{"id":1804,"date":"2025-02-12T07:31:11","date_gmt":"2025-02-12T07:31:11","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1804"},"modified":"2026-07-03T12:20:03","modified_gmt":"2026-07-03T04:20:03","slug":"registering-business","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/registering-business\/","title":{"rendered":"Pendaftaran Perniagaan"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1804\" class=\"elementor elementor-1804\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b48c9e6 e-flex e-con-boxed e-con e-parent\" data-id=\"b48c9e6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb9312f elementor-widget elementor-widget-heading\" data-id=\"bb9312f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Registering Business<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f9c9e7 e-flex e-con-boxed e-con e-parent\" data-id=\"9f9c9e7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef5104d e-n-tabs-none elementor-widget elementor-widget-n-tabs\" data-id=\"ef5104d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal&quot;:&quot;stretch&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"250941517\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-2509415171\" data-tab-title-id=\"e-n-tab-title-2509415171\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-2509415171\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tSALES TAX\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2509415172\" data-tab-title-id=\"e-n-tab-title-2509415172\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2509415172\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tSERVICE TAX\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-2509415171\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2509415171\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-f4d83b0 e-con-full e-flex e-con e-child\" data-id=\"f4d83b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0a781d elementor-widget elementor-widget-text-editor\" data-id=\"f0a781d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Taxable goods manufacturers are required \/ liable to be registered when; <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> SALES VALUE OF TAXABLE GOODS has exceeded RM500,000 for 12 months period; <\/span><\/div><\/li><\/ul><\/li><\/ul><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Manufacturers who carry out sub-contract work on taxable goods where the VALUE of work performed exceeds RM500,000 for 12 months period. <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Taxable goods belong to: <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Registered manufacturer, non-registered manufacturer and manufacturer in special area (FIZ and LMW). <\/span><\/div><\/li><\/ul><\/li><\/ul><\/li><\/ul><ul class=\"dfwp-list\" style=\"list-style-type: none;\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Note: Registered Person will be known as Registered Manufacturers <\/span><\/div><\/li><\/ul><ul class=\"dfwp-list\" style=\"list-style-type: none;\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> <b>Voluntary registration<\/b> <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Taxable goods \u2013 below threshold. <\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Persons who are exempted from registration <\/span><\/div><\/li><\/ul><\/li><\/ul><ul class=\"dfwp-list\" style=\"list-style-type: none;\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> <b>Determination of Turnover<\/b> <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Manufacturers should calculate the sales value of taxable goods for a period of 12 months using the following methods: <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> <b>Historical Method; <\/b> <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> The total value of taxable goods in that month and the 11 months immediately preceding the month; <\/span><\/div><\/li><\/ul><\/li><\/ul><\/li><li style=\"list-style-type: none;\"><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> <b>Future Method; <\/b> <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> The total value of taxable goods in that month and the 11 months immediately succeeding the month. <\/span><\/div><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><ul class=\"dfwp-list\" style=\"list-style-type: none;\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> <b>Exemption from Registration<\/b> <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Manufacturer of non-taxable goods*. <\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Manufacturer below threshold <\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Sub-contractor manufacturer below threshold <\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Manufacturing activities that have been exempted from registration. E.g.: <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Tailoring <\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Installation incorporation of goods into building <\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Jeweler, optician <\/span><\/div><\/li><\/ul><\/li><\/ul><\/li><li style=\"list-style-type: