{"id":1958,"date":"2025-02-14T04:26:43","date_gmt":"2025-02-14T04:26:43","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1958"},"modified":"2026-04-02T13:10:07","modified_gmt":"2026-04-02T05:10:07","slug":"faq-business","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/faq-business\/","title":{"rendered":"Perniagaan"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1958\" class=\"elementor elementor-1958\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e778f8 e-flex e-con-boxed e-con e-parent\" data-id=\"3e778f8\" 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-9847044 elementor-widget elementor-widget-heading\" data-id=\"9847044\" 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\">FAQ 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-888ece1 e-flex e-con-boxed e-con e-parent\" data-id=\"888ece1\" 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-61d3fa9 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"61d3fa9\" data-element_type=\"widget\" data-e-type=\"widget\" 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=\"102580137\" 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-1025801371\" data-tab-title-id=\"e-n-tab-title-1025801371\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1025801371\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tElectricity\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1025801372\" data-tab-title-id=\"e-n-tab-title-1025801372\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1025801372\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tAutomotive Industry\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1025801373\" data-tab-title-id=\"e-n-tab-title-1025801373\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1025801373\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tClubs (Group C. D, &amp; E)\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1025801374\" data-tab-title-id=\"e-n-tab-title-1025801374\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1025801374\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tFood and Beverages\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1025801375\" data-tab-title-id=\"e-n-tab-title-1025801375\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1025801375\" style=\"--n-tabs-title-order: 5;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tDomestic Flight\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1025801376\" data-tab-title-id=\"e-n-tab-title-1025801376\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1025801376\" style=\"--n-tabs-title-order: 6;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tManufacturing and Import\/Export\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1025801377\" data-tab-title-id=\"e-n-tab-title-1025801377\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"7\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1025801377\" style=\"--n-tabs-title-order: 7;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tAccomodation\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1025801378\" data-tab-title-id=\"e-n-tab-title-1025801378\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"8\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1025801378\" style=\"--n-tabs-title-order: 8;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tDigital Service Tax (DST)\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1025801379\" data-tab-title-id=\"e-n-tab-title-1025801379\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"9\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1025801379\" style=\"--n-tabs-title-order: 9;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tCustoms Agent Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013710\" data-tab-title-id=\"e-n-tab-title-10258013710\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"10\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013710\" style=\"--n-tabs-title-order: 10;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tFreight Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013711\" data-tab-title-id=\"e-n-tab-title-10258013711\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"11\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013711\" style=\"--n-tabs-title-order: 11;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tCourier Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013712\" data-tab-title-id=\"e-n-tab-title-10258013712\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"12\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013712\" style=\"--n-tabs-title-order: 12;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tEmployment Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013713\" data-tab-title-id=\"e-n-tab-title-10258013713\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"13\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013713\" style=\"--n-tabs-title-order: 13;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tCleaning Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013714\" data-tab-title-id=\"e-n-tab-title-10258013714\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"14\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013714\" style=\"--n-tabs-title-order: 14;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tAdvertising Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013715\" data-tab-title-id=\"e-n-tab-title-10258013715\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"15\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013715\" style=\"--n-tabs-title-order: 15;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tConsulting, Training, and Tutoring Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013716\" data-tab-title-id=\"e-n-tab-title-10258013716\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"16\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013716\" style=\"--n-tabs-title-order: 16;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tProfessional Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013717\" data-tab-title-id=\"e-n-tab-title-10258013717\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"17\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013717\" style=\"--n-tabs-title-order: 17;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tParking Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013718\" data-tab-title-id=\"e-n-tab-title-10258013718\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"18\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013718\" style=\"--n-tabs-title-order: 18;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tHire Passenger Vehicles Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013719\" data-tab-title-id=\"e-n-tab-title-10258013719\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"19\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013719\" style=\"--n-tabs-title-order: 19;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTelecommunication Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013720\" data-tab-title-id=\"e-n-tab-title-10258013720\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"20\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013720\" style=\"--n-tabs-title-order: 20;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tInformation Technology Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013721\" data-tab-title-id=\"e-n-tab-title-10258013721\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"21\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013721\" style=\"--n-tabs-title-order: 21;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tPaid Television Broadcasting Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013722\" data-tab-title-id=\"e-n-tab-title-10258013722\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"22\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013722\" style=\"--n-tabs-title-order: 22;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tBetting and Gaming\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013723\" data-tab-title-id=\"e-n-tab-title-10258013723\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"23\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013723\" style=\"--n-tabs-title-order: 23;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tMotor Vehicle Services or Repair Centre\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-10258013724\" data-tab-title-id=\"e-n-tab-title-10258013724\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"24\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-10258013724\" style=\"--n-tabs-title-order: 24;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tAmusement Park\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-1025801371\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801371\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-ba66f5f e-flex e-con-boxed e-con e-child\" data-id=\"ba66f5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b5c5cf elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"4b5c5cf\" 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-4b5c5cf\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"4b5c5cf\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-what-is-the-service-tax-treatment-on-the-provision-of-electricity\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-7901\"><span class=\"eael-accordion-tab-title\">1. Q : What is the service tax treatment on the provision of electricity?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-7901\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-what-is-the-service-tax-treatment-on-the-provision-of-electricity\"><p>A : The provision of electricity to the domestic consumer which exceeds 600kWh for a minimum period of twenty-eight days per billing cycle is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-what-is-the-service-tax-treatment-on-the-provision-of-electricity-to-the-commercial-consumer\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-7902\"><span class=\"eael-accordion-tab-title\">2. Q : What is the service tax treatment on the provision of electricity to the commercial consumer?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-7902\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-what-is-the-service-tax-treatment-on-the-provision-of-electricity-to-the-commercial-consumer\"><p>A : The provision of electricity to the commercial consumer is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-mr-khalids-electricity-consumption-for-17-april-2019-to-16-may-2019-bill-30-days-is-750kwh-which-subject-to-rm0218kwh-tariff-how-much-the-service-tax-chargeable-to-mr-khalid\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-7903\"><span class=\"eael-accordion-tab-title\">3. Q : Mr Khalid's electricity consumption for 17 April 2019 to 16 May 2019 bill (30 days)  is 750kWh which subject to RM0.218\/kWh tariff. How much the service tax chargeable to Mr Khalid?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-7903\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-mr-khalids-electricity-consumption-for-17-april-2019-to-16-may-2019-bill-30-days-is-750kwh-which-subject-to-rm0218kwh-tariff-how-much-the-service-tax-chargeable-to-mr-khalid\"><p>A : Electricity consumed = 750KWH<br><br>\n<b>Value not subject to service tax =<\/b> RM130.80 (600kWh x RM0.218)<br><br>\n<b>Value subject to service tax =<\/b>  RM32.70 (150kWh x RM0.218)<br><br>\n<b>Amount service tax due = <\/b> RM1.96 (RM32.70 x 6%)<br><br>\n<b>Amount of Mr Khalid&#8217;s bill = <\/b> RM 165.46 (130.8 + 32.7 + 1.96) (RM130.80 + RM32.70 + RM1.96)\n<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-the-electricity-bill-that-ariff-received-consist-of-kumpulan-wang-tenaga-boleh-baharu-kwtbb-charges-is-the-charge-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-7904\"><span class=\"eael-accordion-tab-title\">4. Q : The electricity bill that Ariff received consist of Kumpulan Wang Tenaga Boleh Baharu (KWTBB) charges, is the charge subject to Service Tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-7904\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-the-electricity-bill-that-ariff-received-consist-of-kumpulan-wang-tenaga-boleh-baharu-kwtbb-charges-is-the-charge-subject-to-service-tax\"><p>A : KWTBB charges are not subject to service tax because it is not related to provision of electricity service.<\/p><\/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 class=\"elementor-element elementor-element-b092da5 elementor-widget elementor-widget-text-editor\" data-id=\"b092da5\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-1025801372\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801372\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-e39e5a9 e-flex e-con-boxed e-con e-child\" data-id=\"e39e5a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7a05ca elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"e7a05ca\" 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-e7a05ca\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"e7a05ca\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-how-is-the-sales-tax-chargeable-on-the-imported-ckd-pack-by-a-franchise-holder-and-subsequently-delivered-to-the-contract-manufacturers-registered-manufacturer-assembly-plant-to-be-manufacturedassembled-as-a-cbu-motor-vehicle\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2421\"><span class=\"eael-accordion-tab-title\">1. Q : How is the sales tax chargeable on the imported CKD Pack by a Franchise Holder and subsequently delivered to the contract manufacturer's (registered manufacturer) assembly plant to be manufactured\/assembled as a CBU motor vehicle?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2421\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-how-is-the-sales-tax-chargeable-on-the-imported-ckd-pack-by-a-franchise-holder-and-subsequently-delivered-to-the-contract-manufacturers-registered-manufacturer-assembly-plant-to-be-manufacturedassembled-as-a-cbu-motor-vehicle\"><p>A : The importer is entitled to claim exemption from paying sales tax on the CKD Pack subject to DG approval with the condition that all the exempted components shall be used directly in manufacturing the motor vehicle by the contract manufacturer (registered manufacturer). Sales tax is chargeable on the finish product that is built-up motor vehicle.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-what-is-the-value-to-be-used-for-local-assembled-motor-vehicles\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2422\"><span class=\"eael-accordion-tab-title\">2. Q : What is the value to be used for local assembled motor vehicles?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2422\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-what-is-the-value-to-be-used-for-local-assembled-motor-vehicles\"><p>A : Valuation method for locally assembled motor vehicle is as follows:<br><br>\n(i) Transaction value will be accepted as sales value if the sale is between non connected persons.<br>\n(ii) Computed value valuation method is to be used if the sale is between connected person, when there is no sales and motor vehicle is disposed otherwise.<br><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-is-the-sales-tax-open-market-value-omv-on-locally-assembled-commercial-vehicles-issued-by-rmcd-before-1-april-2015-still-valid-after-1-september-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2423\"><span class=\"eael-accordion-tab-title\">3. Q : Is the sales tax Open Market Value (OMV) on locally assembled commercial vehicles issued by RMCD before 1 April 2015 still valid after 1 September 2018?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2423\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-is-the-sales-tax-open-market-value-omv-on-locally-assembled-commercial-vehicles-issued-by-rmcd-before-1-april-2015-still-valid-after-1-september-2018\"><p>A : No. All the sales tax OMV on the commercial vehicles issued by RMCD before 1.4.2015 had been revoked.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-who-is-liable-to-declare-and-submit-sales-tax-returns-to-rmcd\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2424\"><span class=\"eael-accordion-tab-title\">4. Q : Who is liable to declare and submit sales tax returns to RMCD?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2424\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-who-is-liable-to-declare-and-submit-sales-tax-returns-to-rmcd\"><p>A : The registered manufacturer \/ contract manufacturer who is the manufacturer\/ assembler of taxable goods.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-what-sales-value-of-the-cbu-motor-vehicle-shall-a-registered-manufacturer-declare-if-the-registered-manufacturer-only-issue-invoice-on-lab-our-charge-to-assemble-the-ckd-pack-delivered-by-a-franchise-ap-holder\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2425\"><span class=\"eael-accordion-tab-title\">5. Q : What sales value of the CBU motor vehicle shall a registered manufacturer declare if the registered manufacturer only issue invoice on lab our charge to assemble the CKD Pack delivered by a franchise AP holder?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2425\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-what-sales-value-of-the-cbu-motor-vehicle-shall-a-registered-manufacturer-declare-if-the-registered-manufacturer-only-issue-invoice-on-lab-our-charge-to-assemble-the-ckd-pack-delivered-by-a-franchise-ap-holder\"><p>A : Under such circumstances, there is no sales involve in this transaction and computed value valuation method should be applied to determine sales value of the motor vehicle for sales tax payment purposes.<\/p><\/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 class=\"elementor-element elementor-element-40968ab elementor-widget elementor-widget-text-editor\" data-id=\"40968ab\" 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<strong>Disclaimer<\/strong>:\n<em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time\nof preparation and is subject to change when necessary.<\/em>\t\t\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<div id=\"e-n-tab-content-1025801373\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801373\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-05ccb44 e-flex e-con-boxed e-con e-child\" data-id=\"05ccb44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d33d0db elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"d33d0db\" 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-d33d0db\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"d33d0db\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-does-membership-renewal-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2211\"><span class=\"eael-accordion-tab-title\">1. Q : Does membership renewal subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2211\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-does-membership-renewal-subject-to-service-tax\"><p>A : Yes.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-my-private-club-is-providing-massage-service-to-staff-for-free-does-the-service-provided-subjected-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2212\"><span class=\"eael-accordion-tab-title\">2. Q : My private club is providing massage service to staff for free. Does the service provided subjected to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2212\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-my-private-club-is-providing-massage-service-to-staff-for-free-does-the-service-provided-subjected-to-service-tax\"><p>A : Yes, such massage service is subjected to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-i-am-a-public-house-operator-if-my-customer-bring-their-own-liquor-beer-and-consume-in-my-premise-can-i-charge-them-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2213\"><span class=\"eael-accordion-tab-title\">3. Q : I am a public house operator. If my customer bring their own liquor\/ beer and consume in my premise, can I charge them service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2213\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-i-am-a-public-house-operator-if-my-customer-bring-their-own-liquor-beer-and-consume-in-my-premise-can-i-charge-them-service-tax\"><p>A : Yes, you can charged them service tax on your other taxable services such as corkage, towel charge or cover charge if any.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-i-am-a-public-house-operator-and-my-total-value-of-taxable-services-is-less-than-rm500000-do-i-still-need-to-register-under-service-tax-act-2018-since-in-previous-service-tax-regime-it-is-compulsory-to-be-licensed-under-service-tax-act-1975\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2214\"><span class=\"eael-accordion-tab-title\">4. Q : I am a public house operator and my total value of taxable services is less than RM500,000. Do I still need to register under Service Tax Act 2018  since in previous Service Tax regime it is compulsory to be licensed under Service Tax Act 1975?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2214\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-i-am-a-public-house-operator-and-my-total-value-of-taxable-services-is-less-than-rm500000-do-i-still-need-to-register-under-service-tax-act-2018-since-in-previous-service-tax-regime-it-is-compulsory-to-be-licensed-under-service-tax-act-1975\"><p>A : You are liable to register under Service Tax Act 2018 when your total taxable services exceed RM500,000. However, if your total taxable services is below threshold, you may register under Service Tax Act 2018 as a voluntary registration.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-my-club-house-is-providing-a-vending-machine-selling-sanitary-pads-water-and-junk-foods-do-i-have-to-charge-service-tax-to-my-club-house-member-when-they-purchase-these-items\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2215\"><span class=\"eael-accordion-tab-title\">5. Q : My club house is providing a vending machine selling sanitary pads, water and junk foods. Do I have  to charge service tax to my club house member when they purchase these items?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2215\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-my-club-house-is-providing-a-vending-machine-selling-sanitary-pads-water-and-junk-foods-do-i-have-to-charge-service-tax-to-my-club-house-member-when-they-purchase-these-items\"><p>A : Provision of sale of food, drinks and tobacco products are consider as a taxable service. Therefore, the sale of water and junk foods is subject to service tax except for sale of sanitary pads.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-i-am-a-golf-club-operator-my-customer-booked-a-session-and-failed-to-be-present-on-the-event-and-i-will-charge-him-rm100-for-no-show-charge-what-is-the-service-tax-treatment-for-no-show-charge\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2216\"><span class=\"eael-accordion-tab-title\">6. Q : I am a golf club operator, my customer booked a session and failed to be present on  the event and I will charge him RM100 for no show charge. What is the service tax treatment for no show charge?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2216\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-i-am-a-golf-club-operator-my-customer-booked-a-session-and-failed-to-be-present-on-the-event-and-i-will-charge-him-rm100-for-no-show-charge-what-is-the-service-tax-treatment-for-no-show-charge\"><p>A : No show charge is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-are-tips-given-by-guests-or-customers-voluntarily-are-subjected-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2217\"><span class=\"eael-accordion-tab-title\">7. Q : Are tips given by guests or customers voluntarily are subjected to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2217\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-are-tips-given-by-guests-or-customers-voluntarily-are-subjected-to-service-tax\"><p>A : tips given by guest or customer to a staff as token of appreciation for services rendered is not part of consideration for the supply and is therefore not subject to service tax. However if the tips is included in the customer&#8217;s bill as a mandatory service charge, then service tax is chargeable.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-i-am-a-golf-club-operator-i-have-a-parking-space-and-charge-parking-fee-to-patronize-i-also-provide-rooms-for-meeting-and-lodging-or-sleeping-accommodation-does-the-services-provide-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2218\"><span class=\"eael-accordion-tab-title\">8. Q : I am a golf club operator. I have a parking space and charge parking fee to patronize. I also provide rooms for meeting and lodging or sleeping accommodation.  Does the services provide is subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2218\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-i-am-a-golf-club-operator-i-have-a-parking-space-and-charge-parking-fee-to-patronize-i-also-provide-rooms-for-meeting-and-lodging-or-sleeping-accommodation-does-the-services-provide-is-subject-to-service-tax\"><p>A : Yes, the services are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-does-partial-payment-for-membership-fee-as-a-club-member-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2219\"><span class=\"eael-accordion-tab-title\">9. Q : Does partial payment for membership fee as a club member subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2219\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-does-partial-payment-for-membership-fee-as-a-club-member-subject-to-service-tax\"><p>A : Yes. Partial payment is subject to service tax at 6%.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-mr-ahmad-booking-a-wedding-package-inclusive-of-a-hall-catering-parking-and-decoration-at-private-club-for-his-wedding-mr-ahmad-would-like-to-know-whether-this-wedding-package-is-subject-to-service-tax-or-not\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-22110\"><span class=\"eael-accordion-tab-title\">10. Q Mr. Ahmad booking a wedding package inclusive of a hall, catering, parking and decoration at private club for his wedding.  Mr. Ahmad would like to know whether this wedding package is subject to service tax or not?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22110\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-mr-ahmad-booking-a-wedding-package-inclusive-of-a-hall-catering-parking-and-decoration-at-private-club-for-his-wedding-mr-ahmad-would-like-to-know-whether-this-wedding-package-is-subject-to-service-tax-or-not\"><p>A : Yes. This wedding package is subject to service tax.<\/p><\/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 class=\"elementor-element elementor-element-7740118 elementor-widget elementor-widget-text-editor\" data-id=\"7740118\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-1025801374\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801374\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\" elementor-element elementor-element-565e56d e-flex e-con-boxed e-con e-child\" data-id=\"565e56d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d35fb8e elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"d35fb8e\" 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-d35fb8e\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"d35fb8e\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-i-am-a-restaurant-owner-and-provide-parking-facilities-for-my-customers-without-any-charges-as-they-dine-in-at-my-restaurant-am-i-required-to-account-for-service-tax-on-the-parking-facilities-which-are-provided-free-of-charge-to-the-customers-and-if-there-is-a-charge-imposed-how-do-i-account-for-the-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2211\"><span class=\"eael-accordion-tab-title\">1. Q : I am a restaurant owner and provide parking facilities for my customers without any charges as they dine-in at my restaurant.  