referred to in subparagraphs (ii) and (iii) where the service is provided by the same person
9909.07.1676 Hire & Drive Hire-and-drive passenger motor vehicle and hire-passenger motor vehicle licensed by Land Public Transport Commission, Commercial Vehicles Licensing Board Act 1987 and Tourism Vehicles Licensing Act 1999 Provision of hire-and-drive or hire-passenger motor vehicle services including hire of passenger motor vehicle with or without chauffeur
9909.08.1677 Advertising Advertising Provisions of all advertising services excluding provision of such services for promotion outside Malaysia
9909.09.1680 Electricity Transmission and distribution of electricity provider Provision of electricity to any domestic consumer excluding for the first 600 kWh for a minimum period of twenty-eight days per billing cycle consumed by that consumer
9909.10.1681 Air Transport Airline operator licensed under section 35 of Malaysian Aviation Commission Act 2015 [Act 771] or air service permit under section 36 of Malaysian Aviation Commission Act 2015 Domestic passenger air transport service and all services in connection with such services excluding the air transport route as specified under the Rural Air Services Agreement