none;\"><ul class=\"dfwp-list\" style=\"list-style-type: none;\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> <b><i>* Not eligible for voluntary registration<\/i> <\/b> <\/span><\/div><\/li><\/ul><\/li><\/ul><ul class=\"dfwp-list\" style=\"list-style-type: none;\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> <b>Transitional Registration <\/b> <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Manufacturer who is liable to be registered is required to register <b>before<\/b> 1st September 2018 <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Registration commencement date will be on <b>1st September 2018<\/b> <\/span><\/div><\/li><\/ul><\/li><\/ul><\/li><\/ul><ul class=\"dfwp-list\" style=\"list-style-type: none;\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> <b>Automatic Registration <\/b> <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Manufacturers who are GST Registered Persons which have been identified and fulfilled the required criteria will be registered automatically as Registered Manufacturer under Sales Tax. <\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> Registered Manufacturer need to charge tax beginning <b>1st September 2018<\/b> <\/span><\/div><\/li><\/ul><\/li><\/ul><ul class=\"dfwp-list\" style=\"list-style-type: none;\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> <b>Persons Not Registered Automatically <\/b> <\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\"> GST registered person who fulfilled the required criteria to be registered but were not registered by 1st September 2018 need to apply for registration within 30 days from the commencement date. <\/span><\/div><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2509415172\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2509415172\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-8f3eaf2 e-con-full e-flex e-con e-child\" data-id=\"8f3eaf2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c59448 elementor-widget elementor-widget-text-editor\" data-id=\"0c59448\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Eligible for Registration<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9aa7ce elementor-widget elementor-widget-image\" data-id=\"f9aa7ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mysst.customs.gov.my\/wp-content\/uploads\/2026\/07\/register2.png\" class=\"attachment-large size-large wp-image-6686\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-501a661 elementor-widget elementor-widget-text-editor\" data-id=\"501a661\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"dfwp-list\" style=\"list-style-type: none; margin-left: -10px;\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nThe services provided by the service provider from Group G number 1-8 excludes the said services if provided in connection with:\n<\/span><\/div><\/li>\n<\/ul>\n<ol class=\"dfwp-list\" type=\"a\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\ngoods or land outside Malaysia or where the subject matter relates to a country outside Malaysia; or\n<\/span><\/div><\/li>\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nany statutory fees paid to the government or statutory body\n<\/span><\/div><\/li>\n<\/ol>\n\n<ul class=\"dfwp-list\" style=\"list-style-type: none;\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\">\n\n<b> Rate of tax<\/b> is amended to :-\n\n&nbsp;\n\n<\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n6% (1 Sept 2018 &#8211; 29 Feb 2024)\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n \t<li style=\"list-style-type: none;\">\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n8% (Start 1 Mac 2024) except F&amp;B, Parking, Logistic &amp; Telecommunications &#8211; 6%\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n \t<li style=\"list-style-type: none;\">\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nProvision of credit card or charge card services\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nA specific rate of tax of <b>RM 25<\/b> is imposed upon issuance of principal or supplementary card and every subsequent year or part thereof\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<!--\n<ul class=\"dfwp-list\" style=\"list-style-type:none\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\">\n                <span class=\"headertitle headermarker\">\n<b>Eligible from Registration<\/b>\n<\/span><\/div><\/li>\n<\/ul>\n<ul class=\"dfwp-list\" style=\"list-style-type:none\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\">\n                <span class=\"headertitle headermarker\">\n<img fetchpriority=\"high\" decoding=\"async\" src=\"~\/assets\/images\/Licensing_BI.png\" width=\"600\" height=\"400\">\n<\/span><\/div><\/li>\n<\/ul>\n-->\n<ul class=\"dfwp-list\" style=\"list-style-type: none;\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Determination of Turnover<\/b>\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Mandatory<\/b>\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nAny person providing taxable services is liable to be registered if \u2013\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nin the case