Am I required to account for service tax on the parking facilities which are provided free of charge to the customers and if there is a  charge imposed, how do I account for the service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2211\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-i-am-a-restaurant-owner-and-provide-parking-facilities-for-my-customers-without-any-charges-as-they-dine-in-at-my-restaurant-am-i-required-to-account-for-service-tax-on-the-parking-facilities-which-are-provided-free-of-charge-to-the-customers-and-if-there-is-a-charge-imposed-how-do-i-account-for-the-service-tax\"><p>A : Parking facilities provided to the customers for free are not subject to service tax. If there is a charge imposed, it is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-i-am-a-restaurant-owner-who-received-a-customer-request-to-organize-a-birthday-celebration-however-the-fb-was-outsourced-to-a-caterer-what-is-the-treatment-for-this-situation\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2212\"><span class=\"eael-accordion-tab-title\">2. Q : I am a restaurant owner who received a customer request to organize a birthday celebration.  However, the F&amp;B was outsourced to a caterer. What is the treatment for this situation?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2212\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-i-am-a-restaurant-owner-who-received-a-customer-request-to-organize-a-birthday-celebration-however-the-fb-was-outsourced-to-a-caterer-what-is-the-treatment-for-this-situation\"><p>A : F&amp;B by the caterer which was charged to restaurant owner is subject to service tax of 6%. Birthday celebration that is charged as a package by the restaurant owner is subject to service tax with the value of F&amp;B included.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-i-cater-food-at-a-wedding-event-together-with-waiter-services-does-the-cost-of-waiter-services-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2213\"><span class=\"eael-accordion-tab-title\">3. Q : I cater food at a wedding event together with waiter services. Does the cost of waiter services subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2213\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-i-cater-food-at-a-wedding-event-together-with-waiter-services-does-the-cost-of-waiter-services-subject-to-service-tax\"><p>A : The cost of waiter services is part of the wedding package. Therefore, it is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-a-customer-ordered-catering-services-for-an-event-in-december-2018-the-deposit-was-received-in-october-2018-when-and-how-should-i-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2214\"><span class=\"eael-accordion-tab-title\">4. Q : A customer ordered catering services for an event in December 2018.  The deposit was received in October 2018. When and how should I account for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2214\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-a-customer-ordered-catering-services-for-an-event-in-december-2018-the-deposit-was-received-in-october-2018-when-and-how-should-i-account-for-service-tax\"><p>A : Deposit received in October 2018 (considering his bi-monthly taxable period is October and November) should be accounted for not later than the last day of the month following the end of each taxable period i.e. December 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-what-is-the-service-tax-treatment-for-a-wedding-package-by-fb-operator-where-the-package-is-inclusive-of-wedding-planner-tent-catering-services-makeup-photographer-dj-etc\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2215\"><span class=\"eael-accordion-tab-title\">5. Q : What is the service tax treatment for a wedding package by F&amp;B operator where the package is  inclusive of wedding planner, tent, catering services, makeup, photographer, DJ, etc?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2215\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-what-is-the-service-tax-treatment-for-a-wedding-package-by-fb-operator-where-the-package-is-inclusive-of-wedding-planner-tent-catering-services-makeup-photographer-dj-etc\"><p>A : All services in the wedding package provided by F&amp;B operator is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-what-is-the-tax-treatment-for-fb-sold-on-board-via-air-land-and-sea\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2216\"><span class=\"eael-accordion-tab-title\">6. Q : What is the tax treatment for F&amp;B sold on-board via air, land and sea?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2216\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-what-is-the-tax-treatment-for-fb-sold-on-board-via-air-land-and-sea\"><p>A : F&amp;B that is sold on-board via air, land and sea for domestic routes except Rural Air Service is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-we-cater-in-flight-food-and-beverage-for-airline-services-what-is-the-tax-treatment-for-the-in-flight-fb-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2217\"><span class=\"eael-accordion-tab-title\">7. Q : We cater in-flight food and beverage for airline services. What is the tax treatment for the in-flight F&amp;B services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2217\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-we-cater-in-flight-food-and-beverage-for-airline-services-what-is-the-tax-treatment-for-the-in-flight-fb-services\"><p>A : The in-flight catering services are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-is-service-charge-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2218\"><span class=\"eael-accordion-tab-title\">8. Q : Is service charge subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2218\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-is-service-charge-subject-to-service-tax\"><p>A : No, service charge is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-are-tips-given-by-customer-voluntarily-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2219\"><span class=\"eael-accordion-tab-title\">9. Q : Are tips given by customer voluntarily subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2219\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-are-tips-given-by-customer-voluntarily-subject-to-service-tax\"><p>A : Tips given voluntarily by a customer to a restaurant&#8217;s staff is considered as token of appreciation for the services rendered by him. Tips are not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-are-the-sales-from-vending-machines-located-in-the-fb-operators-premise-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-22110\"><span class=\"eael-accordion-tab-title\">10. Q : Are the sales from vending machines located in the F&amp;B operator's premise subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22110\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-are-the-sales-from-vending-machines-located-in-the-fb-operators-premise-subject-to-service-tax\"><p>A : Yes, all sales through any vending machines owned by F&amp;B operator is subject to service tax. Service tax is to be accounted as inclusive of the sales value.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-what-is-the-tax-treatment-for-coupon-voucher-purchased-online-and-redeemed-at-the-fb-operator\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-22111\"><span class=\"eael-accordion-tab-title\">11. Q : What is the tax treatment for coupon\/ voucher purchased online and redeemed at the F&amp;B operator?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22111\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-what-is-the-tax-treatment-for-coupon-voucher-purchased-online-and-redeemed-at-the-fb-operator\"><p>A : Coupon\/ voucher purchased online and redeemed at the F&amp;B operator is subject to service tax. The coupon\/ voucher value shall be accounted for by F&amp;B operator. The value to impose service tax is the value of actual price.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-q-is-promotion-campaign-by-the-fb-operator-eg-buy-1-free-1-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-22112\"><span class=\"eael-accordion-tab-title\">12. Q : Is promotion campaign by the F&amp;B operator e.g. buy 1 free 1 is subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22112\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-is-promotion-campaign-by-the-fb-operator-eg-buy-1-free-1-is-subject-to-service-tax\"><p>A : Yes, it is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-is-rental-of-space-in-the-fb-operators-premise-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-22113\"><span class=\"eael-accordion-tab-title\">13. Q : Is rental of space in the F&amp;B operator's premise subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22113\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-is-rental-of-space-in-the-fb-operators-premise-subject-to-service-tax\"><p>A : Yes, rental of space is considered as one of the services provided by the service provider. Hence, it is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-abc-restaurant-also-sells-non-food-merchandise-such-as-stationery-newspaper-toys-etc-in-his-restaurant-are-the-merchandise-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-22114\"><span class=\"eael-accordion-tab-title\">14. Q : ABC restaurant also sells non-food merchandise such as stationery, newspaper, toys, etc in his restaurant. Are the merchandise subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22114\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-abc-restaurant-also-sells-non-food-merchandise-such-as-stationery-newspaper-toys-etc-in-his-restaurant-are-the-merchandise-subject-to-service-tax\"><p>A : No, it is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-q-an-fb-operator-also-sells-tit-bits-and-snacks-such-as-sweets-ice-cream-banana-chips-etc-in-his-restaurant-are-the-tit-bits-and-snacks-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-22115\"><span class=\"eael-accordion-tab-title\">15. Q : An F&amp;B operator also sells tit-bits and snacks such as sweets, ice cream, banana chips, etc in his restaurant. Are the tit-bits and snacks subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22115\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-q-an-fb-operator-also-sells-tit-bits-and-snacks-such-as-sweets-ice-cream-banana-chips-etc-in-his-restaurant-are-the-tit-bits-and-snacks-subject-to-service-tax\"><p>A : No, it is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"16-q-a-walk-in-customer-came-to-my-restaurant-with-his-catch-he-requested-for-the-fish-to-be-cooked-for-him-to-dine-in-with-his-family-is-the-request-made-by-the-customer-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"16\" aria-controls=\"elementor-tab-content-22116\"><span class=\"eael-accordion-tab-title\">16. Q : A walk-in customer came to my restaurant with his catch. He requested for the fish to be cooked for him to dine in with his family.  Is the request made by the customer subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22116\" class=\"eael-accordion-content clearfix\" data-tab=\"16\" aria-labelledby=\"16-q-a-walk-in-customer-came-to-my-restaurant-with-his-catch-he-requested-for-the-fish-to-be-cooked-for-him-to-dine-in-with-his-family-is-the-request-made-by-the-customer-subject-to-service-tax\"><p>A : Yes, it is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"17-q-are-cigarettes-and-canned-beer-alcoholic-drinks-sold-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"17\" aria-controls=\"elementor-tab-content-22117\"><span class=\"eael-accordion-tab-title\">17. Q : Are cigarettes and canned beer (alcoholic drinks) sold subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22117\" class=\"eael-accordion-content clearfix\" data-tab=\"17\" aria-labelledby=\"17-q-are-cigarettes-and-canned-beer-alcoholic-drinks-sold-subject-to-service-tax\"><p>A : Yes, in accordance with Group B, First Schedule of the Service Tax Regulations 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"18-q-a-restaurant-based-in-langkawi-provides-catering-services-in-alor-setar-kedah-are-the-services-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"18\" aria-controls=\"elementor-tab-content-22118\"><span class=\"eael-accordion-tab-title\">18. Q : A restaurant based in Langkawi provides catering services in Alor Setar, Kedah. Are the services subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22118\" class=\"eael-accordion-content clearfix\" data-tab=\"18\" aria-labelledby=\"18-q-a-restaurant-based-in-langkawi-provides-catering-services-in-alor-setar-kedah-are-the-services-subject-to-service-tax\"><p>A : Services provided within or between Designated Areas are not subject to service tax. However, service tax shall be charged by any person whose principal place of business is located in a Designated Area on any taxable service provided by him within Malaysia. In the scenario above, services provided by the restaurant whose principle place of business situated in Langkawi, which is gazette as Designated Area, to Alor Setar, Kedah is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"19-q-other-than-fb-services-my-restaurant-also-provides-karaoke-session-and-dance-performance-throughout-the-dining-experience-does-those-services-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"19\" aria-controls=\"elementor-tab-content-22119\"><span class=\"eael-accordion-tab-title\">19. Q : Other than F&amp;B services, my restaurant also provides karaoke session and dance performance throughout the dining experience. Does those services subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22119\" class=\"eael-accordion-content clearfix\" data-tab=\"19\" aria-labelledby=\"19-q-other-than-fb-services-my-restaurant-also-provides-karaoke-session-and-dance-performance-throughout-the-dining-experience-does-those-services-subject-to-service-tax\"><p>A : Yes, they are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"20-q-i-am-an-fb-operator-i-also-have-assets-such-as-land-and-building-for-rent-are-those-rentals-subject-to-service-tax-what-if-the-assets-were-located-away-from-the-fb-premise-for-example-fb-premise-in-jalan-pudu-but-the-building-rented-out-were-in-selayang\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"20\" aria-controls=\"elementor-tab-content-22120\"><span class=\"eael-accordion-tab-title\">20. Q : I am an F&amp;B operator. I also have assets such as land and building for rent. Are those rentals subject to service tax?  What if the assets were located away from the F&amp;B premise, for example F&amp;B premise in Jalan Pudu but the building rented out were in Selayang?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22120\" class=\"eael-accordion-content clearfix\" data-tab=\"20\" aria-labelledby=\"20-q-i-am-an-fb-operator-i-also-have-assets-such-as-land-and-building-for-rent-are-those-rentals-subject-to-service-tax-what-if-the-assets-were-located-away-from-the-fb-premise-for-example-fb-premise-in-jalan-pudu-but-the-building-rented-out-were-in-selayang\"><p>A : The provision of any services provided by a registered F&amp;B operator is subject to service tax when the service is provided in or within the premise or when the service is a prescribed taxable service. In this example, where the land is not within the premise of the F&amp;B operator, the rental is not subject to service tax. Meanwhile a rental of a building or a part of the building within the premise is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"21-q-i-owned-a-3-storey-shop-lot-my-restaurant-is-on-the-ground-floor-and-the-two-units-above-are-rented-out-what-is-the-service-tax-treatment-for-this-scenario\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"21\" aria-controls=\"elementor-tab-content-22121\"><span class=\"eael-accordion-tab-title\">21. Q : I owned a 3-storey shop lot. My restaurant is on the ground floor and the two units above are rented out.  What is the service tax treatment for this scenario?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22121\" class=\"eael-accordion-content clearfix\" data-tab=\"21\" aria-labelledby=\"21-q-i-owned-a-3-storey-shop-lot-my-restaurant-is-on-the-ground-floor-and-the-two-units-above-are-rented-out-what-is-the-service-tax-treatment-for-this-scenario\"><p>A : The restaurant is a prescribed service provider and liable to be registered. The rented units are a part of the building within the premise provided by the registered F&amp;B operator is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"22-q-what-is-the-tax-treatment-for-fishing-activities-in-the-pond-owned-by-the-restaurant\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"22\" aria-controls=\"elementor-tab-content-22122\"><span class=\"eael-accordion-tab-title\">22. Q : What is the tax treatment for fishing activities in the pond owned by the restaurant?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22122\" class=\"eael-accordion-content clearfix\" data-tab=\"22\" aria-labelledby=\"22-q-what-is-the-tax-treatment-for-fishing-activities-in-the-pond-owned-by-the-restaurant\"><p>A : Fishing activities at the pond owned by the restaurant is considered as a service provided by the restaurant. Hence, it is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"23-q-are-the-delivery-services-by-fb-operator-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"23\" aria-controls=\"elementor-tab-content-22123\"><span class=\"eael-accordion-tab-title\">23. Q : Are the delivery services by F&amp;B operator subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22123\" class=\"eael-accordion-content clearfix\" data-tab=\"23\" aria-labelledby=\"23-q-are-the-delivery-services-by-fb-operator-subject-to-service-tax\"><p>A : Yes, the delivery services by F&amp;B operator are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"24-q-what-is-the-service-tax-treatment-on-deposit-for-reservation\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"24\" aria-controls=\"elementor-tab-content-22124\"><span class=\"eael-accordion-tab-title\">24. Q : What is the service tax treatment on deposit for reservation?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22124\" class=\"eael-accordion-content clearfix\" data-tab=\"24\" aria-labelledby=\"24-q-what-is-the-service-tax-treatment-on-deposit-for-reservation\"><p>A : Service tax is payable upon payment received. Therefore, deposit for reservation is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"25-q-a-customer-was-charged-cost-for-breaking-a-tableware-is-the-charge-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"25\" aria-controls=\"elementor-tab-content-22125\"><span class=\"eael-accordion-tab-title\">25. Q :A customer was charged cost for breaking a tableware. Is the charge subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22125\" class=\"eael-accordion-content clearfix\" data-tab=\"25\" aria-labelledby=\"25-q-a-customer-was-charged-cost-for-breaking-a-tableware-is-the-charge-subject-to-service-tax\"><p>A : No, the customer does not have to pay service tax for the broken tableware.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"26-q-are-free-meals-for-staff-by-fb-operator-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"26\" aria-controls=\"elementor-tab-content-22126\"><span class=\"eael-accordion-tab-title\">26. Q :Are free meals for staff by F&amp;B operator subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22126\" class=\"eael-accordion-content clearfix\" data-tab=\"26\" aria-labelledby=\"26-q-are-free-meals-for-staff-by-fb-operator-subject-to-service-tax\"><p>A : Yes, they are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"27-q-a-convenience-store-at-petrol-station-provides-a-facility-for-its-customers-to-prepare-food-and-beverages-themselves-eg-microwave-water-heater-hot-drink-vending-machine-etc-are-the-food-and-beverages-purchased-by-the-customer-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"27\" aria-controls=\"elementor-tab-content-22127\"><span class=\"eael-accordion-tab-title\">27. Q :A convenience store at petrol station provides a facility for its customers to  prepare food and beverages themselves (eg. microwave, water heater, hot drink vending machine, etc). Are the food and beverages  purchased by the customer is subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22127\" class=\"eael-accordion-content clearfix\" data-tab=\"27\" aria-labelledby=\"27-q-a-convenience-store-at-petrol-station-provides-a-facility-for-its-customers-to-prepare-food-and-beverages-themselves-eg-microwave-water-heater-hot-drink-vending-machine-etc-are-the-food-and-beverages-purchased-by-the-customer-is-subject-to-service-tax\"><p>A : Food and beverages purchased and consumed on self-serviced basis at convenience stores are not subject to service tax. However, if the convenience store provides area to dine in such as tables and chairs, the food prepared or served by the staff are subject to service tax, including sales of tobacco products, alcoholic and nonalcoholic beverages.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"28-q-i-am-the-owner-of-a-petrol-station-apart-from-selling-petrol-and-diesel-i-also-have-self-service-counter-which-sells-ready-packed-variety-of-food-such-as-ready-to-eat-nasi-lemak-and-fried-noodle-we-also-have-frozen-food-like-curry-puff-roti-canai-etc-as-well-as-a-small-kiosk-that-sells-snacks-eg-waffle-corn-in-cup-and-hotdog-are-the-food-above-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"28\" aria-controls=\"elementor-tab-content-22128\"><span class=\"eael-accordion-tab-title\">28. Q :I am the owner of a petrol station. Apart from selling petrol and diesel,  I also have self-service counter which sells ready packed variety of food such as ready-to-eat nasi lemak and fried noodle.  We also have frozen food like curry puff, roti canai, etc as well as a small kiosk that sells snacks e.g. waffle, corn-in-cup and hotdog.  Are the food above subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22128\" class=\"eael-accordion-content clearfix\" data-tab=\"28\" aria-labelledby=\"28-q-i-am-the-owner-of-a-petrol-station-apart-from-selling-petrol-and-diesel-i-also-have-self-service-counter-which-sells-ready-packed-variety-of-food-such-as-ready-to-eat-nasi-lemak-and-fried-noodle-we-also-have-frozen-food-like-curry-puff-roti-canai-etc-as-well-as-a-small-kiosk-that-sells-snacks-eg-waffle-corn-in-cup-and-hotdog-are-the-food-above-subject-to-service-tax\"><p>A : Ready packed food is not subject to service tax. However, the food sold at kiosk which is prepared by staff is subject to service tax, provided the petrol station operator is a registered person.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"29-q-is-service-tax-chargeable-for-food-served-at-lounges-in-airports\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"29\" aria-controls=\"elementor-tab-content-22129\"><span class=\"eael-accordion-tab-title\">29. Q :Is service tax chargeable for food served at lounges in airports?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22129\" class=\"eael-accordion-content clearfix\" data-tab=\"29\" aria-labelledby=\"29-q-is-service-tax-chargeable-for-food-served-at-lounges-in-airports\"><p>A : Generally, service tax is chargeable for F&amp;B served at lounges in airports. For passengers who receive complimentary meals at lounges, the service tax is deemed inclusive in the passenger ticket, e.g. Business class and First class. For walk-in customers who pay for the meals, the service tax is chargeable.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"30-q-i-am-a-vending-machine-operator-who-has-vending-machines-in-public-places-such-as-shopping-mall-airport-etc-should-i-register-under-service-tax-act-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"30\" aria-controls=\"elementor-tab-content-22130\"><span class=\"eael-accordion-tab-title\">30. Q :I am a vending machine operator who has vending machines in public places such as shopping mall, airport, etc.  Should I register under Service Tax Act 2018?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22130\" class=\"eael-accordion-content clearfix\" data-tab=\"30\" aria-labelledby=\"30-q-i-am-a-vending-machine-operator-who-has-vending-machines-in-public-places-such-as-shopping-mall-airport-etc-should-i-register-under-service-tax-act-2018\"><p>A : A vending machine operator is not a service provider. Therefore, vending machine operator is not liable to be registered.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"31-q-cinemas-have-snack-bars-counters-or-kiosks-selling-hot-light-meals-or-snacks-eg-waffles-pop-corn-nuggets-etc-and-beverages-to-its-customers-do-cinemas-required-to-be-registered-under-service-tax-act-2018-are-the-fb-sold-taxable\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"31\" aria-controls=\"elementor-tab-content-22131\"><span class=\"eael-accordion-tab-title\">31. Q :Cinemas have snack bars\/ counters or kiosks selling hot, light meals or snacks (e.g. waffles, pop corn, nuggets, etc)  and beverages to its customers. Do cinemas required to be registered under Service Tax Act 2018? Are the F&amp;B sold taxable?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-22131\" class=\"eael-accordion-content clearfix\" data-tab=\"31\" aria-labelledby=\"31-q-cinemas-have-snack-bars-counters-or-kiosks-selling-hot-light-meals-or-snacks-eg-waffles-pop-corn-nuggets-etc-and-beverages-to-its-customers-do-cinemas-required-to-be-registered-under-service-tax-act-2018-are-the-fb-sold-taxable\"><p>A : Since cinemas have snack bars\/ counters, a cinema can be considered as having a place which provides food and beverages. Therefore, it is liable to be registered provided the value of taxable services exceeds the prescribed threshold.<\/p><\/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 class=\"elementor-element elementor-element-b50057c elementor-widget elementor-widget-text-editor\" data-id=\"b50057c\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-1025801375\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801375\" data-tab-index=\"5\" style=\"--n-tabs-title-order: 5;\" class=\" elementor-element elementor-element-b7f72ae e-flex e-con-boxed e-con e-child\" data-id=\"b7f72ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8175b0 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"f8175b0\" 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-f8175b0\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"f8175b0\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-do-international-flight-involving-code-sharing-subject-to-service-tax-for-example-tickets-purchased-from-emirates-airline-for-dubai-route-to-penang-emirates-airline-only-provides-flights-from-dubai-to-klia-the-next-flight-from-klia-to-penang-will-be-supplied-by-domestic-airlines-such-as-malaysia-airlines-berhad\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2601\"><span class=\"eael-accordion-tab-title\">1. Q : Do international flight involving code sharing subject to service tax? For example, tickets purchased from Emirates Airline for Dubai route to Penang. Emirates Airline only provides flights from Dubai to KLIA.  The next flight from KLIA to Penang will be supplied by domestic airlines such as Malaysia Airlines Berhad.?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2601\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-do-international-flight-involving-code-sharing-subject-to-service-tax-for-example-tickets-purchased-from-emirates-airline-for-dubai-route-to-penang-emirates-airline-only-provides-flights-from-dubai-to-klia-the-next-flight-from-klia-to-penang-will-be-supplied-by-domestic-airlines-such-as-malaysia-airlines-berhad\"><p>A : No, international flights involving code sharing are not subject to service tax. It is consider as an international flight despite involving domestic routes. This flight is deemed supplied for international route based on code sharing, booking number and tickets purchased. The same treatment applies if tickets are purchased from Malaysia Airlines Berhad for the above mentioned routes.