the total amount of taxable services is prescribed, the total amount of taxable services provided by him in 12 months exceed threshold and the liability to be registered is at the following time whichever is the earlier:\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n \t<li style=\"list-style-type: none;\">\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Historical Method; <\/b>\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nThe total value of taxable goods in that month and the 11 months immediately preceding the month;\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n \t<li style=\"list-style-type: none;\">\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Future Method; <\/b>\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nThe total value of taxable goods in that month and the 11 months immediately succeeding the month.\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nIn the case no amount of taxable services is prescribed, the liability to be registered is on the date of the commencement of the business.\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul class=\"dfwp-list\" style=\"list-style-type: none;\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Voluntary registration &#8211;<\/b>\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nBy application;\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n \t<li style=\"list-style-type: none;\">\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nProvide taxable services;\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nThe total amount of taxable services provided by him in 12 months is below threshold.\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n \t<li style=\"list-style-type: none;\">\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nSubject to conditions determine by DG\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul class=\"dfwp-list\" style=\"list-style-type: none;\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Branch Registration<\/b> is allowed for Service Tax.\n<\/span><\/div><\/li>\n<\/ul>\n<ul class=\"dfwp-list\" style=\"list-style-type: none;\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Group Registration<\/b> is not applicable\n<\/span><\/div><\/li>\n<\/ul>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Transitional Registration<\/b>\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nTaxable Service Provider who is liable to be registered is required to register <b>before<\/b> 1st September 2018\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n \t<li style=\"list-style-type: none;\">\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nRegistration effective date will be on <b>1st September 2018<\/b>\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Automatic Registration on 1st September 2018<\/b>\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nTaxable Service Provider who are GST Registered Persons which have been identified and fulfilled the required criteria will be registered automatically as Registered Person under Service Tax.\n<\/span><\/div><\/li>\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nRegistration Person need to charge tax beginning <b>1st September 2018<\/b>\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b>Persons Not Registered Automatically<\/b>\n<\/span><\/div>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\nGST registered person who fulfilled the required criteria to be registered but were not registered by 1st September 2018 need to apply for registration within 30 days from the effective date.\n<\/span><\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<ul class=\"dfwp-list\" style=\"list-style-type: none;\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\n<b> List of Type of Taxable Services and Threshold<\/b>\n<\/span><\/div><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37cd082 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"37cd082\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-37cd082\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"37cd082\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-a\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-5851\"><span class=\"eael-accordion-tab-title\">GROUP A<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-5851\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"group-a\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup>\n<tbody>\n<tr>\n<th>SERVICE TYPE CODE<\/th>\n<th>TAXABLE SERVICE PROVIDER<\/th>\n<th>SERVICE PROVIDER<\/th>\n<th>TAXABLE SERVICES<\/th>\n<th>THRESHOLD<\/th>\n<\/tr>\n<tr>\n<td>9901.01.0650<\/td>\n<td>Accommodation<\/td>\n<td>Accommodation: hotel, inns, lodging house, service apartment, homestay and any other similar establishment.<\/td>\n<td>All services including sale of food, drinks and tobacco products<\/td>\n<td style=\"text-align: center\">RM 500,000.