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-what-is-the-tax-treatment-for-domestic-flights-related-to-passengers-using-a-helicopter\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2602\"><span class=\"eael-accordion-tab-title\">2. Q : What is the tax treatment for domestic flights related to passengers using a helicopter?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2602\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-what-is-the-tax-treatment-for-domestic-flights-related-to-passengers-using-a-helicopter\"><p>A : The domestic flights for passengers using a helicopter is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-what-is-the-tax-treatment-for-air-passenger-service-for-purpose-of-leisure-sight-seeing\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2603\"><span class=\"eael-accordion-tab-title\">3. Q : What is the tax treatment for air passenger service for purpose of leisure (sight-seeing)?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2603\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-what-is-the-tax-treatment-for-air-passenger-service-for-purpose-of-leisure-sight-seeing\"><p>A : The provision of air passenger services (domestic only) for leisure (sight-seeing) is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-what-is-the-tax-treatment-for-the-provision-of-private-jet-unscheduled-flight-for-domestic-flight\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2604\"><span class=\"eael-accordion-tab-title\">4. Q : What is the tax treatment for the provision of private jet (unscheduled flight) for domestic flight?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2604\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-what-is-the-tax-treatment-for-the-provision-of-private-jet-unscheduled-flight-for-domestic-flight\"><p>A : Yes, the provision of private jet (unscheduled flight) for domestic flight is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-an-airline-makes-a-refund-to-a-customer-for-no-show-for-a-domestic-flight-the-refund-amount-is-inclusive-of-service-tax-where-the-airline-has-declared-and-paid-to-rmcd-is-the-airline-eligible-for-a-refund-from-rmcd\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2605\"><span class=\"eael-accordion-tab-title\">5. Q : An airline makes a refund to a customer for no show for a domestic flight. The refund amount is inclusive of  service tax where the airline has declared and paid to RMCD. Is the airline eligible for a refund from RMCD?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2605\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-an-airline-makes-a-refund-to-a-customer-for-no-show-for-a-domestic-flight-the-refund-amount-is-inclusive-of-service-tax-where-the-airline-has-declared-and-paid-to-rmcd-is-the-airline-eligible-for-a-refund-from-rmcd\"><p>A : The airline is eligible for a refund from RMCD (need to apply from RMCD) on condition that the airline can prove that the amount claimed will be refunded to the customer. The airline uses the contra mechanism in SST-02 for the refund eligible.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-a-passenger-purchased-a-domestic-flight-ticket-from-klia-to-kota-kinabalu-the-passenger-travel-with-his-pet-placed-as-cargo-is-the-fee-charged-by-the-airline-for-the-pet-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2606\"><span class=\"eael-accordion-tab-title\">6. Q : A passenger purchased a domestic flight ticket from KLIA to Kota Kinabalu. The passenger travel with his  pet placed as cargo. Is the fee charged by the airline for the pet subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2606\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-a-passenger-purchased-a-domestic-flight-ticket-from-klia-to-kota-kinabalu-the-passenger-travel-with-his-pet-placed-as-cargo-is-the-fee-charged-by-the-airline-for-the-pet-subject-to-service-tax\"><p>A : Traveling pets as cargo is not subject to service tax regardless it is a domestic flights or international flights because it is considered as transportation of goods.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-do-flight-tickets-purchased-by-the-government-of-malaysia-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2607\"><span class=\"eael-accordion-tab-title\">7. Q : Do flight tickets purchased by the Government of Malaysia subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2607\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-do-flight-tickets-purchased-by-the-government-of-malaysia-subject-to-service-tax\"><p>A : Yes, it is subject to service tax. There is no exemption given to the government on purchase of flight ticket.<\/p><\/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 class=\"elementor-element elementor-element-c70bd6a elementor-widget elementor-widget-text-editor\" data-id=\"c70bd6a\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-1025801376\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801376\" data-tab-index=\"6\" style=\"--n-tabs-title-order: 6;\" class=\" elementor-element elementor-element-741fb6b e-flex e-con-boxed e-con e-child\" data-id=\"741fb6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b741dda elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"b741dda\" 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-b741dda\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"b741dda\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-does-the-provision-of-special-schemes-under-gst-act-2018-such-as-ats-atms-and-margin-scheme-applies-in-the-sales-tax-regime\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1921\"><span class=\"eael-accordion-tab-title\">1. Q : Does the provision of special schemes under GST Act 2018 such as ATS, ATMS, and margin scheme applies in the sales tax regime?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1921\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-does-the-provision-of-special-schemes-under-gst-act-2018-such-as-ats-atms-and-margin-scheme-applies-in-the-sales-tax-regime\"><p>A : Such schemes under GST will not be applicable under sales tax regime.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-noris-sdn-bhd-has-issued-an-invoice-on-22-august-2018-and-received-full-payment-on-25-august-2018-however-the-goods-were-only-removed-to-the-buyer-on-4-september-2018-what-is-the-tax-treatment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1922\"><span class=\"eael-accordion-tab-title\">2. Q : Noris Sdn Bhd has issued an invoice on 22 August 2018 and received full payment on 25 August 2018. However, the goods were only removed to the buyer on 4 September 2018. What is the tax treatment?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1922\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-noris-sdn-bhd-has-issued-an-invoice-on-22-august-2018-and-received-full-payment-on-25-august-2018-however-the-goods-were-only-removed-to-the-buyer-on-4-september-2018-what-is-the-tax-treatment\"><p>A : Noris Sdn Bhd shall charge GST at standard rate 0%.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-vd-manufacture-sdn-bhd-performed-subcontract-work-from-15-august-2018-until-15-october-2018-however-part-of-the-work-was-done-in-gst-era-and-the-balance-of-work-to-be-completed-in-the-sales-tax-era-what-is-the-tax-treatment-on-the-subcontract-work\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1923\"><span class=\"eael-accordion-tab-title\">3. Q : VD Manufacture Sdn Bhd performed subcontract work from 15 August 2018 until 15 October 2018. However, part of the work was done in GST  era and the balance of work to be completed in the Sales Tax era. What is the tax treatment on the subcontract work?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1923\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-vd-manufacture-sdn-bhd-performed-subcontract-work-from-15-august-2018-until-15-october-2018-however-part-of-the-work-was-done-in-gst-era-and-the-balance-of-work-to-be-completed-in-the-sales-tax-era-what-is-the-tax-treatment-on-the-subcontract-work\"><p>A : VD Manufacture Sdn Bhd shall charge GST at standard rate of 0% on the part of work performed until 31 August 2018. Meanwhile, the balance of the work completed on 15 October 2018 shall be charged with sales tax at 10%.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-what-is-the-tax-treatment-for-importation-of-big-ticket-items-for-upstream-petroleum-activities\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1924\"><span class=\"eael-accordion-tab-title\">4. Q : What is the tax treatment for importation of Big Ticket Items for upstream petroleum activities?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1924\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-what-is-the-tax-treatment-for-importation-of-big-ticket-items-for-upstream-petroleum-activities\"><p>A : Big Ticket Items under GST regime will be included in the petroleum upstream Master Exemption List (MEL) and the importer of such items that is petroleum upstream operator will be given an exemption from sales tax subject to prescribed conditions as stated in the Sales Tax (Person Exempted from Payment of Tax) Order 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-kg-sdn-bhd-provides-a-subcontract-work-to-its-customer-on-18-august-2018-however-kg-sdn-bhd-only-issued-an-invoice-on-1-september-2018-what-is-the-tax-treatment-on-the-subcontract-work-performed\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1925\"><span class=\"eael-accordion-tab-title\">5. Q : KG Sdn Bhd provides a subcontract work to its customer on 18 August 2018. However, KG Sdn Bhd only issued an invoice on 1 September 2018. What is the tax treatment on the subcontract work performed?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1925\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-kg-sdn-bhd-provides-a-subcontract-work-to-its-customer-on-18-august-2018-however-kg-sdn-bhd-only-issued-an-invoice-on-1-september-2018-what-is-the-tax-treatment-on-the-subcontract-work-performed\"><p>A : KG Sdn Bhd shall charge GST at standard rate of 0% on the value of the subcontract work performed to its customer on 18 August 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-tank-technicals-m-sdn-bhd-has-issued-an-invoice-on-the-repair-job-provided-to-its-customer-on-24-august-2018-however-the-repair-job-was-only-performed-on-16-september-2018-what-is-the-tax-treatment-on-the-work-performed\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1926\"><span class=\"eael-accordion-tab-title\">6. Q : Tank Technicals (M) Sdn Bhd has issued an invoice on the repair job provided to its customer on 24 August 2018. However, the repair job was only performed on 16 September 2018. What is the tax treatment on the work performed?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1926\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-tank-technicals-m-sdn-bhd-has-issued-an-invoice-on-the-repair-job-provided-to-its-customer-on-24-august-2018-however-the-repair-job-was-only-performed-on-16-september-2018-what-is-the-tax-treatment-on-the-work-performed\"><p>A : Tank Technicals (M) Sdn Bhd shall charge sales tax 10% on the value of the work performed on 16 September 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-tem-packaging-m-sdn-bhd-has-issued-an-invoice-on-23-august-2018-however-the-subcontract-work-had-been-performed-started-on-23-august-2018-until-04-october-2018-what-is-the-tax-treatment-on-the-subcontract-work-performed\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1927\"><span class=\"eael-accordion-tab-title\">7. Q : TEM Packaging (M) Sdn Bhd has issued an invoice on 23 August 2018. However, the subcontract work had been performed started on 23 August 2018 until 04 October 2018. What is the tax treatment on the subcontract work performed?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1927\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-tem-packaging-m-sdn-bhd-has-issued-an-invoice-on-23-august-2018-however-the-subcontract-work-had-been-performed-started-on-23-august-2018-until-04-october-2018-what-is-the-tax-treatment-on-the-subcontract-work-performed\"><p>A : EM Packaging (M) Sdn Bhd shall charge GST at standard rate 0% for the value of work performed until 31 August 2018. Meanwhile, sales tax shall be charged on the value of the subcontract work performed from 1 September 2018 until 4 October 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-i-am-a-registered-manufacturer-and-have-a-canteen-provided-for-our-employees-at-the-factory-however-the-company-is-not-the-operator-or-the-owner-of-the-canteen-what-is-the-tax-treatment-on-the-operation-of-the-canteen\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-1928\"><span class=\"eael-accordion-tab-title\">8. Q : I am a registered manufacturer and have a canteen provided for our employees at the factory. However, the company is not the operator or the owner of the canteen. What is the tax treatment on the operation of the canteen?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1928\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-i-am-a-registered-manufacturer-and-have-a-canteen-provided-for-our-employees-at-the-factory-however-the-company-is-not-the-operator-or-the-owner-of-the-canteen-what-is-the-tax-treatment-on-the-operation-of-the-canteen\"><p>A : The operator of the canteen is liable to be registered if his sales value exceeds RM1,500,000.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-if-i-am-a-registered-manufacturer-and-provides-management-service-shared-services-what-is-the-tax-treatment-for-the-services-performed\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-1929\"><span class=\"eael-accordion-tab-title\">9. Q : If I am a registered manufacturer and provides management service \/ shared services, what is the tax treatment for the services performed?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1929\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-if-i-am-a-registered-manufacturer-and-provides-management-service-shared-services-what-is-the-tax-treatment-for-the-services-performed\"><p>A : Preparations of all types of management services and other charges related to the preparation including management or project coordination is subject to service tax as stated under Group G First Schedule of the Service Tax Regulations 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-registered-manufacturer-provides-consultancy-design-engineering-services-what-is-the-tax-treatment-for-the-services-performed-by-the-registered-manufacturer\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-19210\"><span class=\"eael-accordion-tab-title\">10. Q : Registered manufacturer provides consultancy \/ design \/ engineering services. What is the tax treatment for the services performed by the registered manufacturer?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19210\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-registered-manufacturer-provides-consultancy-design-engineering-services-what-is-the-tax-treatment-for-the-services-performed-by-the-registered-manufacturer\"><p>A : Preparation of consultancy \/ design \/ engineering services and other services related to it is subject to service tax as stated under Group G First Schedule of the Service Tax Regulations 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-registered-manufacturer-provides-repair-testing-services-and-also-research-and-development-rd-services-what-is-the-tax-treatment-for-the-services-performed-by-the-registered-manufacturer\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-19211\"><span class=\"eael-accordion-tab-title\">11. Q : Registered manufacturer provides repair, testing services and also research and development (R&amp;D) services. What is the tax treatment for the services performed by the registered manufacturer?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19211\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-registered-manufacturer-provides-repair-testing-services-and-also-research-and-development-rd-services-what-is-the-tax-treatment-for-the-services-performed-by-the-registered-manufacturer\"><p>A : Services such as repair, testing, or research and development services is not part of the prescribed services under the Service Tax Act 2018. Therefore, the services are not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-q-transportation-charged-by-the-manufacturer-to-his-customer-on-delivery-of-goods\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-19212\"><span class=\"eael-accordion-tab-title\">12. Q : Transportation charged by the manufacturer to his customer on delivery of goods.<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19212\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-transportation-charged-by-the-manufacturer-to-his-customer-on-delivery-of-goods\"><p>A : Transportation service on delivery of goods by the manufacturer to his customer is not part of the prescribed services under the Service Tax Act 2018. Therefore, the service is not subject service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-customs-declaration-on-importation-and-exportation-charged-by-the-customs-agent-to-the-manufacturer\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-19213\"><span class=\"eael-accordion-tab-title\">13. Q : Customs declaration on importation and exportation charged by the customs agent to the manufacturer.<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19213\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-customs-declaration-on-importation-and-exportation-charged-by-the-customs-agent-to-the-manufacturer\"><p>A : If the customs declaration performed by an operator whose principal is in the Special Areas i.e. warehouse, the customs declaration is not subject to service tax. However, if the operator&#8217;s principal is located in the PCA thus the customs declaration is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-warehouse-rental-or-storage-charged-by-the-warehouse-operator-to-the-manufacturer\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-19214\"><span class=\"eael-accordion-tab-title\">14. Q : Warehouse rental or storage charged by the warehouse operator to the manufacturer.<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19214\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-warehouse-rental-or-storage-charged-by-the-warehouse-operator-to-the-manufacturer\"><p>A : The warehouse rental or storage charged by the warehouse operator to the manufacturer is not part of the prescribed services under the Service Tax Act 2018. Therefore, the service is not subject to service tax.<\/p><\/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 class=\"elementor-element elementor-element-f8b2f15 elementor-widget elementor-widget-text-editor\" data-id=\"f8b2f15\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-1025801377\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801377\" data-tab-index=\"7\" style=\"--n-tabs-title-order: 7;\" class=\" elementor-element elementor-element-b809f73 e-flex e-con-boxed e-con e-child\" data-id=\"b809f73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e5971e elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"7e5971e\" 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-7e5971e\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"7e5971e\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-what-is-the-service-tax-treatment-on-provision-of-hotel-accommodation-services-and-other-services-such-as-gymnasium-manage-by-the-hotel-and-laundry-services-which-is-outsourced\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1321\"><span class=\"eael-accordion-tab-title\">1. Q : What is the service tax treatment on provision of hotel accommodation services and other services such as gymnasium manage by the hotel and laundry services which is outsourced?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1321\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-what-is-the-service-tax-treatment-on-provision-of-hotel-accommodation-services-and-other-services-such-as-gymnasium-manage-by-the-hotel-and-laundry-services-which-is-outsourced\"><p>A : Generally, all the services provided by the hotel operator are subject to service tax. However, the laundry services which is outsourced is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-what-is-the-service-tax-implication-if-a-hotel-operator-manages-a-theme-park-and-charges-an-entrance-fee-of-rm100\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1322\"><span class=\"eael-accordion-tab-title\">2. Q : What is the service tax implication if a hotel operator manages a theme park and charges an entrance fee of RM100?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1322\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-what-is-the-service-tax-implication-if-a-hotel-operator-manages-a-theme-park-and-charges-an-entrance-fee-of-rm100\"><p>A : The entrance fee of RM100 is subject to service tax as the service is provided by the hotel operator.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-a-hotel-operator-provides-telecommunication-services-such-as-facsimile-e-mailinternet-and-idd-phone-for-his-guests-either-for-consumption-their-rooms-or-at-the-business-center-is-such-service-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1323\"><span class=\"eael-accordion-tab-title\">3. Q : A hotel operator provides telecommunication services such as facsimile, e-mail\/internet and IDD phone for  his guests either for consumption their rooms or at the business center. Is such service subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1323\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-a-hotel-operator-provides-telecommunication-services-such-as-facsimile-e-mailinternet-and-idd-phone-for-his-guests-either-for-consumption-their-rooms-or-at-the-business-center-is-such-service-subject-to-service-tax\"><p>A : The telecommunication services charge by hotel operator are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-i-am-a-hotel-operator-and-provide-parking-facilities-for-my-guests-without-any-charges-as-they-are-staying-at-my-hotel-am-i-required-to-account-for-service-tax-on-the-parking-facilities-which-are-provided-free-of-charge-to-guests-and-if-there-is-a-charge-imposed-how-do-i-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1324\"><span class=\"eael-accordion-tab-title\">4. Q : I am a hotel operator and provide parking facilities for my guests without any charges as they are staying at my hotel. Am I required to account for service tax on the parking  facilities which are provided free of charge to guests and if there is a charge imposed, how do I account for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1324\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-i-am-a-hotel-operator-and-provide-parking-facilities-for-my-guests-without-any-charges-as-they-are-staying-at-my-hotel-am-i-required-to-account-for-service-tax-on-the-parking-facilities-which-are-provided-free-of-charge-to-guests-and-if-there-is-a-charge-imposed-how-do-i-account-for-service-tax\"><p>A : Parking facilities provided to the hotel guests are not subject to service tax because it is accounted for in the guest room charges. However, letting of parking space charged separately is subject to service tax. If a discount is given, service tax will be charged on the discounted amount.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-a-travel-agent-has-made-a-booking-for-150-rooms-and-it-is-given-one-complimentary-room-by-the-hotel-for-every-100-rooms-booked-what-is-the-service-tax-treatment-on-the-complimentary-room\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1325\"><span class=\"eael-accordion-tab-title\">5. Q A travel agent has made a booking for 150 rooms and it is given one complimentary room by the hotel for every  100 rooms booked. What is the service tax treatment on the complimentary room?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1325\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-a-travel-agent-has-made-a-booking-for-150-rooms-and-it-is-given-one-complimentary-room-by-the-hotel-for-every-100-rooms-booked-what-is-the-service-tax-treatment-on-the-complimentary-room\"><p>A : The complimentary room given by the hotel to travel agent is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-how-is-service-tax-calculated-on-a-wedding-package-offered-by-a-hotel-which-includes-room-and-ancillary-facilities\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1326\"><span class=\"eael-accordion-tab-title\">6. Q : How is service tax calculated on a wedding package offered by a hotel, which includes room and ancillary facilities?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1326\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-how-is-service-tax-calculated-on-a-wedding-package-offered-by-a-hotel-which-includes-room-and-ancillary-facilities\"><p>A : The wedding package offered may consist of the wedding breakfast, buffet and meals served in a room with ancillary services provided as part of the package (including floral decorations; the service of a toastmaster; a room for the ceremony and bridal party). The calculation of service tax must be based on the total value of this package. The service tax treatment is the same for other similar packages like conferences, seminar and gatherings with ancillary services.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-i-run-a-hotel-with-less-than-25-rooms-am-i-required-to-register-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1327\"><span class=\"eael-accordion-tab-title\">7. Q : I run a hotel with less than 25 rooms. Am I required to register for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1327\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-i-run-a-hotel-with-less-than-25-rooms-am-i-required-to-register-for-service-tax\"><p>A : Yes, you are required to register for service tax if your value of taxable service for the period 12 months exceeds RM500,000.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-a-hotel-charges-rm106-inclusive-of-service-tax-for-a-night-stay-as-an-annual-event-during-the-school-holidays-the-hotel-received-a-booking-for-10-rooms-for-4-nights-what-is-the-amount-of-service-tax-charged\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-1328\"><span class=\"eael-accordion-tab-title\">8. Q : A hotel charges RM1.06 (inclusive of service tax) for a night stay as an annual event during the school holidays. The hotel received a booking for 10 rooms for 4 nights. What is the amount of service tax charged?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1328\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-a-hotel-charges-rm106-inclusive-of-service-tax-for-a-night-stay-as-an-annual-event-during-the-school-holidays-the-hotel-received-a-booking-for-10-rooms-for-4-nights-what-is-the-amount-of-service-tax-charged\"><p>A : The amount of service tax charge is RM2.40.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-what-is-the-service-tax-implication-for-the-food-and-beverage-services-provided-by-hotel-operator-to-his-guests-and-also-to-other-than-hotel-guest-walk-in\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-1329\"><span class=\"eael-accordion-tab-title\">9. Q : What is the service tax implication  for the food and beverage services provided by hotel operator to his guests and also to other than hotel guest (walk-in)?