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-b\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-5852\"><span class=\"eael-accordion-tab-title\">GROUP B<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-5852\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"group-b\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup><tbody><tr><th>SERVICE TYPE CODE<\/th><th>TAXABLE SERVICE PROVIDER<\/th><th>SERVICE PROVIDER<\/th><th>TAXABLE SERVICES<\/th><th>THRESHOLD<\/th><\/tr><tr><td>9902.01.2651<\/td><td>Food &amp; Beverages<\/td><td>1.Operator of restaurant, bar, snack bar, canteen, coffee house or any place which provides food and drinks<br \/>\u25cf eat-in or take-away<br \/>\u25cfExclude canteen in an educational institution or operated by a religious institution or body.<br \/>2.Caterer<br \/>3.Food court operator<\/td><td>All services including prepared or served food or drinks; and sale of tobacco products, alcoholic and non-alcoholic beverages<\/td><td><center>RM 1,500,000.00<\/center><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-c\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-5853\"><span class=\"eael-accordion-tab-title\">GROUP C<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-5853\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"group-c\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup>\n<tbody>\n<tr>\n<th>SERVICE TYPE CODE<\/th>\n<th>TAXABLE SERVICE PROVIDER<\/th>\n<th>SERVICE PROVIDER<\/th>\n<th>TAXABLE SERVICES<\/th>\n<th>THRESHOLD<\/th>\n<\/tr>\n<tr>\n<td>9903.01.0652<\/td>\n<td>Night Clubs<\/td>\n<td rowspan=\"7\">1. Night club, dance hall, cabaret<br>\n2. First, second or third class public house or first or second class beer house<br>\n3. Health or wellness center<br>\n4. Massage parlor or similar places<br><\/td>\n<td rowspan=\"7\">All services including sale of food, drinks and tobacco products<\/td>\n<td rowspan=\"7\"><center>RM 500,000.00<\/center><\/td>\n<\/tr>\n<tr>\n<td>9903.01.0653<\/td>\n<td>Dance Halls<\/td>\n<\/tr>\n<tr>\n<td>9903.01.0654<\/td>\n<td>Health Centres<\/td>\n<\/tr>\n<tr>\n<td>9903.01.0655<\/td>\n<td>Massage Parlours<\/td>\n<\/tr>\n<tr>\n<td>9903.01.0656<\/td>\n<td>Public Houses<\/td>\n<\/tr>\n<tr>\n<td>9903.01.0657<\/td>\n<td>Beer House<\/td>\n<\/tr>\n<tr>\n<td>9903.07.0691<\/td>\n<td>Karaoke Cente<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-d\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-5854\"><span class=\"eael-accordion-tab-title\">GROUP D<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-5854\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"group-d\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup>\n<tbody>\n<tr>\n<th>SERVICE TYPE CODE<\/th>\n<th>TAXABLE SERVICE PROVIDER<\/th>\n<th>SERVICE PROVIDER<\/th>\n<th>TAXABLE SERVICES<\/th>\n<th>THRESHOLD<\/th>\n<\/tr>\n<tr>\n<td>9904.01.1658<\/td>\n<td>Private Clubs<\/td>\n<td>Private Clubs<\/td>\n<td>All services including sale of food, drinks and tobacco products<\/td>\n<td><center>RM 500,000.00<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-e\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-5855\"><span class=\"eael-accordion-tab-title\">GROUP E<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-5855\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"group-e\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup>\n<tbody>\n<tr>\n<th>SERVICE TYPE CODE<\/th>\n<th>TAXABLE SERVICE PROVIDER<\/th>\n<th>SERVICE PROVIDER<\/th>\n<th>TAXABLE SERVICES<\/th>\n<th>THRESHOLD<\/th>\n<\/tr>\n<tr>\n<td>9905.01.1659<\/td>\n<td>Gold Club &amp; Golf Driving Range<\/td>\n<td>Golf club and driving range<\/td>\n<td>All services including sale of food, drinks and tobacco products<\/td>\n<td><center>RM 500,000.00<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-f\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-5856\"><span class=\"eael-accordion-tab-title\">GROUP F<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-5856\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"group-f\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup><tbody><tr><th>SERVICE TYPE CODE<\/th><th>TAXABLE SERVICE PROVIDER<\/th><th>SERVICE PROVIDER<\/th><th>TAXABLE SERVICES<\/th><th>THRESHOLD<\/th><\/tr><tr><td>9906.01.1660<\/td><td>Betting &amp; Gaming<\/td><td>Betting and gaming provider involving bettings, sweepstakes, lotteries, gaming machines or games of chance.<\/td><td>1. Betting and gaming services involving bettings, sweepstakes, lotteries, gaming machines or games of chance.<br \/>2. Conducting tournaments involving bettings, sweepstakes, lotteries, gaming machines or games of chance.<br \/>3. Conducting or allowing the conduct of a card game or any other game by the casino operator<\/td><td><center>RM 500,000.00<\/center><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-g\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-5857\"><span class=\"eael-accordion-tab-title\">GROUP G<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-5857\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"group-g\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup><tbody><tr><th>SERVICE TYPE CODE<\/th><th>TAXABLE SERVICE PROVIDER<\/th><th>SERVICE PROVIDER<\/th><th>TAXABLE SERVICES<\/th><th>THRESHOLD<\/th><\/tr><tr><td>9907.01.0670<\/td><td>Advocate &amp; solicitor, Syarie Lawyer<\/td><td>Advocates, solicitors and syarie lawyers<\/td><td>Legal services