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1329\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-what-is-the-service-tax-implication-for-the-food-and-beverage-services-provided-by-hotel-operator-to-his-guests-and-also-to-other-than-hotel-guest-walk-in\"><p>A : Provision of food and beverage services by hotel operator is subject to service tax at 6%.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-what-is-the-service-tax-treatment-on-letting-out-hotels-sports-facilities-such-as-golf-course-and-golf-driving-range\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-13210\"><span class=\"eael-accordion-tab-title\">10. Q What is the service tax treatment on letting out hotel's sports facilities, such as golf course and golf driving range?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13210\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-what-is-the-service-tax-treatment-on-letting-out-hotels-sports-facilities-such-as-golf-course-and-golf-driving-range\"><p>A : The letting out of such facilities is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-abc-property-sdn-bhd-abcp-built-a-15-storey-hotel-and-the-hotel-is-managed-by-abc-hotel-management-sdn-bhd-abchm-abcp-receives-net-income-from-abchm-after-deduction-of-operational-expenses-incurred-by-abchm-is-abcp-making-a-taxable-service\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-13211\"><span class=\"eael-accordion-tab-title\">11. Q : ABC Property Sdn Bhd (ABCP) built a 15-storey hotel and the hotel is managed by ABC Hotel Management Sdn Bhd (ABCHM). ABCP receives net income  from ABCHM after deduction of operational expenses incurred by ABCHM. Is ABCP making a taxable service?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13211\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-abc-property-sdn-bhd-abcp-built-a-15-storey-hotel-and-the-hotel-is-managed-by-abc-hotel-management-sdn-bhd-abchm-abcp-receives-net-income-from-abchm-after-deduction-of-operational-expenses-incurred-by-abchm-is-abcp-making-a-taxable-service\"><p>A : ABCP is not making a taxable service but ABCHM is making a taxable service as a hotel operator.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-q-xyz-property-sdn-bhd-xyzp-built-a-15-storey-hotel-building-and-xyzp-leased-the-hotel-building-to-xyz-hotel-management-sdn-bhd-xyzhm-is-xyzp-making-a-taxable-service\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-13212\"><span class=\"eael-accordion-tab-title\">12. Q : XYZ Property Sdn Bhd (XYZP) built a 15-storey hotel building and XYZP leased  the hotel building to XYZ Hotel Management Sdn Bhd (XYZHM). Is XYZP making a taxable service?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13212\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-xyz-property-sdn-bhd-xyzp-built-a-15-storey-hotel-building-and-xyzp-leased-the-hotel-building-to-xyz-hotel-management-sdn-bhd-xyzhm-is-xyzp-making-a-taxable-service\"><p>A : XYZP provides leasing services which is not a taxable service under the First Schedule of Service Tax Regulations 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-we-are-a-hotel-operator-and-also-a-service-apartment-operator-and-we-provide-accommodation-to-our-customers-besides-other-facilities-available-at-the-hotel-and-apartment-are-we-required-to-charge-service-tax-for-operating-the-hotel-and-the-service-apartment-or-only-the-hotel\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-13213\"><span class=\"eael-accordion-tab-title\">13. Q : We are a hotel operator and also a service apartment operator and we provide accommodation to our customers besides other facilities available at the hotel and apartment.  Are we required to charge service tax for operating the hotel and the service apartment or only the hotel?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13213\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-we-are-a-hotel-operator-and-also-a-service-apartment-operator-and-we-provide-accommodation-to-our-customers-besides-other-facilities-available-at-the-hotel-and-apartment-are-we-required-to-charge-service-tax-for-operating-the-hotel-and-the-service-apartment-or-only-the-hotel\"><p>A : You are required to charge service tax for the services of operating the hotel and service apartment.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-in-the-promotion-of-the-new-membership-recruitment-campaign-the-hotel-offers-stay-6-nights-get-one-night-free-program-to-all-who-wish-to-join-do-we-have-to-charge-service-tax-on-the-free-night-accommodation\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-13214\"><span class=\"eael-accordion-tab-title\">14. Q : In the promotion of the new membership recruitment campaign, the hotel offers \"Stay 6 Nights Get One Night Free\" program to all who wish to join. Do we have to charge service tax on the free night accommodation?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13214\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-in-the-promotion-of-the-new-membership-recruitment-campaign-the-hotel-offers-stay-6-nights-get-one-night-free-program-to-all-who-wish-to-join-do-we-have-to-charge-service-tax-on-the-free-night-accommodation\"><p>A : The free night offered as a package in a promotion campaign is treated as a discount and allowable. Service tax is chargeable on the actual amount paid.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-q-members-of-the-hotels-club-enjoy-certain-facilities-such-as-the-gym-and-swimming-pool-at-discounted-rates-how-do-i-account-for-service-tax-on-these-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-13215\"><span class=\"eael-accordion-tab-title\">15. Q Members of the hotel's club enjoy certain facilities such as the gym and swimming pool at discounted rates. How do I account for service tax on these services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13215\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-q-members-of-the-hotels-club-enjoy-certain-facilities-such-as-the-gym-and-swimming-pool-at-discounted-rates-how-do-i-account-for-service-tax-on-these-services\"><p>A : These services are taxable services and subject to service tax. If a discount is given for using these facilities, service tax shall be accounted on the discounted amount.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"16-q-is-a-timeshare-programme-sold-by-a-timeshare-provider-subject-to-service-tax-as-the-programme-provides-its-members-timeshare-week-rights-to-stay-in-participating-hotelsresorts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"16\" aria-controls=\"elementor-tab-content-13216\"><span class=\"eael-accordion-tab-title\">16. Q : Is a timeshare programme sold by a timeshare provider subject to service tax as the programme  provides its members timeshare week rights to stay in participating hotels\/resorts?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13216\" class=\"eael-accordion-content clearfix\" data-tab=\"16\" aria-labelledby=\"16-q-is-a-timeshare-programme-sold-by-a-timeshare-provider-subject-to-service-tax-as-the-programme-provides-its-members-timeshare-week-rights-to-stay-in-participating-hotelsresorts\"><p>A : No, a timeshare programed sold by a timeshare provider is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"17-q-what-is-the-service-tax-treatment-on-no-show-charge-if-a-hotel-charges-a-customer-on-booking-cancellation\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"17\" aria-controls=\"elementor-tab-content-13217\"><span class=\"eael-accordion-tab-title\">17. Q : What is the service tax treatment on no show charge, if a hotel charges a customer on booking cancellation?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13217\" class=\"eael-accordion-content clearfix\" data-tab=\"17\" aria-labelledby=\"17-q-what-is-the-service-tax-treatment-on-no-show-charge-if-a-hotel-charges-a-customer-on-booking-cancellation\"><p>A : No show charge is subject to service tax. It cannot be treated as a penalty since the provision of accommodation has been made to the customer.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"18-q-a-guest-was-charged-for-breaking-the-hotel-teapot-is-the-charge-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"18\" aria-controls=\"elementor-tab-content-13218\"><span class=\"eael-accordion-tab-title\">18. Q : A guest was charged for breaking the hotel teapot. Is the charge subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13218\" class=\"eael-accordion-content clearfix\" data-tab=\"18\" aria-labelledby=\"18-q-a-guest-was-charged-for-breaking-the-hotel-teapot-is-the-charge-subject-to-service-tax\"><p>A : No, the guest does not have to pay the service tax for the broken teapot.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"19-q-a-guest-purchased-a-towel-and-mug-from-the-hotel-operator-is-the-purchase-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"19\" aria-controls=\"elementor-tab-content-13219\"><span class=\"eael-accordion-tab-title\">19. Q : A guest purchased a towel and mug from the hotel operator. Is the purchase subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13219\" class=\"eael-accordion-content clearfix\" data-tab=\"19\" aria-labelledby=\"19-q-a-guest-purchased-a-towel-and-mug-from-the-hotel-operator-is-the-purchase-subject-to-service-tax\"><p>A : No, the purchased is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"20-q-it-is-a-common-practice-for-a-hotel-to-order-bouquets-of-flowers-or-purchase-gifts-on-behalf-of-customers-at-their-request-the-hotel-will-include-this-cost-as-a-separate-charge-in-the-invoice-issued-is-this-charge-for-the-services-of-providing-gifts-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"20\" aria-controls=\"elementor-tab-content-13220\"><span class=\"eael-accordion-tab-title\">20. Q : It is a common practice for a hotel to order bouquets of flowers or purchase gifts on behalf of customers at their request. The hotel will include this cost as a  separate charge in the invoice issued. Is this charge for the services of providing gifts subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13220\" class=\"eael-accordion-content clearfix\" data-tab=\"20\" aria-labelledby=\"20-q-it-is-a-common-practice-for-a-hotel-to-order-bouquets-of-flowers-or-purchase-gifts-on-behalf-of-customers-at-their-request-the-hotel-will-include-this-cost-as-a-separate-charge-in-the-invoice-issued-is-this-charge-for-the-services-of-providing-gifts-subject-to-service-tax\"><p>A : The supply of bouquets of flowers or gifts to the hotel operator is not a taxable service. However, when it is provided by the hotel operator to his guest for a charge, such services are also subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"21-q-what-is-the-service-tax-treatment-for-the-provision-of-food-and-beverage-services-provided-by-a-restaurant-operator-other-than-hotel-operator-within-the-premises-of-the-hotel\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"21\" aria-controls=\"elementor-tab-content-13221\"><span class=\"eael-accordion-tab-title\">21. Q : What is the service tax treatment for the provision of food and beverage services provided  by a restaurant operator (other than hotel operator) within the premises of the hotel?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13221\" class=\"eael-accordion-content clearfix\" data-tab=\"21\" aria-labelledby=\"21-q-what-is-the-service-tax-treatment-for-the-provision-of-food-and-beverage-services-provided-by-a-restaurant-operator-other-than-hotel-operator-within-the-premises-of-the-hotel\"><p>A : Provision of food and beverage services provided by restaurant operator is subject to service tax if his total annual taxable turnover exceeds RM1,000,000.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"22-q-is-the-collections-taken-from-the-coin-operated-machines-located-in-the-hotels-premise-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"22\" aria-controls=\"elementor-tab-content-13222\"><span class=\"eael-accordion-tab-title\">22. Q : Is the collections taken from the coin-operated machines located in the hotel's premise subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13222\" class=\"eael-accordion-content clearfix\" data-tab=\"22\" aria-labelledby=\"22-q-is-the-collections-taken-from-the-coin-operated-machines-located-in-the-hotels-premise-subject-to-service-tax\"><p>A : Yes. The provision of services through any coin-operated machines, such as video game, vending machine or snack machines are subject to service tax. Service tax is to be accounted as a tax fraction of the total value of the coins\/tokens removed or collected from the machine.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"23-q-are-tips-given-by-guests-voluntarily-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"23\" aria-controls=\"elementor-tab-content-13223\"><span class=\"eael-accordion-tab-title\">23. Q : Are tips given by guests voluntarily subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13223\" class=\"eael-accordion-content clearfix\" data-tab=\"23\" aria-labelledby=\"23-q-are-tips-given-by-guests-voluntarily-subject-to-service-tax\"><p>A : A tip given voluntarily by guests or customers to a hotel&#8217;s staff as a token of appreciation for services rendered is not subject to service tax. However, if the tip is included in the customer&#8217;s bill as a service charge, then service tax is chargeable. Service tax is to be calculated on the value of the services inclusive of the service charge.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"24-q-is-the-price-displayed-at-the-hotel-for-accommodation-food-and-beverage-etc-required-to-be-inclusive-or-exclusive-of-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"24\" aria-controls=\"elementor-tab-content-13224\"><span class=\"eael-accordion-tab-title\">24. Q : Is the price displayed at the hotel for accommodation, food and beverage etc. required to be inclusive or exclusive of service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13224\" class=\"eael-accordion-content clearfix\" data-tab=\"24\" aria-labelledby=\"24-q-is-the-price-displayed-at-the-hotel-for-accommodation-food-and-beverage-etc-required-to-be-inclusive-or-exclusive-of-service-tax\"><p>A : The price displayed may be inclusive or exclusive of service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"25-q-andrew-checks-into-a-hotel-on-28-august-2018-and-checks-out-on-7-september-2018-is-the-hotel-operator-required-to-issue-2-invoices-for-his-stay-before-and-after-1-september-2018-what-is-the-tax-treatment-on-accommodation-for-the-period-of-1-september-2018-to-7-september-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"25\" aria-controls=\"elementor-tab-content-13225\"><span class=\"eael-accordion-tab-title\">25. Q : Andrew checks into a hotel on 28 August 2018 and checks out on 7 September 2018. Is the hotel operator required to issue 2 invoices for his stay before  and after 1 September 2018? What is the tax treatment on accommodation for the period of 1 September 2018 to 7 September 2018?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13225\" class=\"eael-accordion-content clearfix\" data-tab=\"25\" aria-labelledby=\"25-q-andrew-checks-into-a-hotel-on-28-august-2018-and-checks-out-on-7-september-2018-is-the-hotel-operator-required-to-issue-2-invoices-for-his-stay-before-and-after-1-september-2018-what-is-the-tax-treatment-on-accommodation-for-the-period-of-1-september-2018-to-7-september-2018\"><p>A : The hotel operator should issue an invoice to the customer where a GST of 0% charged on accommodation for the period 28 August 2018 to 31 August 2018 and service tax chargeable on accommodation for the period 1 September 2018 to 7 September 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"26-q-indah-hotel-sdn-bhd-issued-a-privilege-card-for-a-fee-to-the-members-of-the-hotels-club-for-an-annual-programmed-from-1-june-2018-to-31-may-2019-to-enjoy-certain-facilities-such-as-the-gymnasium-and-swimming-pool-at-a-discounted-rate-the-members-have-paid-the-full-amount-on-31-july-2018-is-the-issuance-of-the-privilege-card-subject-to-service-tax-on-1-september-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"26\" aria-controls=\"elementor-tab-content-13226\"><span class=\"eael-accordion-tab-title\">26. Q : Indah Hotel Sdn Bhd issued a privilege card for a fee to the members of the hotel's club for an annual programmed from 1 June 2018 to 31 May 2019 to enjoy certain facilities such as the gymnasium and swimming pool at a discounted rate.  The members have paid the full amount on 31 July 2018. Is the issuance of the privilege card subject to service tax on 1 September 2018?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13226\" class=\"eael-accordion-content clearfix\" data-tab=\"26\" aria-labelledby=\"26-q-indah-hotel-sdn-bhd-issued-a-privilege-card-for-a-fee-to-the-members-of-the-hotels-club-for-an-annual-programmed-from-1-june-2018-to-31-may-2019-to-enjoy-certain-facilities-such-as-the-gymnasium-and-swimming-pool-at-a-discounted-rate-the-members-have-paid-the-full-amount-on-31-july-2018-is-the-issuance-of-the-privilege-card-subject-to-service-tax-on-1-september-2018\"><p>A : The issuance of the privilege card is not subject to service tax on 1 September 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"27-q-yusra-made-a-hotel-booking-and-paid-the-full-amount-of-rm600-through-agoda-on-20-august-2018-for-a-stay-from-30-august-2018-until-2-september-2018-what-is-the-tax-implication-on-the-stay\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"27\" aria-controls=\"elementor-tab-content-13227\"><span class=\"eael-accordion-tab-title\">27. Q : Yusra made a hotel booking and paid the full amount of RM600 through Agoda on  20 August 2018 for a stay from 30 August 2018 until 2 September 2018. What is the tax implication on the stay?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13227\" class=\"eael-accordion-content clearfix\" data-tab=\"27\" aria-labelledby=\"27-q-yusra-made-a-hotel-booking-and-paid-the-full-amount-of-rm600-through-agoda-on-20-august-2018-for-a-stay-from-30-august-2018-until-2-september-2018-what-is-the-tax-implication-on-the-stay\"><p>A : The stay from 30 August 2018 to 31 August 2018 is subject to GST at 0% but the stay from 1 September 2018 to 2 September 2018 is subject to service tax at 6%.<\/p><\/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 class=\"elementor-element elementor-element-d00c842 elementor-widget elementor-widget-text-editor\" data-id=\"d00c842\" 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<strong>Disclaimer<\/strong>:\n<em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that\nall information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained,\nor any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time\nof preparation and is subject to change when necessary.<\/em>\t\t\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<div id=\"e-n-tab-content-1025801378\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801378\" data-tab-index=\"8\" style=\"--n-tabs-title-order: 8;\" class=\" elementor-element elementor-element-f5e6d70 e-flex e-con-boxed e-con e-child\" data-id=\"f5e6d70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af82664 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"af82664\" 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-af82664\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"af82664\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-what-is-digital-service\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1841\"><span class=\"eael-accordion-tab-title\">1. Q : What is Digital Service?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1841\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-what-is-digital-service\"><p>A : Digital service means any service that is delivered or subscribed over the internet or other electronic network and which cannot be obtained without the use of information technology and where the delivery of the service is essentially automated<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-how-does-digital-service-tax-dst-works-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1842\"><span class=\"eael-accordion-tab-title\">2. Q : How does Digital Service Tax (DST) works? <\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1842\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-how-does-digital-service-tax-dst-works-\"><p>A : Digital service tax is a tax charged on:- <br><br>\na)\tany digital service;<br>\nb)\tprovided by a foreign registered person; and<br>\nc)\tto any consumer.<br>\n<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-who-is-a-foreign-registered-person\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1843\"><span class=\"eael-accordion-tab-title\">3. Q : Who is a foreign registered person?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1843\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-who-is-a-foreign-registered-person\"><p>A : Foreign registered person is any Foreign Service provider who is registered with Royal Malaysian Customs (RMC).<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-who-is-the-foreign-service-provider\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1844\"><span class=\"eael-accordion-tab-title\">4. Q : Who is the Foreign Service provider?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1844\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-who-is-the-foreign-service-provider\"><p>A : Foreign Service provider means any person who is outside Malaysia providing any digital service to a consumer and includes any person who is outside Malaysia operating an online platform for buying and selling goods or providing services (whether or not such person provides any digital services) and who makes transactions for provision of digital services on behalf of any person.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-who-is-the-consumer\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1845\"><span class=\"eael-accordion-tab-title\">5. Q : Who is the consumer?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1845\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-who-is-the-consumer\"><p>A : Consumer means any person who fulfils any two of the following: <br><br>\na)\tmakes payment for digital services using credit or debit facility provided by any financial institution or company in Malaysia; <br>\nb)\tacquires digital services using an internet protocol address registered in Malaysia or an international mobile phone country code assigned to Malaysia; <br>\nc)\tresides in Malaysia. <br>\n<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-what-is-the-rate-of-tax-for-dst\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1846\"><span class=\"eael-accordion-tab-title\">6. Q : What is the rate of tax for DST?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1846\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-what-is-the-rate-of-tax-for-dst\"><p>A : The proposed rate of tax is 6%.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-when-digital-service-tax-dst-will-be-imposed\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1847\"><span class=\"eael-accordion-tab-title\">7. Q : When Digital Service Tax (DST) will be imposed?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1847\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-when-digital-service-tax-dst-will-be-imposed\"><p>A : The DST will be imposed starting from 1 January 2020<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-when-is-the-foreign-service-provider-liable-to-be-registered-with-rmcd-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-1848\"><span class=\"eael-accordion-tab-title\">8. Q : When is the Foreign Service provider liable to be registered with RMCD?  <\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1848\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-when-is-the-foreign-service-provider-liable-to-be-registered-with-rmcd-\"><p>A : A Foreign Service provider is liable to be registered if his total value of digital services provided to consumer has exceeded the prescribed threshold of Ringgit Malaysia five hundred thousand.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-how-do-the-foreign-service-provider-register-for-dst\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-1849\"><span class=\"eael-accordion-tab-title\">9. Q : How do the Foreign Service provider register for DST?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1849\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-how-do-the-foreign-service-provider-register-for-dst\"><p>A : Registration will be processed online.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-when-will-the-foreign-service-provider-start-to-apply-for-registration\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-18410\"><span class=\"eael-accordion-tab-title\">10. Q : When will the Foreign Service provider start to apply for registration?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-18410\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-when-will-the-foreign-service-provider-start-to-apply-for-registration\"><p>A : The Foreign Service provider is required to apply for registration before 1 January 2020 starting from 1 October 2019.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-what-are-the-requirements-of-invoices-to-be-issued-under-dst\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-18411\"><span class=\"eael-accordion-tab-title\">11. Q : What are the requirements of invoices to be issued under DST?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-18411\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-what-are-the-requirements-of-invoices-to-be-issued-under-dst\"><p>A : Every foreign registered person who provides any digital service shall issue an invoice or a document containing prescribed particulars to the consumer in respect of the transaction either electronically or in paper form<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-q-what-is-the-taxable-period-for-dst\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-18412\"><span class=\"eael-accordion-tab-title\">12. Q : What is the taxable period for DST?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-18412\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-what-is-the-taxable-period-for-dst\"><p>A : The taxable period for a foreign registered person shall be a period of three months<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-what-is-the-procedure-for-submitting-the-dst-return\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-18413\"><span class=\"eael-accordion-tab-title\">13. Q : What is the procedure for submitting the DST return?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-18413\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-what-is-the-procedure-for-submitting-the-dst-return\"><p>A :<br> a)\tA foreign registered person has to declare the return every three months according to the taxable period. <br>\nb)\tThe return has to be submitted not later than the last day of the following month after the taxable period ended.<br>\nc)\tThe return has to be submitted regardless of whether there is any tax to be paid or not.<br>\nd)\tThe return has to be submitted electronically.<br>\n \n<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-how-do-the-foreign-registered-person-make-a-payment-for-dst\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-18414\"><span class=\"eael-accordion-tab-title\">14. Q : How do the foreign registered person make a payment for DST?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-18414\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-how-do-the-foreign-registered-person-make-a-payment-for-dst\"><p>A : Any foreign registered person shall pay to the Director General the amount of service tax due and payable electronically.<\/p><\/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 class=\"elementor-element elementor-element-52aadd0 elementor-widget elementor-widget-text-editor\" data-id=\"52aadd0\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-1025801379\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801379\" data-tab-index=\"9\" style=\"--n-tabs-title-order: 9;\" class=\" elementor-element elementor-element-32c82ee e-flex e-con-boxed e-con e-child\" data-id=\"32c82ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d0fbb8 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"9d0fbb8\" 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-9d0fbb8\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"9d0fbb8\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-is-haulage-services-part-of-prescribed-services-by-customs-agent\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1641\"><span class=\"eael-accordion-tab-title\">1. Q : Is haulage services part of prescribed services by customs agent?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1641\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-is-haulage-services-part-of-prescribed-services-by-customs-agent\"><p>A : No. Haulage services is not a prescribed services under service tax therefore it is not subjected to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-a-customs-agent-may-supply-different-types-of-services-which-comprises-prescribed-services-and-non-prescribed-services-how-to-calculate-the-threshold-for-the-purpose-of-registration\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1642\"><span class=\"eael-accordion-tab-title\">2. Q : A customs agent may supply different types of services which comprises prescribed services and non-prescribed services. How to calculate the threshold for the purpose of registration?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1642\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-a-customs-agent-may-supply-different-types-of-services-which-comprises-prescribed-services-and-non-prescribed-services-how-to-calculate-the-threshold-for-the-purpose-of-registration\"><p>A : For the purpose of registration, the calculation of threshold only includes prescribed services. Other services that are not prescribed services will not be included in the calculation of threshold.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-a-customs-agent-was-charged-by-a-third-party-in-performing-his-services-for-clearing-of-goods-from-customs-control-the-customs-agent-will-then-recover-the-cost-from-his-clients-does-reimbursement-subjected-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1643\"><span class=\"eael-accordion-tab-title\">3. Q : A customs agent was charged by a third party, in performing his services for clearing of goods from customs control. The customs agent will then recover the cost from his clients. Does reimbursement subjected to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1643\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-a-customs-agent-was-charged-by-a-third-party-in-performing-his-services-for-clearing-of-goods-from-customs-control-the-customs-agent-will-then-recover-the-cost-from-his-clients-does-reimbursement-subjected-to-service-tax\"><p>A : Yes. If the reimbursement relates to the services of clearing of goods from customs control, any charges related to that services is subjected to service tax. For example, the reimbursement of charges by an electronic service provider (eg. Dagang Net) is subjected to service tax because it is a part of the process in clearing goods.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-is-the-services-of-clearing-goods-from-customs-control-by-a-customs-agent-who-has-a-principal-place-of-business-in-malaysia-but-performs-his-prescribed-services-within-the-sa-subjected-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1644\"><span class=\"eael-accordion-tab-title\">4. Q : Is the services of clearing goods from customs control by a customs agent who has a principal place of business in Malaysia but performs his prescribed services within the SA subjected to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1644\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-is-the-services-of-clearing-goods-from-customs-control-by-a-customs-agent-who-has-a-principal-place-of-business-in-malaysia-but-performs-his-prescribed-services-within-the-sa-subjected-to-service-tax\"><p>A : Yes, the services supplied within SA is subjected to service tax which is in accordance with Section 55, Service Tax Act.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-is-the-services-of-clearing-of-goods-from-customs-control-by-a-customs-agent-has-principal-place-of-business-in-malaysia-but-performs-his-prescribed-services-within-the-da-subjected-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1645\"><span class=\"eael-accordion-tab-title\">5. Q : Is the services of clearing of goods from customs control by a customs agent has principal place of business in Malaysia but performs his prescribed services within the DA subjected to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1645\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-is-the-services-of-clearing-of-goods-from-customs-control-by-a-customs-agent-has-principal-place-of-business-in-malaysia-but-performs-his-prescribed-services-within-the-da-subjected-to-service-tax\"><p>A : Yes, the services supplied within the DA is subjected to service tax which is in accordance with Section 49, Service Tax Act.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-is-the-services-of-clearing-of-goods-from-customs-control-by-a-customs-agent-who-has-a-principal-place-of-business-in-in-the-da-and-performs-his-prescribed-services-within-the-da-subjected-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1646\"><span class=\"eael-accordion-tab-title\">6. Q : Is the services of clearing of goods from customs control by a customs agent who has a  principal place of business in in the DA and performs his prescribed services within the DA subjected to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1646\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-is-the-services-of-clearing-of-goods-from-customs-control-by-a-customs-agent-who-has-a-principal-place-of-business-in-in-the-da-and-performs-his-prescribed-services-within-the-da-subjected-to-service-tax\"><p>A : No, the services supplied within DA is not subjected to service tax which is in accordance with Section 48, Service Tax Act.<\/p><\/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 class=\"elementor-element elementor-element-d724916 elementor-widget elementor-widget-text-editor\" data-id=\"d724916\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013710\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013710\" data-tab-index=\"10\" style=\"--n-tabs-title-order: 10;\" class=\" elementor-element elementor-element-71384e1 e-flex e-con-boxed e-con e-child\" data-id=\"71384e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b72f3c6 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"b72f3c6\" 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-b72f3c6\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"b72f3c6\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-when-is-the-effective-date-of-service-tax-for-freight-forwarding-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1921\"><span class=\"eael-accordion-tab-title\">1. Q: When is the effective date of service tax for freight forwarding services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1921\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-when-is-the-effective-date-of-service-tax-for-freight-forwarding-services\"><p>A: The effective date of service tax for consultancy services is 1 September 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-what-is-the-threshold-value-for-freight-forwarding-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1922\"><span class=\"eael-accordion-tab-title\">2. Q: What is the threshold value for freight forwarding services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1922\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-what-is-the-threshold-value-for-freight-forwarding-services\"><p>A: The threshold value for freight forwarding services is RM500,000.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-for-the-purpose-of-calculating-the-threshold-value-is-it-necessary-to-calculate-it-as-a-whole-or-separately-if-any-person-provides-more-than-one-taxable-service-in-group-g\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1923\"><span class=\"eael-accordion-tab-title\">3. Q: For the purpose of calculating the threshold value, is it necessary to calculate it as a whole or separately if any person provides more than one taxable service in Group G?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1923\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-for-the-purpose-of-calculating-the-threshold-value-is-it-necessary-to-calculate-it-as-a-whole-or-separately-if-any-person-provides-more-than-one-taxable-service-in-group-g\"><p>A: For the purpose of calculating the threshold value, any taxable person in Column (1) Group G who has a total value of taxable services, whether combined or single, of more than RM500,000 for any one or more taxable services stated in Column (2) Group G, he is required to register.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-company-a-provides-engineering-architectural-and-freight-forwarding-services-the-cumulative-income-value-for-these-three-services-is-rm600000-for-the-past-12-months-is-company-a-required-to-register-under-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1924\"><span class=\"eael-accordion-tab-title\">4. Q: Company A provides engineering, architectural and freight forwarding services. The cumulative income value for these three services is RM600,000 for the past 12 months. Is Company A required to register under service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1924\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-company-a-provides-engineering-architectural-and-freight-forwarding-services-the-cumulative-income-value-for-these-three-services-is-rm600000-for-the-past-12-months-is-company-a-required-to-register-under-service-tax\"><p>A: Yes. Company A is required to register under service tax. This is because engineering, architectural and freight forwarding services are taxable services under Group G where for threshold purposes, the calculations need to be combined.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-sarah-freight-sdn-bhd-provides-freight-forwarding-services-to-its-customer-bulk-export-sdn-bhd-the-services-provided-consist-of-haulage-documentation-handling-warehousing-and-security-services-which-services-are-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1925\"><span class=\"eael-accordion-tab-title\">5. Q: Sarah Freight Sdn Bhd provides freight forwarding services to its customer Bulk Export Sdn Bhd. The services provided consist of haulage, documentation, handling, warehousing and security services. Which services are subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1925\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-sarah-freight-sdn-bhd-provides-freight-forwarding-services-to-its-customer-bulk-export-sdn-bhd-the-services-provided-consist-of-haulage-documentation-handling-warehousing-and-security-services-which-services-are-subject-to-service-tax\"><p>A: All services provided, namely haulage (exempted from 1 January 2019),<br \/>documentation, handling, warehousing and security are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-among-the-services-provided-by-freight-forwarders-is-transportation-services-are-transportation-services-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1926\"><span class=\"eael-accordion-tab-title\">6. Q: Among the services provided by freight forwarders is transportation services. Are transportation services subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1926\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-among-the-services-provided-by-freight-forwarders-is-transportation-services-are-transportation-services-subject-to-service-tax\"><p>A: Yes. Transportation services provided by freight forwarder service providers are subject to service tax if they are part of management services. However, starting from 1 January 2019,<br \/>charges imposed on transportation services are exempt from service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-kidstar-sdn-bhd-ksb-appointed-fh-freight-sdn-bhd-fhf-to-deliver-its-goods-from-seremban-to-kuala-lumpur-fhf-only-provides-transportation-services-is-the-service-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1927\"><span class=\"eael-accordion-tab-title\">7. Q: KidStar Sdn Bhd (KSB) appointed FH Freight Sdn Bhd (FHF) to deliver its goods from Seremban to Kuala Lumpur. FHF only provides transportation services. Is the service subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1927\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-kidstar-sdn-bhd-ksb-appointed-fh-freight-sdn-bhd-fhf-to-deliver-its-goods-from-seremban-to-kuala-lumpur-fhf-only-provides-transportation-services-is-the-service-subject-to-service-tax\"><p>A: No. Transportation services alone are not subject to service tax because they are not a taxable service.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-as-a-freight-forwarding-service-provider-the-company-will-provide-various-services-to-customers-some-of-the-services-provided-are-from-third-parties-is-service-tax-levied-on-the-full-value-stated-in-the-invoice\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-1928\"><span class=\"eael-accordion-tab-title\">8. Q: As a freight forwarding service provider, the company will provide various services to customers. Some of the services provided are from third parties. Is service tax levied on the full value stated in the invoice?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1928\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-as-a-freight-forwarding-service-provider-the-company-will-provide-various-services-to-customers-some-of-the-services-provided-are-from-third-parties-is-service-tax-levied-on-the-full-value-stated-in-the-invoice\"><p>A: Yes. Service tax is levied on the full value stated in the invoice.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-can-service-tax-only-be-levied-on-the-mark-up-value\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-1929\"><span class=\"eael-accordion-tab-title\">9. Q: Can service tax only be levied on the mark-up value?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1929\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-can-service-tax-only-be-levied-on-the-mark-up-value\"><p>A: Yes, only if the actual cost is disclosed to the customer. The service provider must submit to the<br \/>customer the invoice received from the third party so that the customer knows the actual cost.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-what-is-the-difference-between-space-rental-and-warehousing-management\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-19210\"><span class=\"eael-accordion-tab-title\">10. Q: What is the difference between space rental and warehousing management?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19210\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-what-is-the-difference-between-space-rental-and-warehousing-management\"><p>A: Space rental is not subject to service tax while warehousing management is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-why-is-space-rental-not-subject-to-service-tax-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-19211\"><span class=\"eael-accordion-tab-title\">11. Q : Why is space rental not subject to service tax? <\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19211\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-why-is-space-rental-not-subject-to-service-tax-\"><p>A : Space rental is not subject to service tax because rental is not a management service. Space rental is not considered a management service because no management services are provided such as loading, unloading, pick and pack, security and so on. Space rental is where rental payment is made regardless of whether the space is used or not.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-why-is-warehousing-management-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-19212\"><span class=\"eael-accordion-tab-title\">12. Why is warehousing management subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19212\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-why-is-warehousing-management-subject-to-service-tax\"><p>A : Warehousing management services are subject to service tax because they are taxable services under management services. Usually warehousing management involves several services provided such as loading and unloading, pick and pack, security, insurance, transportation and so on. Payment is made only when the services are used.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-ell-logistik-sdn-bhd-elsb-provides-freight-forwarding-services-to-overseas-companies-are-the-services-provided-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-19213\"><span class=\"eael-accordion-tab-title\">13. Q : Ell Logistik Sdn Bhd (ELSB) provides freight forwarding services to overseas companies. Are the services provided subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19213\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-ell-logistik-sdn-bhd-elsb-provides-freight-forwarding-services-to-overseas-companies-are-the-services-provided-subject-to-service-tax\"><p>A : Yes. The service is subject to service tax even if the customer is a foreigner as long as it meets the scope and imposition of service tax, i.e. ELSB provides taxable services, within Malaysia and ELSB is a registered service tax person.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-syarikat-alang-import-sdn-bhd-aisb-appointed-pae-logistic-sdn-bhd-plsb-to-manage-the-movement-of-its-containers-from-china-to-japan-are-the-services-provided-by-plsb-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-19214\"><span class=\"eael-accordion-tab-title\">14. Q: Syarikat Alang Import Sdn Bhd (AISB) appointed Pae Logistic Sdn Bhd (PLSB) to manage the movement of its containers from China to Japan. Are the services provided by PLSB subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19214\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-syarikat-alang-import-sdn-bhd-aisb-appointed-pae-logistic-sdn-bhd-plsb-to-manage-the-movement-of-its-containers-from-china-to-japan-are-the-services-provided-by-plsb-subject-to-service-tax\"><p>A: PLSB provides taxable services, namely management services. However, no service tax is charged because the services provided are related to matters outside Malaysia (movement of goods from China to Japan).<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-q-how-do-i-submit-a-return-and-make-a-service-tax-payment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-19215\"><span class=\"eael-accordion-tab-title\">15. Q: How do I submit a return and make a service tax payment?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-19215\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-q-how-do-i-submit-a-return-and-make-a-service-tax-payment\"><p>A: Registered persons need to submit a service tax return via form SST-02 electronically or manually. Service tax payment must be paid electronically or by cheque which must be posted to the Kelana Jaya Customs Processing Centre.<\/p><\/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 class=\"elementor-element elementor-element-59e14d5 elementor-widget elementor-widget-text-editor\" data-id=\"59e14d5\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013711\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013711\" data-tab-index=\"11\" style=\"--n-tabs-title-order: 11;\" class=\" elementor-element elementor-element-4701cef e-flex e-con-boxed e-con e-child\" data-id=\"4701cef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7811431 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"7811431\" 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-7811431\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"7811431\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-post-office-offers-insurance-coverage-for-normal-parcel-delivery-is-this-insurance-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1251\"><span class=\"eael-accordion-tab-title\">1. Q : Post office offers insurance coverage for normal parcel delivery. Is this insurance subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1251\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-post-office-offers-insurance-coverage-for-normal-parcel-delivery-is-this-insurance-subject-to-service-tax\"><p>A : No, it is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-are-feescharges-for-local-courier-services-such-as-pos-laju-and-pos-express-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1252\"><span class=\"eael-accordion-tab-title\">2. Q : Are fees\/charges for local courier services such as Pos Laju and Pos Express subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1252\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-are-feescharges-for-local-courier-services-such-as-pos-laju-and-pos-express-subject-to-service-tax\"><p>A : These fees\/charges are subject to service tax at 6% if the services are performed within Malaysia but if the service is within the DA, no tax chargeable.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-are-feescharges-for-registered-mail-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1253\"><span class=\"eael-accordion-tab-title\">3. Q : Are fees\/charges for registered mail subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1253\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-are-feescharges-for-registered-mail-subject-to-service-tax\"><p>A : No, it is not subject to service tax as it is not a courier service.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-a-registered-courier-company-in-perak-has-a-branch-in-langkawi-da-and-providing-courier-services-within-langkawi-is-the-service-charged-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1254\"><span class=\"eael-accordion-tab-title\">4. Q : A registered courier company in Perak has a branch in Langkawi (DA) and providing courier services within Langkawi. Is the service charged subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1254\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-a-registered-courier-company-in-perak-has-a-branch-in-langkawi-da-and-providing-courier-services-within-langkawi-is-the-service-charged-subject-to-service-tax\"><p>A : No, the branch in Langkawi (DA) which provide courier service within Langkawi is not subject to service tax provided that:<br>\n<b>(i)<\/b> The services are performed directly in connection with the goods;<br>\n<b>(ii) <\/b> The services are performed in DA and benefit the person in DA; and<br>\n<b>(iii) <\/b> The invoice is issued by the branch in DA.<br><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-a-registered-courier-company-in-kuala-lumpur-without-any-branch-in-langkawi-providing-courier-services-within-langkawi-is-the-service-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1255\"><span class=\"eael-accordion-tab-title\">5. Q : A registered courier company in Kuala Lumpur without any branch in Langkawi, providing courier services within Langkawi. Is the service subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1255\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-a-registered-courier-company-in-kuala-lumpur-without-any-branch-in-langkawi-providing-courier-services-within-langkawi-is-the-service-subject-to-service-tax\"><p>A : Yes, courier service within Langkawi (DA) is subject to service tax in accordance with Section 49, STA 2018 because the principal of business is in Kuala Lumpur.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-courier-service-provider-who-holds-licence-a-or-b-under-section-10-psa-2012-the-company-makes-partly-international-services-and-domestic-services-how-to-calculate-the-threshold\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1256\"><span class=\"eael-accordion-tab-title\">6. Q : Courier service provider who holds licence A or B under Section 10, PSA 2012, the company makes partly  international services and domestic services. How to calculate the threshold?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1256\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-courier-service-provider-who-holds-licence-a-or-b-under-section-10-psa-2012-the-company-makes-partly-international-services-and-domestic-services-how-to-calculate-the-threshold\"><p>A : The courier service provider needs to calculate the threshold based on the total sales on domestic services only and exclude the international services. For more information refer to the Registration Guide.<\/p><\/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 class=\"elementor-element elementor-element-29bee70 elementor-widget elementor-widget-text-editor\" data-id=\"29bee70\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013712\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013712\" data-tab-index=\"12\" style=\"--n-tabs-title-order: 12;\" class=\" elementor-element elementor-element-83e4631 e-flex e-con-boxed e-con e-child\" data-id=\"83e4631\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6520183 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"6520183\" 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-6520183\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"6520183\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-as-a-company-providing-employment-services-how-do-i-calculate-my-threshold-for-registration-purposes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1061\"><span class=\"eael-accordion-tab-title\">1. Q : As a company providing employment services, how do I calculate my threshold for registration purposes?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1061\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-as-a-company-providing-employment-services-how-do-i-calculate-my-threshold-for-registration-purposes\"><p>A : The calculation of your threshold includes:<br>\n(i) Service fee, including arranging fee<br>\n(ii) Commission or any type of consideration<br>\n(iii) Additional charges or mark up\n(iv) Management fees<br>\n(v) Consultation fees<br>\n(vi) Training and coaching fees; and<br>\n(vii) Other related charges<br><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-does-the-service-tax-treatment-on-employment-services-will-only-be-applicable-to-the-employment-agency\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1062\"><span class=\"eael-accordion-tab-title\">2. Q : Does the service tax treatment on employment services will only be applicable to the employment agency?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1062\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-does-the-service-tax-treatment-on-employment-services-will-only-be-applicable-to-the-employment-agency\"><p>A : No, any taxable person who provides employment services as explained in this guide is applicable to Service Tax Act 2018, notwithstanding the type of business entity.