and other charges in connection to such services<\/td><td rowspan=\"12\"><center>RM 500,000.00<\/center><\/td><\/tr><tr><td>9907.02.0669<\/td><td>Public Accountant<\/td><td>Public Accountant<\/td><td>Accounting, auditing, book keeping, consultancy or other professional services and other charges in connection to such services<\/td><\/tr><tr><td>9907.03.0673<\/td><td>Licensed\/registered Surveyor, appraisers &amp; estate agents<\/td><td>Licensed\/registered Surveyor, appraisers &amp; estate agents<\/td><td>Surveying services including valuation, appraisal, estate agency or professional consultancy services and other charges in connection to such services<\/td><\/tr><tr><td>9907.04.0671<\/td><td>Professional Engineer<\/td><td>Professional Engineer<\/td><td>Accounting, auditing, book keeping, consultancy or other professional services and other charges in connection to such services<\/td><\/tr><tr><td>9907.05.0672<\/td><td>Architect<\/td><td>Architect<\/td><td>Architectural services including professional consultancy services and other charges in connection to such services<\/td><\/tr><tr><td>9907.06.1674<\/td><td>Consultant<\/td><td>Consultancy services excluding research and development companies<\/td><td><p>Professional consultancy services and other charges in connection to such services excluding:<\/p><p>1. Consultancy services relating to medical and surgical treatment provided by private clinics or specialist clinics; or<br \/>2. Consultancy services in connection with goods or land outside Malaysia or where the subject matter relates to a country outside Malaysia<\/p><\/td><\/tr><tr><td>9907.07.1675<\/td><td>Management<\/td><td><p>Management services excluding such services provided by:<\/p><p>1. The developer, joint management body or management corporation to the owners of a building held under a strata title; or<br \/>2. asset and fund managers<\/p><\/td><td>Management services and other charges in connection to the provision of management services including project management or project coordination<\/td><\/tr><tr><td>9907.08.1668<\/td><td>Employment agency<\/td><td>Employment agency<\/td><td><p>Employment services excluding:<\/p><p>1. Secondment of employees or supplying employees to work for another person for a period of time; or<br \/>2. Employment outside Malaysia<\/p><\/td><\/tr><tr><td>9907.09.1667<\/td><td>Private Agency(Guards\/Protection)<\/td><td>Private Agency<\/td><td>Provision of guards or the protection or security of person, property or<br \/>business excluding such services to guard or protect the above which is situated outside Malaysia<\/td><\/tr><tr><td>9907.10.1676<\/td><td>IT Providers<\/td><td>Information technology (IT) services provider<\/td><td><p>All types of IT services excluding:<\/p><p>1. Sale of goods in connection with the provision of IT services;<br \/>2. IT services in connection with goods or land outside Malaysia or where the subject matter relates to a country outside Malaysia.<\/p><\/td><\/tr><tr><td>9907.12.1690<\/td><td>Online Platform<\/td><td>Online Platform<\/td><td>Online Platform<\/td><\/tr><tr><td>9907.13.1694<\/td><td>Maintenace and Repair<\/td><td>Maintenace and Repair<\/td><td>Maintenace and Repair<\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-h\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-5858\"><span class=\"eael-accordion-tab-title\">GROUP H<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-5858\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"group-h\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup><tbody><tr><th>SERVICE TYPE CODE<\/th><th>TAXABLE SERVICE PROVIDER<\/th><th>SERVICE PROVIDER<\/th><th>TAXABLE SERVICES<\/th><th>THRESHOLD<\/th><\/tr><tr><td>9908.01.0678<\/td><td>Credit Card \/ Charge Card<\/td><td>Credit card or charge card services provider regulated by Bank Negara Malaysia<\/td><td>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<br \/><b>excluding fuel card and charge card in a closed community e.g. education institution or a sports club by its students or members <\/b><\/td><td>No Threshold<\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-i\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-5859\"><span class=\"eael-accordion-tab-title\">GROUP I<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-5859\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"group-i\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup><tbody><tr><th>SERVICE TYPE CODE<\/th><th>TAXABLE SERVICE PROVIDER<\/th><th>SERVICE PROVIDER<\/th><th>TAXABLE SERVICES<\/th><th>THRESHOLD<\/th><\/tr><tr><td>9909.01.0661<\/td><td>Insurance &amp; Takaful<\/td><td>Insurer or takaful operator<\/td><td>1. General insurance or takaful B2B and general insurance or takaful B2C excluding medical<br \/>2. Excludes<br \/>a. Insuring or takaful coverage of risks relating to the transport of passengers or goods outside Malaysia<br \/>b. Insuring or takaful coverage of risks incurred on granting credit relating to the export of goods, services or investments outside Malaysia<br \/><br \/>c. Insurance contract or takaful certificate to cover risks outside Malaysia<\/td><td