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-if-a-company-within-the-same-group-of-companies-seconded-their-staff-to-another-company-within-the-same-group-and-charge-fees-or-received-commission-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1063\"><span class=\"eael-accordion-tab-title\">3. Q : If a company within the same group of companies seconded their staff to another company within the same group and charge fees or received commission is subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1063\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-if-a-company-within-the-same-group-of-companies-seconded-their-staff-to-another-company-within-the-same-group-and-charge-fees-or-received-commission-is-subject-to-service-tax\"><p>A : Secondment of staff is not under prescribed taxable service. Therefore, the recovery of the salary or emolument are not subject to service tax. However, any additional fees, commission or mark-up charged will be subjected to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-does-secondment-of-staff-need-to-have-contract-or-agreement\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1064\"><span class=\"eael-accordion-tab-title\">4. Q : Does secondment of staff need to have contract or agreement?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1064\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-does-secondment-of-staff-need-to-have-contract-or-agreement\"><p>A : It is advisable that the parties involve in secondment of staff to provide documentation as a proof of providing services. Since the secondment of staff is not subject to service tax, the service provider (seconder) is required to keep a proper records for audit purpose. Such records includes contract, agreement or any relevant supporting documents.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-as-a-holding-company-should-i-account-for-service-tax-if-i-provide-free-employment-services-to-my-subsidiary\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1065\"><span class=\"eael-accordion-tab-title\">5. Q : As a holding company, should I account for service tax if I provide free employment services to my subsidiary?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1065\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-as-a-holding-company-should-i-account-for-service-tax-if-i-provide-free-employment-services-to-my-subsidiary\"><p>A : Yes, since you are providing employment services to your subsidiaries, service tax shall be accounted for at the actual value of services provided. If you are a connected person, service tax shall be accounted for based on the value which it would have been provided in the ordinary course of the business to a not connected person.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-if-i-issue-an-invoice-in-detail-itemised-is-service-tax-charged-on-the-mark-up-value-or-on-the-value-of-invoice\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1066\"><span class=\"eael-accordion-tab-title\">6. Q : If I issue an invoice in detail (itemised), is service tax charged on the mark-up value or on the value of invoice?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1066\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-if-i-issue-an-invoice-in-detail-itemised-is-service-tax-charged-on-the-mark-up-value-or-on-the-value-of-invoice\"><p>A : Service tax will be charged according to the actual value of taxable services provided but it excludes disbursement.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-if-i-am-providing-employment-services-for-job-outside-malaysia-do-i-have-to-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1067\"><span class=\"eael-accordion-tab-title\">7. Q : If I am providing employment services for job outside Malaysia, do I have to account for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1067\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-if-i-am-providing-employment-services-for-job-outside-malaysia-do-i-have-to-account-for-service-tax\"><p>A : Employment services provided for job outside Malaysia is not subjected to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-if-i-am-providing-employment-services-partly-for-job-in-malaysia-and-partly-for-job-outside-malaysia-how-do-i-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-1068\"><span class=\"eael-accordion-tab-title\">8. Q : If I am providing employment services partly for job in Malaysia and partly for job outside Malaysia, how do I account for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1068\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-if-i-am-providing-employment-services-partly-for-job-in-malaysia-and-partly-for-job-outside-malaysia-how-do-i-account-for-service-tax\"><p>A : Service tax is only chargeable on the employment services made in Malaysia. You may use a reasonable method in determining the value of taxable employment services in Malaysia and account for the service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-zul-cari-kerja-sdn-bhd-zck-a-provider-of-employment-services-provides-staff-to-be-based-at-the-clients-premise-zck-pays-its-staff-a-monthly-salary-of-rm5000-and-charged-the-client-rm15000-rm5000-advance-first-month-staff-salary-plus-rm10000-employment-service-feebr-miscellaneous-expenses-incurred-by-zck-are-as-followsbr-fomema-medical-examination-rm-150br-work-permit-rm-50br-from-the-situation-given-how-does-zck-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-1069\"><span class=\"eael-accordion-tab-title\">9. Q : Zul Cari Kerja Sdn Bhd (ZCK), a provider of employment services provides staff to be based at the client's premise. ZCK pays its staff a monthly salary of RM5,000 and charged the client RM15,000 [RM5,000 (advance first month staff salary) plus RM10,000 (employment service fee)]<br> Miscellaneous expenses incurred by ZCK are as follows:<br> FOMEMA medical examination RM 150<br> Work Permit RM 50<br> From the situation given, how does ZCK account for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1069\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-zul-cari-kerja-sdn-bhd-zck-a-provider-of-employment-services-provides-staff-to-be-based-at-the-clients-premise-zck-pays-its-staff-a-monthly-salary-of-rm5000-and-charged-the-client-rm15000-rm5000-advance-first-month-staff-salary-plus-rm10000-employment-service-feebr-miscellaneous-expenses-incurred-by-zck-are-as-followsbr-fomema-medical-examination-rm-150br-work-permit-rm-50br-from-the-situation-given-how-does-zck-account-for-service-tax\">A : Supplying employees to work for another person for a period of time is a taxable service. Therefore, the actual value of services provided is RM15,000. Thus, service tax is calculated on: RM15,000 X 6% = RM900. Other miscellaneous fee such as FOMEMA medical examination fee and work permit (without any mark-up) is not a taxable service. It shall be itemised in the invoice or charged separately.<br>\n&#8221;\nHowever, if ZCK issued an invoice in one lump sum without itemizing the non-taxable miscellaneous charges or disbursement fee, all of the charges will be subjected to service tax.&#8221;<\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-we-are-a-join-management-body-jmb-or-management-corporation-mc-who-engage-a-registered-property-management-company-managing-agent-to-manage-and-maintain-our-condominium-at-the-same-time-the-managing-agent-also-required-to-provide-employees-to-work-and-act-on-our-behalf-in-the-management-office-does-the-services-provided-by-the-managing-agent-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-10610\"><span class=\"eael-accordion-tab-title\">10. Q : We are a Join Management Body (JMB) or Management Corporation (MC) who engage a registered property management company\/ managing agent to manage and maintain our condominium. At the same time, the managing agent also required to provide employees to work and act on our behalf in the management office. Does the services provided by the managing agent is subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-10610\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-we-are-a-join-management-body-jmb-or-management-corporation-mc-who-engage-a-registered-property-management-company-managing-agent-to-manage-and-maintain-our-condominium-at-the-same-time-the-managing-agent-also-required-to-provide-employees-to-work-and-act-on-our-behalf-in-the-management-office-does-the-services-provided-by-the-managing-agent-is-subject-to-service-tax\"><p>A : The managing agent provides management and employment services to the JMB\/MC. Both services is a taxable services. Therefore, the managing agent shall charge JMB\/ MC service tax on the provision of management and employment services.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-my-employment-agency-will-provide-training-to-the-maids-in-our-very-own-training-centre-and-we-ensure-that-they-are-well-trained-before-supply-to-the-employers-does-the-training-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-10611\"><span class=\"eael-accordion-tab-title\">11. Q : My employment agency will provide training to the maids in our very own training centre and we ensure that they are well-trained before supply to the employers. Does the training is subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-10611\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-my-employment-agency-will-provide-training-to-the-maids-in-our-very-own-training-centre-and-we-ensure-that-they-are-well-trained-before-supply-to-the-employers-does-the-training-is-subject-to-service-tax\"><p>A : Training services is subject to service tax. However, if the training services to the maids is part of the employment services provided by the employment agency, then the whole amount of fee charge to the employers are subjected to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-q-cari-kerja-sdn-bhd-is-a-company-who-provides-employment-and-human-resource-services-to-another-company-under-an-agreement-cari-kerja-sdn-bhd-is-engaged-to-recruit-and-employ-local-or-foreign-workers-to-a-factory-the-appointment-required-the-company-to-supply-manage-provide-accommodation-transport-meal-etc-and-placed-the-workers-to-work-in-the-company-as-contractual-workers-does-the-employment-and-human-resource-services-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-10612\"><span class=\"eael-accordion-tab-title\">12. Q :  Cari Kerja Sdn Bhd is a company who provides employment and human resource services to another company. Under an agreement, Cari Kerja Sdn Bhd is engaged to recruit and employ local or foreign workers to a factory. The appointment required the company to supply, manage (provide accommodation, transport, meal, etc) and placed the workers to work in the company as contractual workers.  Does the employment and human resource services is subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-10612\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-cari-kerja-sdn-bhd-is-a-company-who-provides-employment-and-human-resource-services-to-another-company-under-an-agreement-cari-kerja-sdn-bhd-is-engaged-to-recruit-and-employ-local-or-foreign-workers-to-a-factory-the-appointment-required-the-company-to-supply-manage-provide-accommodation-transport-meal-etc-and-placed-the-workers-to-work-in-the-company-as-contractual-workers-does-the-employment-and-human-resource-services-is-subject-to-service-tax\"><p>A : Cari Kerja Sdn Bhd provides workers to a factory and required to manage the workers on behalf of the factory. Therefore, the services provided by Cari Kerja Sdn Bhd is categorised under employment and management services. Both services are subjected to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-my-employment-agency-is-located-in-bukit-baru-melaka-we-are-required-to-provide-workers-to-work-in-a-factory-located-in-batu-berendam-free-zones-and-langkawi-for-a-period-of-time-since-the-factory-is-in-the-special-area-and-designated-area-does-the-employment-services-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-10613\"><span class=\"eael-accordion-tab-title\">13. Q : My Employment Agency is located in Bukit Baru Melaka. We are required to provide workers to work in a factory located in Batu Berendam Free Zones and Langkawi for a period of time. Since the factory is in the special area and designated area, does the employment services subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-10613\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-my-employment-agency-is-located-in-bukit-baru-melaka-we-are-required-to-provide-workers-to-work-in-a-factory-located-in-batu-berendam-free-zones-and-langkawi-for-a-period-of-time-since-the-factory-is-in-the-special-area-and-designated-area-does-the-employment-services-subject-to-service-tax\">A : Yes, the employment services provided by any registered person whose principal place of business located in Malaysia to a special area or designated area, vice versa, is subject to service tax.<br>\nIn this case, Bukit Baru Melaka is located in Malaysia, while Batu Berendam Free Zones is located in special Area and Langkawi is in designated area. Therefore, your employment agency shall charge service tax on the provision of employment services to such factories.<\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-a-registered-international-information-technology-services-its-company-in-pangkor-island-sent-his-employees-to-work-with-an-internet-base-company-ibc-in-langkawi-to-set-up-an-internet-business-platform-its-will-charge-ibc-based-on-the-worker-salary-and-allowances-scale-with-10-mark-up-is-the-service-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-10614\"><span class=\"eael-accordion-tab-title\">14. Q : A registered International Information Technology Services (ITS) company in Pangkor Island sent his  employees to work with an Internet Base Company (IBC) in Langkawi to set up an internet business platform.  ITS will charge IBC based on the worker salary and allowances scale with 10% mark up. Is the service subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-10614\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-a-registered-international-information-technology-services-its-company-in-pangkor-island-sent-his-employees-to-work-with-an-internet-base-company-ibc-in-langkawi-to-set-up-an-internet-business-platform-its-will-charge-ibc-based-on-the-worker-salary-and-allowances-scale-with-10-mark-up-is-the-service-subject-to-service-tax\"><p>A : Pangkor Island and Langkawi are both situated in the designated area. Any taxable services provided between or within designated area and\/or special area are not subject to service tax.<\/p><\/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 class=\"elementor-element elementor-element-84b345d elementor-widget elementor-widget-text-editor\" data-id=\"84b345d\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013713\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013713\" data-tab-index=\"13\" style=\"--n-tabs-title-order: 13;\" class=\" elementor-element elementor-element-0d7d8b5 e-flex e-con-boxed e-con e-child\" data-id=\"0d7d8b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0df9ca8 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"0df9ca8\" 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-0df9ca8\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"0df9ca8\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-who-is-required-to-register-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1461\"><span class=\"eael-accordion-tab-title\">1. Q : Who is required to register for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1461\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-who-is-required-to-register-for-service-tax\"><p>A : Any person who provides cleaning services in relation to goods, land or commercial or industrial buildings in Malaysia if the value of taxable services reaches the threshold value in the past 12 months or in the next 12 months.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-how-do-i-submit-a-return-and-make-a-service-tax-payment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1462\"><span class=\"eael-accordion-tab-title\">2. Q : How do I submit a return and make a service tax payment?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1462\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-how-do-i-submit-a-return-and-make-a-service-tax-payment\"><p>A : Registered persons are required to submit a service tax return via form SST-02 electronically or manually. Service tax payment must be made electronically or by cheque which must be posted to the Kelana Jaya Customs Processing Centre.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-do-registered-persons-need-to-issue-invoices\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1463\"><span class=\"eael-accordion-tab-title\">3. Q : Do registered persons need to issue invoices?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1463\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-do-registered-persons-need-to-issue-invoices\"><p>A : Yes. Registered persons need to issue invoices for all taxable services provided.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-pusat-dobi-aulia-receives-prayer-rugs-from-surau-taman-seroja-for-cleaning-is-the-service-of-washing-prayer-rugs-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1464\"><span class=\"eael-accordion-tab-title\">4. Q : Pusat Dobi Aulia receives prayer rugs from Surau Taman Seroja for cleaning. Is the service of washing prayer rugs subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1464\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-pusat-dobi-aulia-receives-prayer-rugs-from-surau-taman-seroja-for-cleaning-is-the-service-of-washing-prayer-rugs-subject-to-service-tax\"><p>A : The service of washing prayer rugs is not subject to service tax because the prayer rugs are used for religious purposes.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-hakim-cleaning-business-received-a-contract-to-clean-the-ministry-of-education-malaysia-building-in-putrajaya-are-cleaning-services-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1465\"><span class=\"eael-accordion-tab-title\">5. Hakim Cleaning Business received a contract to clean the Ministry of Education Malaysia building in Putrajaya. Are cleaning services subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1465\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-hakim-cleaning-business-received-a-contract-to-clean-the-ministry-of-education-malaysia-building-in-putrajaya-are-cleaning-services-subject-to-service-tax\"><p>A: The cleaning services of the Ministry of Education Malaysia building are subject to service tax because the building is not used for<br \/>educational purposes.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-arashid-car-wash-has-its-business-headquarters-in-pulau-langkawi-and-has-10-car-wash-outlets-in-kedah-including-2-outlets-in-pulau-langkawi-does-arashid-car-wash-need-to-register-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1466\"><span class=\"eael-accordion-tab-title\">6. Q: A.Rashid Car Wash has its business headquarters in Pulau Langkawi and has 10 car wash outlets in Kedah including 2 outlets in Pulau Langkawi. Does A.Rashid Car Wash need to register for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1466\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-arashid-car-wash-has-its-business-headquarters-in-pulau-langkawi-and-has-10-car-wash-outlets-in-kedah-including-2-outlets-in-pulau-langkawi-does-arashid-car-wash-need-to-register-for-service-tax\"><p>A: A.Rashid Car Wash needs to register for service tax if the annual value of services provided exceeds the threshold value and charges service tax on taxable services other than services by the outlet in Pulau Langkawi.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-hafilz-cleaning-services-won-a-tender-to-clean-the-royal-malaysian-customs-academy-for-a-period-of-2-years-starting-1-january-2019-worth-rm-1000000-what-is-the-service-tax-treatment-for-the-cleaning-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1467\"><span class=\"eael-accordion-tab-title\">7. Q: Hafilz Cleaning Services won a tender to clean the Royal Malaysian Customs Academy for a period of 2 years starting 1 January 2019 worth RM 1,000,000. What is the service tax treatment for the cleaning services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1467\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-hafilz-cleaning-services-won-a-tender-to-clean-the-royal-malaysian-customs-academy-for-a-period-of-2-years-starting-1-january-2019-worth-rm-1000000-what-is-the-service-tax-treatment-for-the-cleaning-services\"><p>A: Hafilz Cleaning Services needs to be registered under the Service Tax Act 2018. Cleaning services provided by Hafilz Cleaning Services are subject to service tax starting 1 March 2019.<\/p><\/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 class=\"elementor-element elementor-element-72ebfee elementor-widget elementor-widget-text-editor\" data-id=\"72ebfee\" 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<strong>Disclaimer<\/strong>:\n<em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em>\t\t\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<div id=\"e-n-tab-content-10258013714\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013714\" data-tab-index=\"14\" style=\"--n-tabs-title-order: 14;\" class=\" elementor-element elementor-element-e30b7b9 e-flex e-con-boxed e-con e-child\" data-id=\"e30b7b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87ee327 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"87ee327\" 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-87ee327\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"87ee327\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-hotel-maher-which-is-based-in-dubai-intended-to-make-an-advertisement-of-its-worldwide-hotel-chain-in-a-malaysian-television-broadcaster-media-owner-for-malaysia-audience-is-the-sale-of-airtime-for-advertisement-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1421\"><span class=\"eael-accordion-tab-title\">1. Q : Hotel Maher which is based in Dubai intended to make an advertisement of its worldwide hotel chain in a Malaysian Television Broadcaster (media owner)  for Malaysia audience. Is the sale of airtime for advertisement is subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1421\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-hotel-maher-which-is-based-in-dubai-intended-to-make-an-advertisement-of-its-worldwide-hotel-chain-in-a-malaysian-television-broadcaster-media-owner-for-malaysia-audience-is-the-sale-of-airtime-for-advertisement-is-subject-to-service-tax\"><p>A : The sale of airtime for advertisement held in Malaysia is subject to service tax<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-i-am-a-local-advertising-agency-appointed-by-a-local-media-owner-to-act-on-his-behalf-to-look-for-advertisers-to-advertise-their-product-in-malaysia-do-i-have-to-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1422\"><span class=\"eael-accordion-tab-title\">2. Q : I am a local advertising agency appointed by a local media owner to act on his behalf to look for  advertisers to advertise their product in Malaysia. Do I have to account for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1422\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-i-am-a-local-advertising-agency-appointed-by-a-local-media-owner-to-act-on-his-behalf-to-look-for-advertisers-to-advertise-their-product-in-malaysia-do-i-have-to-account-for-service-tax\"><p>A : The services of \ufffdsearch for advertiser\ufffd provided by the local advertising agency is not in the scope of the provision of advertising services in Malaysia. Therefore, it is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-do-i-have-to-account-for-service-tax-if-i-am-a-media-owner-located-in-designated-area-and-provide-billboard-advertisement-in-langkawi\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1423\"><span class=\"eael-accordion-tab-title\">3. Q : Do I have to account for service tax if I am a media owner located in Designated Area and provide billboard advertisement in Langkawi?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1423\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-do-i-have-to-account-for-service-tax-if-i-am-a-media-owner-located-in-designated-area-and-provide-billboard-advertisement-in-langkawi\"><p>A : Advertising services provided within or between Designated Area (Langkawi, Tioman and Labuan) are not subject to service tax. Therefore, you are not required to account for the service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-what-is-the-service-tax-treatment-if-i-am-a-service-tax-registered-advertising-agency-in-malaysia-who-has-been-appointed-by-a-foreign-company-to-advertise-their-product-for-local-market\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1424\"><span class=\"eael-accordion-tab-title\">4. Q : What is the service tax treatment if I am a service tax registered advertising agency in  Malaysia who has been appointed by a foreign company to advertise their product for local market?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1424\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-what-is-the-service-tax-treatment-if-i-am-a-service-tax-registered-advertising-agency-in-malaysia-who-has-been-appointed-by-a-foreign-company-to-advertise-their-product-for-local-market\"><p>A : Local advertising agency who provide advertising services in Malaysia is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-what-is-the-treatment-if-a-local-company-advertise-his-products-directly-to-overseas-newspaper-without-engaging-advertising-agency\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1425\"><span class=\"eael-accordion-tab-title\">5. Q : What is the treatment if a local company advertise his products directly to overseas newspaper without engaging advertising agency?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1425\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-what-is-the-treatment-if-a-local-company-advertise-his-products-directly-to-overseas-newspaper-without-engaging-advertising-agency\"><p>A : Any advertisement to be advertised in overseas is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-letop-magazine-media-owner-received-monetary-sponsorship-from-zyx-sdn-bhd-and-in-return-the-media-owner-provide-advertising-space-in-his-magazine-for-free-is-the-free-advertising-space-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1426\"><span class=\"eael-accordion-tab-title\">6. Q : Letop Magazine (media owner) received monetary sponsorship from ZYX Sdn Bhd and in return the media owner provide  advertising space in his magazine for free. Is the free advertising space subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1426\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-letop-magazine-media-owner-received-monetary-sponsorship-from-zyx-sdn-bhd-and-in-return-the-media-owner-provide-advertising-space-in-his-magazine-for-free-is-the-free-advertising-space-subject-to-service-tax\"><p>A : Any advertisement provided for free or with consideration published in any media in Malaysia is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-my-company-is-a-service-tax-registered-person-i-had-transferred-the-right-to-use-an-advertisement-space-by-rental-basis-which-is-attached-to-our-building-to-advertising-agency-are-the-rental-collected-for-the-advertisement-space-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1427\"><span class=\"eael-accordion-tab-title\">7. Q : My company is a service tax registered person. I had transferred the right to use an advertisement space by  rental basis which is attached to our building to advertising agency. Are the rental collected for the advertisement space is subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1427\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-my-company-is-a-service-tax-registered-person-i-had-transferred-the-right-to-use-an-advertisement-space-by-rental-basis-which-is-attached-to-our-building-to-advertising-agency-are-the-rental-collected-for-the-advertisement-space-is-subject-to-service-tax\"><p>A : The person who provides the right to use an advertising space but does not involve in providing any advertisement is considered to be not making an advertising service, therefore, it is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-mg-bag-sdn-bhd-mg-is-promoting-his-new-product-in-the-local-market-he-has-appointed-hati-advertising-agency-haa-to-do-all-the-advertising-work-including-to-advertise-their-product-via-fad-tv-broadcast-fad-fad-as-a-media-owner-will-issue-an-invoice-amounting-rm10000000-value-for-the-airtime-to-mg-haa-will-claim-10-commission-from-fad-on-the-services-provided-is-the-10-commission-to-be-included-in-the-calculation-of-service-tax-assume-the-service-tax-rate-is-at-6\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-1428\"><span class=\"eael-accordion-tab-title\">8. Q : MG Bag Sdn Bhd (MG) is promoting his new product in the local market. He has appointed Hati Advertising Agency (HAA) to do all  the advertising work including to advertise their product via FAD TV Broadcast (FAD). FAD as a media owner will issue an invoice amounting RM100,000.00 value for  the airtime to MG. HAA will claim 10% commission from FAD on the services provided. Is the 10% commission to be included in the calculation of service tax?  (Assume the service tax rate is at 6%).<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1428\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-mg-bag-sdn-bhd-mg-is-promoting-his-new-product-in-the-local-market-he-has-appointed-hati-advertising-agency-haa-to-do-all-the-advertising-work-including-to-advertise-their-product-via-fad-tv-broadcast-fad-fad-as-a-media-owner-will-issue-an-invoice-amounting-rm10000000-value-for-the-airtime-to-mg-haa-will-claim-10-commission-from-fad-on-the-services-provided-is-the-10-commission-to-be-included-in-the-calculation-of-service-tax-assume-the-service-tax-rate-is-at-6\"><p>A : HAA should account for service tax based on the calculation as below:<br>\nAdvertising Gross Value : RM100,000.00<br>\nAdd: Service Tax @ 6% : RM 6,000.00<br>\nNet value : RM106,000.00<br>\nLess: Commission @ 10% : (RM10,600.00)<br>\nAmount payable RM 95,400.00<br>\nThe amount of service tax to be accounted by FAD is RM6,000.00. The commission shall be deducted after the calculation of service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-advertising-agency-or-individual-pay-a-fee-to-local-authority-to-get-a-permit-for-billboard-advertising-is-this-fee-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-1429\"><span class=\"eael-accordion-tab-title\">9. Q : Advertising agency or individual pay a fee to local authority to get a permit for billboard advertising. Is this fee subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1429\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-advertising-agency-or-individual-pay-a-fee-to-local-authority-to-get-a-permit-for-billboard-advertising-is-this-fee-subject-to-service-tax\"><p>A : The fees for this permit imposed by local authority is not subject to service tax because it is not an advertising services.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-is-the-advertising-fee-charged-by-a-government-broadcaster-such-as-rtm-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-14210\"><span class=\"eael-accordion-tab-title\">10. Q : Is the advertising fee charged by a government broadcaster such as RTM subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-14210\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-is-the-advertising-fee-charged-by-a-government-broadcaster-such-as-rtm-subject-to-service-tax\"><p>A : The advertising fees imposed by RTM is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-a-local-manufacturer-appoint-a-local-advertising-agency-to-promote-his-product-worldwide-through-overseas-media-owner-via-internet-is-the-provision-of-advertising-services-by-the-local-advertising-agency-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-14211\"><span class=\"eael-accordion-tab-title\">11. Q : A local manufacturer appoint a local advertising agency to promote his product worldwide through overseas media  owner via internet. Is the provision of advertising services by the local advertising agency subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-14211\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-a-local-manufacturer-appoint-a-local-advertising-agency-to-promote-his-product-worldwide-through-overseas-media-owner-via-internet-is-the-provision-of-advertising-services-by-the-local-advertising-agency-subject-to-service-tax\"><p>A : Yes, the advertising services provided by the local advertising agency is subject to service tax even though the media owner is situated outside of Malaysia.<\/p><\/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 class=\"elementor-element elementor-element-dd0249d elementor-widget elementor-widget-text-editor\" data-id=\"dd0249d\" 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<strong>Disclaimer<\/strong>:\n<em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em>\t\t\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<div id=\"e-n-tab-content-10258013715\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013715\" data-tab-index=\"15\" style=\"--n-tabs-title-order: 15;\" class=\" elementor-element elementor-element-fcc33fa e-flex e-con-boxed e-con e-child\" data-id=\"fcc33fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-289cc30 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"289cc30\" 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-289cc30\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"289cc30\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-when-is-the-effective-date-of-service-tax-for-consultancy-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-4251\"><span class=\"eael-accordion-tab-title\">1. Q : When is the effective date of service tax for consultancy services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-4251\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-when-is-the-effective-date-of-service-tax-for-consultancy-services\"><p>A : The effective date of service tax for consultancy services is 1 September 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-is-the-effective-date-of-service-tax-for-training-and-coaching-services-also-1-september-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-4252\"><span class=\"eael-accordion-tab-title\">2. Q : Is the effective date of service tax for training and coaching services also 1 September 2018?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-4252\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-is-the-effective-date-of-service-tax-for-training-and-coaching-services-also-1-september-2018\"><p>A : No. The effective date of service tax for training and coaching services is 1 January 2019.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-do-persons-who-are-registered-persons-on-1-january-2019-need-to-charge-service-tax-from-1-january-2019-on-training-or-coaching-services-provided-from-1-january-2019\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-4253\"><span class=\"eael-accordion-tab-title\">3. Q : Do persons who are registered persons on 1 January 2019 need to charge service tax from 1 January 2019 on training or coaching services provided from 1 January 2019?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-4253\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-do-persons-who-are-registered-persons-on-1-january-2019-need-to-charge-service-tax-from-1-january-2019-on-training-or-coaching-services-provided-from-1-january-2019\"><p>A : No, based on the Royal Malaysian Customs Department&#8217;s announcement on 31 December 2018, training services and tutoring services will only be subject to service tax starting 1 March 2019. This also applies to persons who have registered person status on 1 January 2019.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-what-is-the-threshold-value-for-consultancy-training-or-tutoring-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-4254\"><span class=\"eael-accordion-tab-title\">4. Q : What is the threshold value for consultancy, training or tutoring services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-4254\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-what-is-the-threshold-value-for-consultancy-training-or-tutoring-services\"><p>A : The threshold value for consultancy, training or tutoring services is RM500,000.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-for-the-purpose-of-calculating-the-threshold-value-is-it-necessary-to-calculate-it-as-a-whole-or-separately-if-any-person-provides-more-than-one-taxable-service-in-group-g\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-4255\"><span class=\"eael-accordion-tab-title\">5. For the purpose of calculating the threshold value, is it necessary to calculate it as a whole or separately if any person provides more than one taxable service in Group G?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-4255\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-for-the-purpose-of-calculating-the-threshold-value-is-it-necessary-to-calculate-it-as-a-whole-or-separately-if-any-person-provides-more-than-one-taxable-service-in-group-g\"><p>A : For the purpose of calculating the threshold value, any taxable person in column (1) Group G who has a total value of taxable services, whether combined or single, more than RM500,000 for any one or more taxable services stated in column (2) Group G, he is obliged to register.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-company-a-provides-engineering-architectural-and-consultancy-services-the-cumulative-income-value-for-these-three-services-is-rm600000-for-the-past-12-months-is-company-a-required-to-register-under-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-4256\"><span class=\"eael-accordion-tab-title\">6. Q: Company A provides engineering, architectural and consultancy services. The cumulative income value for these three services is RM600,000 for the past 12 months. Is Company A required to register under service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-4256\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-company-a-provides-engineering-architectural-and-consultancy-services-the-cumulative-income-value-for-these-three-services-is-rm600000-for-the-past-12-months-is-company-a-required-to-register-under-service-tax\"><p>A: Yes. Company A is required to register under service tax. This is because engineering, architectural and consultancy services are taxable services under Group G where for the purpose of the threshold value, the calculation must be combined.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-with-reference-to-consultancy-services-will-a-service-only-be-considered-as-consultancy-services-if-it-involves-advisory-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-4257\"><span class=\"eael-accordion-tab-title\">7. Q: With reference to consultancy services, will a service only be considered as consultancy services if it involves advisory services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-4257\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-with-reference-to-consultancy-services-will-a-service-only-be-considered-as-consultancy-services-if-it-involves-advisory-services\"><p>A: No. For service tax purposes, apart from advisory services, consultancy services include grading\/rating services, testing services and training services. Please refer to paragraph 26.1.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-company-a-sdn-bhd-appointed-company-b-consulting-sdn-bhd-a-gst-and-sst-registered-person-on-1-january-2018-to-obtain-consultancy-services-regarding-the-accounting-system-to-be-used-company-a-sdn-bhd-made-full-payment-to-company-b-consulting-sdn-bhd-in-february-2018-the-services-were-completed-in-december-2018-what-is-the-gst-and-sst-tax-treatment-of-the-services-provided-by-company-b-consulting-sdn-bhd\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-4258\"><span class=\"eael-accordion-tab-title\">8. Q: Company A Sdn Bhd appointed Company B Consulting Sdn Bhd (a GST and SST registered person) on 1 January 2018 to obtain consultancy services regarding the accounting system to be used. Company A Sdn Bhd made full payment to Company B Consulting Sdn Bhd in February 2018. The services were completed in December 2018. What is the GST and SST tax treatment of the services provided by Company B Consulting Sdn Bhd?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-4258\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-company-a-sdn-bhd-appointed-company-b-consulting-sdn-bhd-a-gst-and-sst-registered-person-on-1-january-2018-to-obtain-consultancy-services-regarding-the-accounting-system-to-be-used-company-a-sdn-bhd-made-full-payment-to-company-b-consulting-sdn-bhd-in-february-2018-the-services-were-completed-in-december-2018-what-is-the-gst-and-sst-tax-treatment-of-the-services-provided-by-company-b-consulting-sdn-bhd\"><p>A : As a GST registered person, Company B Consulting Sdn Bhd needs to account for the payment received in February 2018.<br \/>This is because, under GST legislation, Time of Supply has occurred, which is when the payment is received. No more SST needs to be accounted for because full payment was received in the GST era even though the services provided extend beyond the GST era to the SST era.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-company-a-sdn-bhd-appointed-company-b-consulting-sdn-bhd-a-gst-and-sst-registered-person-on-1-july-2018-to-obtain-consulting-services-regarding-the-accounting-system-to-be-used-company-a-sdn-bhd-made-full-payment-to-company-b-consulting-sdn-bhd-in-july-2018-the-services-were-completed-in-december-2018-what-is-the-gst-and-sst-tax-treatment-of-the-services-provided-by-company-b-consulting-sdn-bhd\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-4259\"><span class=\"eael-accordion-tab-title\">9. Q : Company A Sdn Bhd appointed Company B Consulting Sdn Bhd (a GST and SST registered person) on 1 July 2018 to obtain consulting services regarding the accounting system to be used. Company A Sdn Bhd made full payment to Company B Consulting Sdn Bhd in July 2018. The services were completed in December 2018. What is the GST and SST tax treatment of the services provided by Company B Consulting Sdn Bhd?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-4259\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-company-a-sdn-bhd-appointed-company-b-consulting-sdn-bhd-a-gst-and-sst-registered-person-on-1-july-2018-to-obtain-consulting-services-regarding-the-accounting-system-to-be-used-company-a-sdn-bhd-made-full-payment-to-company-b-consulting-sdn-bhd-in-july-2018-the-services-were-completed-in-december-2018-what-is-the-gst-and-sst-tax-treatment-of-the-services-provided-by-company-b-consulting-sdn-bhd\"><p>A : Referring to Section 11(3)(c), Service Tax Act 2018, the consultancy services are subject to 6% service tax. Please refer to paragraph 36.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-company-x-sdn-bhd-appointed-company-y-akademi-sdn-bhd-on-1-october-2018-to-procure-microsoft-office-training-services-for-employees-of-company-x-the-training-services-were-carried-out-in-december-2018-what-is-the-sst-treatment-of-the-services-provided-by-company-y-akademi-sdn-bhd\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-42510\"><span class=\"eael-accordion-tab-title\">10. Q : Company X Sdn Bhd appointed Company Y Akademi Sdn Bhd on 1 October 2018 to procure Microsoft Office training services for employees of Company X. The training services were carried out in December 2018. What is the SST treatment of the services provided by Company Y Akademi Sdn Bhd?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-42510\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-company-x-sdn-bhd-appointed-company-y-akademi-sdn-bhd-on-1-october-2018-to-procure-microsoft-office-training-services-for-employees-of-company-x-the-training-services-were-carried-out-in-december-2018-what-is-the-sst-treatment-of-the-services-provided-by-company-y-akademi-sdn-bhd\"><p>A : The Microsoft Office training services provided by Company Y Akademi Sdn Bhd to Company X Sdn Bhd are not subject to service tax because the training services were not a taxable service in December 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"-11-q-company-x-sdn-bhd-appointed-company-y-akademi-sdn-bhd-on-1-december-2018-to-obtain-microsoft-excel-training-services-for-company-x-employees-the-training-services-were-carried-out-in-march-2019-company-x-sdn-bhd-made-a-payment-to-company-y-akademi-sdn-bhd-in-march-2019-what-is-the-sst-treatment-for-the-services-provided-by-company-y-akademi-sdn-bhd\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-42511\"><span class=\"eael-accordion-tab-title\"> 11. Q: Company X Sdn Bhd appointed Company Y Akademi Sdn Bhd on 1 December 2018 to obtain Microsoft Excel training services for Company X employees. The training services were carried out in March 2019. Company X Sdn Bhd made a payment to Company Y Akademi Sdn Bhd in March 2019. What is the SST treatment for the services provided by Company Y Akademi Sdn Bhd?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-42511\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"-11-q-company-x-sdn-bhd-appointed-company-y-akademi-sdn-bhd-on-1-december-2018-to-obtain-microsoft-excel-training-services-for-company-x-employees-the-training-services-were-carried-out-in-march-2019-company-x-sdn-bhd-made-a-payment-to-company-y-akademi-sdn-bhd-in-march-2019-what-is-the-sst-treatment-for-the-services-provided-by-company-y-akademi-sdn-bhd\"><div class=\"n4sEPd\"><div class=\"QFw9Te BLojaf\">\u00a0<\/div><div class=\"FFpbKc\"><div class=\"xMmqsf\"><div class=\"nidPne\"><div><div class=\"dig2sb\"><div class=\"scLCMd\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"QcsUad BDJ8fb BLojaf sMVRZe hCXDsb wneUed\"><div class=\"usGWQd\"><div class=\"KkbLmb\"><div class=\"lRu31\"><span class=\"HwtZe\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">A: The services are subject to service tax.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Please refer to paragraph 37.2.<\/span><\/span><\/span><\/div><\/div><\/div><\/div><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-company-x-sdn-bhd-appointed-company-y-akademi-sdn-bhd-on-1-december-2018-to-obtain-microsoft-excel-training-services-for-company-x-employees-the-training-services-were-carried-out-in-march-2019-company-x-sdn-bhd-made-a-payment-to-company-y-akademi-sdn-bhd-in-december-2019-what-is-the-sst-treatment-for-the-services-provided-by-company-y-akademi-sdn-bhd\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-42512\"><span class=\"eael-accordion-tab-title\">12. Company X Sdn Bhd appointed Company Y Akademi Sdn Bhd on 1 December 2018 to obtain Microsoft Excel training services for Company X employees. The training services were carried out in March 2019. Company X Sdn Bhd made a payment to Company Y Akademi Sdn Bhd in December 2019. What is the SST treatment for the services provided by Company Y Akademi Sdn Bhd?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-42512\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-company-x-sdn-bhd-appointed-company-y-akademi-sdn-bhd-on-1-december-2018-to-obtain-microsoft-excel-training-services-for-company-x-employees-the-training-services-were-carried-out-in-march-2019-company-x-sdn-bhd-made-a-payment-to-company-y-akademi-sdn-bhd-in-december-2019-what-is-the-sst-treatment-for-the-services-provided-by-company-y-akademi-sdn-bhd\"><p>A: The training services provided are not subject to service tax. Please refer to paragraph 37.3.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-is-service-charge-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-42513\"><span class=\"eael-accordion-tab-title\">13. Q : Is service charge subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-42513\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-is-service-charge-subject-to-service-tax\"><p>A : No. Service charge is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-are-consultancy-services-provided-by-a-person-whose-principal-place-of-business-is-in-langkawi-to-a-person-in-kuala-lumpur-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-42514\"><span class=\"eael-accordion-tab-title\">14. Q : Are consultancy services provided by a person whose principal place of business is in Langkawi to a person in Kuala Lumpur subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-42514\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-are-consultancy-services-provided-by-a-person-whose-principal-place-of-business-is-in-langkawi-to-a-person-in-kuala-lumpur-subject-to-service-tax\"><p>A : Yes. The service is subject to service tax. This is because the service is provided to the customs principal area (KUK).<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-q-are-training-services-provided-in-labuan-by-a-person-whose-principal-place-of-business-is-in-kuala-lumpur-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-42515\"><span class=\"eael-accordion-tab-title\">15. Q : Are training services provided in Labuan by a person whose principal place of business is in Kuala Lumpur subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-42515\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-q-are-training-services-provided-in-labuan-by-a-person-whose-principal-place-of-business-is-in-kuala-lumpur-subject-to-service-tax\"><p>A : Yes. The service is subject to service tax. This is because the service is provided by a person whose principal place of business is in the customs principal area (KUK).<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"16-q-is-a-registered-person-required-to-issue-an-invoice\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"16\" aria-controls=\"elementor-tab-content-42516\"><span class=\"eael-accordion-tab-title\">16. Q : Is a registered person required to issue an invoice?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-42516\" class=\"eael-accordion-content clearfix\" data-tab=\"16\" aria-labelledby=\"16-q-is-a-registered-person-required-to-issue-an-invoice\"><p>A : Yes. A registered person is required to issue an invoice for all taxable services provided.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"17-q-how-do-i-submit-a-return-and-make-a-service-tax-payment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"17\" aria-controls=\"elementor-tab-content-42517\"><span class=\"eael-accordion-tab-title\">17. Q : How do I submit a return and make a service tax payment?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-42517\" class=\"eael-accordion-content clearfix\" data-tab=\"17\" aria-labelledby=\"17-q-how-do-i-submit-a-return-and-make-a-service-tax-payment\"><p>A: Registered persons need to submit service tax returns via form SST-02 electronically or manually.<br \/>Service tax payments must be made electronically or by cheque which must be posted to the Kelana Jaya Customs Processing Centre.<\/p><\/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 class=\"elementor-element elementor-element-fb14f0c elementor-widget elementor-widget-text-editor\" data-id=\"fb14f0c\" 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<strong>Disclaimer<\/strong>:\n<em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em>\t\t\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<div id=\"e-n-tab-content-10258013716\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013716\" data-tab-index=\"16\" style=\"--n-tabs-title-order: 16;\" class=\" elementor-element elementor-element-f967497 e-flex e-con-boxed e-con e-child\" data-id=\"f967497\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bd033e elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"1bd033e\" 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-1bd033e\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"1bd033e\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-what-is-the-service-tax-implication-on-professional-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2911\"><span class=\"eael-accordion-tab-title\">1. What is the service tax implication on professional services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2911\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-what-is-the-service-tax-implication-on-professional-services\"><p>A : For the purpose of service tax, professional services which are listed in the First Schedule of the Service Tax Regulations 2018 are subjected to service tax at the rate of 6%.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-is-service-tax-chargeable-on-services-which-have-been-performed-on-project-or-job-which-was-put-on-hold-or-cancelled\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2912\"><span class=\"eael-accordion-tab-title\">2. Is service tax chargeable on services which have been performed on project or job which was put on hold or cancelled?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2912\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-is-service-tax-chargeable-on-services-which-have-been-performed-on-project-or-job-which-was-put-on-hold-or-cancelled\"><p>A : Service tax is chargeable on the proportion of the services which have been performed, even though the project or job was put on hold or cancelled.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-as-a-registered-person-who-provide-professional-services-how-do-i-charge-and-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2913\"><span class=\"eael-accordion-tab-title\">3. As a registered person who provide professional services, how do I charge and account for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2913\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-as-a-registered-person-who-provide-professional-services-how-do-i-charge-and-account-for-service-tax\">A : As a registered person, service tax is chargeable on the services provided based on the value of the services performed including all charges in respect of miscellaneous expenses, cost of extra work, commissions, travelling or accommodation expenses, reimbursement, charges for normal copying and stationeries etc. As a registered person, you are required to account for service tax when payment is received according to the taxable period.\n<br><br>Example 10:<br><br>\nJB &amp; Co who is a registered person provides architectural services to client B. The services started in 1 September 2018 and completed on 31 December 2018. An invoice issued shall include the value of services and value of all other services in connection with architectural services such as commissions, miscellaneous expenses, cost of extra work, travelling and accommodation expenses, and other taxable services incurred. \nThe date of completion of services i.e. on 31 December 2018 and payment received on 2 January 2019. Assuming the payment is received in January-February taxable period, JB &amp; Co has to make payment and submit for service tax return before 31 March 2019.