rowspan=\"3\"><center>RM 500,000.00<\/center><\/td><\/tr><tr><td>9909.01.0662<\/td><td>Telecommunication<\/td><td>Telecommunication service provider<\/td><td>Telecommunication and related services excluding provisions of services to another Telco provider<\/td><\/tr><tr><td>9909.08.1679<\/td><td>Paid TV Broad Casting<\/td><td>Paid TV Broad Casting service provider<\/td><td>Paid television broadcasting services<\/td><\/tr><tr><td>9909.04.1664<\/td><td>Parking Spaces Operator<\/td><td>Parking operator<\/td><td>Provision of parking spaces for motor vehicles where parking charges are imposed<\/td><td rowspan=\"8\"><center>RM 500,000.00<\/center><\/td><\/tr><tr><td>9909.05.1666<\/td><td>Automotive Repair Centre<\/td><td>Operator of motor vehicle service or repair centre or provider of motor vehicle service or repair<\/td><td>Provision of general servicing, engine repairs and tuning, changing, adjusting and fixing of parts,<br \/>wheel balancing, wheel alignment or body repairs including knocking, welding or repainting of motor vehicles.<\/td><\/tr><tr><td>9909.07.1676<\/td><td>Hire &amp; Drive<\/td><td>Hire-and-drive passenger motor vehicle and hire-passenger motor vehicle licensed by Land Public Transport Commission,<br \/>Commercial Vehicles Licensing Board Act 1987 and Tourism Vehicles Licensing Act 1999<\/td><td>Provision of hire-and-drive or hire-passenger motor vehicle services including hire of passenger motor vehicle with or without chauffeur<\/td><\/tr><tr><td>9909.08.1677<\/td><td>Advertising<\/td><td>Advertising<\/td><td>Provisions of all advertising services excluding provision of such services for promotion outside Malaysia<\/td><\/tr><tr><td>9909.09.1680<\/td><td>Electricity<\/td><td>Transmission and distribution of electricity provider<\/td><td>Provision of electricity to any domestic consumer excluding for<br \/>the first <b>600 kWh for a minimum period of twenty-eight days per billing cycle<\/b> consumed by that consumer<\/td><\/tr><tr><td>9909.10.1681<\/td><td>Air Transport<\/td><td>Airline operator licensed under section 35 of Malaysian Aviation Commission Act 2015 [Act 771]<br \/>or air service permit under section 36 of Malaysian Aviation Commission Act 2015<\/td><td>Domestic passenger air transport service and all services in connection with such services <b>excluding the air transport route as specified under the Rural Air Services Agreement<\/b><\/td><\/tr><tr><td>9909.13.1684<\/td><td>Cleaning<\/td><td>Cleaning<\/td><td>Cleaning<\/td><\/tr><tr><td>9909.12.1683<\/td><td>Brokerage or Underwriting<\/td><td>Brokerage or Underwriting<\/td><td>Brokerage or Underwriting<\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"group-j\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-58510\"><span class=\"eael-accordion-tab-title\">GROUP J<\/span><svg aria-hidden=\"true\" class=\"fa-toggle e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/div><div id=\"elementor-tab-content-58510\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"group-j\"><table id=\"jadual\"><colgroup> <col \/> <col \/> <col \/> <col \/> <col \/> <\/colgroup><tbody><tr><th>SERVICE TYPE CODE<\/th><th>TAXABLE SERVICE PROVIDER<\/th><th>SERVICE PROVIDER<\/th><th>TAXABLE SERVICES<\/th><th>THRESHOLD<\/th><\/tr><tr><td>9910.02.0693<\/td><td>Logistic<\/td><td>Logistic<\/td><td>Logistic<\/td><td rowspan=\"3\"><center>RM 500,000.00<\/center><\/td><\/tr><tr><td>9909.06.1665<\/td><td>Courier<\/td><td>Courier service operator<\/td><td>Courier delivery services for documents or parcels not exceeding 30 kilograms each excluding such services for documents or parcels:<br \/>1. from a place outside Malaysia to a place outside Malaysia;<br \/>2. from a place within Malaysia to a place outside Malaysia; or<br \/>3. from a place outside Malaysia to a place within Malaysia and includes the <br \/>provision of courier delivery services within Malaysia that forms parts of the service<br \/>referred to in subparagraphs (ii) and (iii) where the service is provided by the same person<\/td><\/tr><tr><td>9910.02.0693<\/td><td>E-Commerce logistic<\/td><td>E-Commerce logistic<\/td><td>E-Commerce logistic<\/td><\/tr><tr><td>9909.03.0663<\/td><td>Forwarding Agents<\/td><td>Customs agent<\/td><td>Services of clearing goods from customs control<\/td><td><center>No Threshold<\/center><\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Registering Business SALES TAX SERVICE TAX Taxable goods manufacturers are required \/ liable to be registered when; SALES VALUE OF TAXABLE GOODS has exceeded RM500,000 for 12 months period; Manufacturers who carry out sub-contract work on taxable goods where the VALUE of work performed exceeds RM500,000 for 12 months period. Taxable goods belong to: Registered&#8230;<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-1804","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/comments?post=1804"}],"version-history":[{"count":157,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1804\/revisions"}],"predecessor-version":[{"id":6698,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1804\/revisions\/6698"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}