<\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-are-the-membership-fees-imposed-by-the-professional-bodies-such-as-bar-council-board-of-engineers-malaysia-board-of-architects-malaysia-malaysian-institute-of-accountant-and-etc-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2914\"><span class=\"eael-accordion-tab-title\">4. Are the membership fees imposed by the professional bodies such as Bar Council, Board of Engineers Malaysia, Board of Architects Malaysia, Malaysian Institute of Accountant and etc. subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2914\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-are-the-membership-fees-imposed-by-the-professional-bodies-such-as-bar-council-board-of-engineers-malaysia-board-of-architects-malaysia-malaysian-institute-of-accountant-and-etc-subject-to-service-tax\"><p>A : Any fees as regulated under any respective law in Malaysia and being imposed by the professional bodies are not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-if-i-am-engaged-by-local-firm-to-undertake-an-engineering-project-overseas-do-i-have-to-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2915\"><span class=\"eael-accordion-tab-title\">5. If I am engaged by local firm to undertake an engineering project overseas, do I have to account for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2915\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-if-i-am-engaged-by-local-firm-to-undertake-an-engineering-project-overseas-do-i-have-to-account-for-service-tax\"><p>A : All professional services provided outside Malaysia is not subject to service tax except supply made in connection with goods or land or other matters situated in Malaysia.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-is-sub-consultant-who-provides-professional-engineering-consultancy-services-to-the-prime-consultant-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2916\"><span class=\"eael-accordion-tab-title\">6. Is sub-consultant who provides professional engineering consultancy services to the prime consultant subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2916\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-is-sub-consultant-who-provides-professional-engineering-consultancy-services-to-the-prime-consultant-subject-to-service-tax\"><p>A : Sub-consultant who is a registered person supplying professional engineering consultancy services to the prime consultant is required to charge and account for the service tax on his services.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-is-service-tax-chargeable-on-deposit-received-from-a-client\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2917\"><span class=\"eael-accordion-tab-title\">7. Is service tax chargeable on deposit received from a client?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2917\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-is-service-tax-chargeable-on-deposit-received-from-a-client\"><p>A : Deposit received in the form of security is not subject to service tax. However, if the deposit received as part of a payment, then it is subject to service tax<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-how-does-service-tax-apply-when-i-discount-my-billing\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2918\"><span class=\"eael-accordion-tab-title\">8. How does service tax apply when I discount my billing?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2918\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-how-does-service-tax-apply-when-i-discount-my-billing\">A : Service tax is chargeable on the discounted or reduced amount of services provided by a registered person. <br> <br>\n\n<b>Example 11:<\/b><br>\nLegal fees = RM5,000<br>\nDiscount 10% = (RM500)<br>\nDiscounted amount payable = RM4,500<br>\nService tax @ 6% = RM 270<br>\nTotal amount payable = RM4,770<br><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-what-will-happen-if-my-customer-does-not-pay-me-after-i-have-issued-an-invoice-for-the-service-performed\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2919\"><span class=\"eael-accordion-tab-title\">9. What will happen if my customer does not pay me after I have issued an invoice for the service performed?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2919\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-what-will-happen-if-my-customer-does-not-pay-me-after-i-have-issued-an-invoice-for-the-service-performed\"><p>A : Service tax is based on payment basis. If the payment is not received from the customer within a period of 12 months from the date of the invoice issued, you are required to account and make payment on the service tax according to the taxable period after the 12 months period ends.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-does-local-consultants-obtaining-services-from-foreign-consultant-required-to-account-for-service-tax-on-the-imported-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-29110\"><span class=\"eael-accordion-tab-title\">10. Does local consultants obtaining services from foreign consultant required to account for service tax on the imported services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-29110\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-does-local-consultants-obtaining-services-from-foreign-consultant-required-to-account-for-service-tax-on-the-imported-services\"><p>A : Imported services is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-if-i-provide-legal-services-to-a-person-outside-malaysia-but-the-billing-is-charged-and-paid-by-a-person-in-malaysia-do-i-have-to-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-29111\"><span class=\"eael-accordion-tab-title\">11. If I provide legal services to a person outside Malaysia but the billing is charged and paid by a person in Malaysia. Do I have to account for service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-29111\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-if-i-provide-legal-services-to-a-person-outside-malaysia-but-the-billing-is-charged-and-paid-by-a-person-in-malaysia-do-i-have-to-account-for-service-tax\"><p>A : The provision of legal services to a person outside Malaysia but billing is charged and paid by a person in Malaysia is not subject to service tax provided that it is relates to land or goods situated outside Malaysia or where the subject matter relates to a country outside Malaysia.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-who-has-to-account-for-service-tax-on-legal-services-performed-in-malaysia-by-a-foreign-legal-practitioner-registered-in-singapore\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-29112\"><span class=\"eael-accordion-tab-title\">12. Who has to account for service tax on legal services performed in Malaysia by a foreign legal practitioner registered in Singapore?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-29112\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-who-has-to-account-for-service-tax-on-legal-services-performed-in-malaysia-by-a-foreign-legal-practitioner-registered-in-singapore\"><p>A : The provision of legal services in Malaysia by a foreign legal practitioner is treated as imported services and not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-what-is-the-service-tax-treatment-on-the-supply-of-legal-services-provided-by-a-legal-practitioner-in-principal-customs-area-pca-to-a-recipient-in-designated-area-langkawi-tioman-or-labuan\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-29113\"><span class=\"eael-accordion-tab-title\">13. What is the service tax treatment on the supply of legal services provided by a legal practitioner in Principal Customs Area (PCA) to a recipient in Designated Area (Langkawi, Tioman or Labuan)?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-29113\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-what-is-the-service-tax-treatment-on-the-supply-of-legal-services-provided-by-a-legal-practitioner-in-principal-customs-area-pca-to-a-recipient-in-designated-area-langkawi-tioman-or-labuan\"><p>A : A provision of legal services by a registered person in the Principal Customs Area to a recipient in Designated Area or Special Area is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-what-is-the-service-tax-treatment-on-the-provision-of-legal-services-provided-by-a-registered-legal-practitioner-in-the-designated-area-to-a-recipient-in-the-principal-customs-area\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-29114\"><span class=\"eael-accordion-tab-title\">14. What is the service tax treatment on the provision of legal services provided by a registered legal practitioner in the Designated Area to a recipient in the Principal Customs Area?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-29114\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-what-is-the-service-tax-treatment-on-the-provision-of-legal-services-provided-by-a-registered-legal-practitioner-in-the-designated-area-to-a-recipient-in-the-principal-customs-area\"><p>A : Legal services provided by a registered practitioner who resides in the Designated Area or Special Area to a recipient in the Principal Customs Area is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-are-legal-services-provided-within-or-between-the-designated-areas-subjected-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-29115\"><span class=\"eael-accordion-tab-title\">15. Are legal services provided within or between the Designated Areas subjected to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-29115\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-are-legal-services-provided-within-or-between-the-designated-areas-subjected-to-service-tax\"><p>A : Legal services rendered within or between the Designated Areas or Special Area are not subjected to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"16-when-is-the-service-tax-due-and-payable-for-a-legal-practitioner-who-received-moneypayment-and-deposited-it-into-the-clients-account-or-clients-trust-account\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"16\" aria-controls=\"elementor-tab-content-29116\"><span class=\"eael-accordion-tab-title\">16. When is the service tax due and payable for a legal practitioner who received money\/payment and deposited it into the client's account or client's trust account?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-29116\" class=\"eael-accordion-content clearfix\" data-tab=\"16\" aria-labelledby=\"16-when-is-the-service-tax-due-and-payable-for-a-legal-practitioner-who-received-moneypayment-and-deposited-it-into-the-clients-account-or-clients-trust-account\"><p>A : Under The Solicitors&#8217; Accounts Rules 1990 [P.U. (A) 301\/1990], a solicitor may receive or hold client&#8217;s money in connection with his practice as a solicitor, agent, bailee, stakeholder or in any other capacity and includes solicitor trust money. A service tax registered legal practitioner who received payment for the provision of legal services including consultancy services on legal matter or other charges in connection to the provision of legal services shall account for service tax according to the taxable period based on the date of payment received, whether or not the payment is received directly to client&#8217;s account or trust account. However, service tax shall not be chargeable on the statutory fees paid to the government or statutory body. The legal practitioner may make an adjustment on their account and SST-02 return if the client or the solicitor choose not to proceed the services or the case is aborted and the money was returned to the client.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"17-aa-company-berhad-provides-accounting-services-to-his-subsidiaries-within-the-same-group-of-companies-the-value-of-the-services-is-rm-600000-subsequently-aa-company-berhad-entered-into-an-agreement-to-provide-accounting-service-to-bb-company-sdn-bhd-who-is-not-a-member-of-the-group-of-companies-do-aa-company-berhad-required-to-apportion-the-service-tax-in-his-return\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"17\" aria-controls=\"elementor-tab-content-29117\"><span class=\"eael-accordion-tab-title\">17. AA Company Berhad provides accounting services to his subsidiaries within the same group of companies. The value of the services is RM 600,000. Subsequently, AA Company Berhad entered into an agreement to provide accounting service to BB Company Sdn Bhd who is not a member  of the group of companies. Do AA Company Berhad required to apportion the service tax in his return?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-29117\" class=\"eael-accordion-content clearfix\" data-tab=\"17\" aria-labelledby=\"17-aa-company-berhad-provides-accounting-services-to-his-subsidiaries-within-the-same-group-of-companies-the-value-of-the-services-is-rm-600000-subsequently-aa-company-berhad-entered-into-an-agreement-to-provide-accounting-service-to-bb-company-sdn-bhd-who-is-not-a-member-of-the-group-of-companies-do-aa-company-berhad-required-to-apportion-the-service-tax-in-his-return\"><p>A : If the management services provided by AA Company Berhad who hold more than 50% of shares and have the power to control his subsidiaries within the same group of companies, such services is not chargeable to service tax. However, if the accounting services is extended to BB Company Sdn Bhd who is not a member of the group of companies, the accounting services provided to his subsidiaries and other company outside the group is subject to service tax. No apportionment is allowed.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"18-what-is-the-service-tax-treatment-for-a-person-who-hold-both-position-as-a-director-of-service-employee-of-a-company-and-as-a-director-for-service-under-his-own-personal-capacity-and-expertise-in-another-company\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"18\" aria-controls=\"elementor-tab-content-29118\"><span class=\"eael-accordion-tab-title\">18. What is the service tax treatment for a person who hold both position as a director of service (employee of a company) and as a director for service under his own personal capacity and expertise in another company?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-29118\" class=\"eael-accordion-content clearfix\" data-tab=\"18\" aria-labelledby=\"18-what-is-the-service-tax-treatment-for-a-person-who-hold-both-position-as-a-director-of-service-employee-of-a-company-and-as-a-director-for-service-under-his-own-personal-capacity-and-expertise-in-another-company\"><p>A : Director&#8217;s fees chargeable under a contract for service to the companies under his own personal capacity and expertise are subject to service tax. However, on the proportion of the director&#8217;s fees charged on the capacity of his post (contract of services) or under employment with the company, is not subject to service tax.<\/p><\/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 class=\"elementor-element elementor-element-8c80438 elementor-widget elementor-widget-text-editor\" data-id=\"8c80438\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013717\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013717\" data-tab-index=\"17\" style=\"--n-tabs-title-order: 17;\" class=\" elementor-element elementor-element-51d5048 e-flex e-con-boxed e-con e-child\" data-id=\"51d5048\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f404f80 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"f404f80\" 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-f404f80\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"f404f80\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-what-is-the-treatment-for-the-parking-services-that-are-being-charged-by-the-provider-or-operator\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2551\"><span class=\"eael-accordion-tab-title\">1. Q : What is the treatment for the parking services that are being charged by the provider or operator?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2551\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-what-is-the-treatment-for-the-parking-services-that-are-being-charged-by-the-provider-or-operator\"><p>A : Parking service that are being charged by the provider or operator are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-who-is-the-parking-space-provider-that-needs-to-be-registered-under-service-tax-act\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2552\"><span class=\"eael-accordion-tab-title\">2. Q : Who is the parking space provider that needs to be registered under Service Tax Act?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2552\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-who-is-the-parking-space-provider-that-needs-to-be-registered-under-service-tax-act\"><p>A : Any person who operates or provides parking spaces for motor vehicle with the threshold exceeding RM500,000.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-if-the-services-performed-does-not-reach-the-prescribed-thresholdcan-i-apply-for-voluntary-registration\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2553\"><span class=\"eael-accordion-tab-title\">3. Q : If the services performed does not reach the prescribed threshold,can I apply for voluntary registration?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2553\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-if-the-services-performed-does-not-reach-the-prescribed-thresholdcan-i-apply-for-voluntary-registration\"><p>A : Yes. You may apply for voluntary registration to Director General.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-does-the-rental-of-parking-spaces-at-commercial-or-residential-property-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2554\"><span class=\"eael-accordion-tab-title\">4. Q : Does the rental of parking spaces at commercial or residential property subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2554\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-does-the-rental-of-parking-spaces-at-commercial-or-residential-property-subject-to-service-tax\"><p>A : Yes. The rental of parking spaces at commercial or residential property is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-what-is-the-service-tax-treatment-for-the-sales-of-parking-spaces-at-a-commercial-or-residential-property\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2555\"><span class=\"eael-accordion-tab-title\">5. Q : What is the service tax treatment for the sales of parking spaces at a commercial or residential property?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2555\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-what-is-the-service-tax-treatment-for-the-sales-of-parking-spaces-at-a-commercial-or-residential-property\"><p>A : The sale of parking spaces at a commercial or residential property is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-does-the-parking-services-for-bus-lorry-or-any-other-related-vehicle-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2556\"><span class=\"eael-accordion-tab-title\">6. Q : Does the parking services for bus, lorry or any other related vehicle subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2556\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-does-the-parking-services-for-bus-lorry-or-any-other-related-vehicle-subject-to-service-tax\"><p>A : Bus, lorry and other related vehicle are categorised as motor vehicle.Therefore, the provision for such parking services are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-what-is-the-treatment-of-parking-service-that-use-touch-n-go-payment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2557\"><span class=\"eael-accordion-tab-title\">7. Q : What is the treatment of parking service that use Touch N' Go payment?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2557\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-what-is-the-treatment-of-parking-service-that-use-touch-n-go-payment\"><p>A : The treatment of parking service that use Touch N&#8217; Go payment is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-what-is-the-treatment-of-parking-service-that-use-auto-pay-method\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2558\"><span class=\"eael-accordion-tab-title\">8. Q : What is the treatment of parking service that use auto-pay method?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2558\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-what-is-the-treatment-of-parking-service-that-use-auto-pay-method\"><p>A : The treatment of parking service that use auto-pay method is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-does-the-parking-service-provide-by-local-authority-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2559\"><span class=\"eael-accordion-tab-title\">9. Q : Does the parking service provide by Local Authority subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2559\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-does-the-parking-service-provide-by-local-authority-subject-to-service-tax\"><p>A : Yes, parking service provided by the Local Authority is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-in-relation-to-question-11-does-it-means-that-local-authority-need-to-be-registered-under-service-tax-act\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-25510\"><span class=\"eael-accordion-tab-title\">10. Q : In relation to question 11, does it means that Local Authority need to be registered under Service Tax Act?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-25510\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-in-relation-to-question-11-does-it-means-that-local-authority-need-to-be-registered-under-service-tax-act\"><p>A : Yes. Any Local Authority or Statutory Body that operates or provides parking space service need to be registered under Service Tax Act if the service being charged and the threshold exceeds the prescribe threshold.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-company-py-has-been-given-rights-to-operate-and-maintain-the-parking-spaces-by-local-authority-la-company-py-charged-la-for-the-operation-and-maintenance-of-the-parking-spaces-company-py-also-responsible-for-collecting-parking-space-charges-to-the-consumer-what-is-the-service-tax-treatment-for-this-scenario\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-25511\"><span class=\"eael-accordion-tab-title\">11. Q : Company PY has been given rights to operate and maintain the parking spaces by Local Authority (LA). Company PY charged LA for the operation and maintenance of the parking spaces. Company PY also responsible for collecting parking space charges to the consumer. What is the service tax treatment for this scenario?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-25511\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-company-py-has-been-given-rights-to-operate-and-maintain-the-parking-spaces-by-local-authority-la-company-py-charged-la-for-the-operation-and-maintenance-of-the-parking-spaces-company-py-also-responsible-for-collecting-parking-space-charges-to-the-consumer-what-is-the-service-tax-treatment-for-this-scenario\">A : The charge imposed by Company PY to LA is not subject to service tax. Company PY is liable to impose service tax on the provision of parking to the consumer.<\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-q-the-sales-of-food-and-beverage-by-mummyz-ikan-bakar-is-rm700000-in-a-year-however-mummyz-ikan-bakar-also-provide-parking-spaces-and-the-yearly-sales-is-rm400000-does-mummyz-ikan-bakar-require-to-be-registered-under-service-tax-act\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-25512\"><span class=\"eael-accordion-tab-title\">12. Q : The sales of food and beverage by MummyZ Ikan Bakar is RM700,000 in a year. However, MummyZ Ikan Bakar also provide parking spaces and the yearly sales is RM400,000. Does MummyZ Ikan Bakar require to be registered under Service Tax Act?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-25512\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-the-sales-of-food-and-beverage-by-mummyz-ikan-bakar-is-rm700000-in-a-year-however-mummyz-ikan-bakar-also-provide-parking-spaces-and-the-yearly-sales-is-rm400000-does-mummyz-ikan-bakar-require-to-be-registered-under-service-tax-act\"><p>A : Yes. MummyZ Ikan Bakar is required to be registered under Group B of Service Tax Regulations 2018 since the threshold already exceeds the prescribed threshold.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-in-relation-to-question-14-if-there-are-no-charges-being-imposed-on-the-parking-spaces-does-mummyz-ikan-bakar-required-to-be-registered-under-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-25513\"><span class=\"eael-accordion-tab-title\">13. Q : In relation to question 14, if there are no charges being imposed on the parking spaces, does MummyZ Ikan Bakar required to be registered under service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-25513\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-in-relation-to-question-14-if-there-are-no-charges-being-imposed-on-the-parking-spaces-does-mummyz-ikan-bakar-required-to-be-registered-under-service-tax\"><p>A : No. MummyZ Ikan Bakar is not required to be registered under service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-mhk-resources-is-a-company-that-operates-parking-spaces-the-yearly-threshold-is-rm400000-and-at-the-same-time-mhk-resources-also-has-sales-of-food-and-beverage-the-provision-of-food-and-beverage-is-rm150000-does-mhk-resources-require-to-be-registered-under-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-25514\"><span class=\"eael-accordion-tab-title\">14. MHK Resources is a company that operates parking spaces. The yearly threshold is RM400,000 and at the same time MHK Resources also has sales of food and beverage. The provision of food and beverage is RM150,000. Does MHK Resources require to be registered under service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-25514\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-mhk-resources-is-a-company-that-operates-parking-spaces-the-yearly-threshold-is-rm400000-and-at-the-same-time-mhk-resources-also-has-sales-of-food-and-beverage-the-provision-of-food-and-beverage-is-rm150000-does-mhk-resources-require-to-be-registered-under-service-tax\"><p>A : No, since the threshold does not exceed the prescribed threshold.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-a-company-has-rented-its-parking-space-from-january-2018-until-december-2018-the-payment-for-the-whole-period-was-made-in-february-2018-what-is-the-tax-treatment-for-this-transaction\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-25515\"><span class=\"eael-accordion-tab-title\">15. A company has rented its parking space from January 2018 until December 2018. The payment for the whole period was made in February 2018. What is the tax treatment for this transaction?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-25515\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-a-company-has-rented-its-parking-space-from-january-2018-until-december-2018-the-payment-for-the-whole-period-was-made-in-february-2018-what-is-the-tax-treatment-for-this-transaction\"><p>A : Since the payment already been made in February 2018 where GST still being effective, 6% GST shall be imposed.<\/p><\/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 class=\"elementor-element elementor-element-9be8b4d elementor-widget elementor-widget-text-editor\" data-id=\"9be8b4d\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013718\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013718\" data-tab-index=\"18\" style=\"--n-tabs-title-order: 18;\" class=\" elementor-element elementor-element-5c0ef11 e-flex e-con-boxed e-con e-child\" data-id=\"5c0ef11\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dff4d2 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"8dff4d2\" 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-8dff4d2\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"8dff4d2\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-hotel-xy-sdn-bhd-is-not-licensed-under-tourism-industry-act-1992-but-a-registered-person-under-service-tax-act-2018-is-the-car-rental-services-provided-by-the-hotel-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1481\"><span class=\"eael-accordion-tab-title\">1. Q : Hotel XY Sdn. Bhd. is not licensed under Tourism Industry Act 1992 but a registered person under  Service Tax Act 2018. Is the car rental services provided by the hotel subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1481\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-hotel-xy-sdn-bhd-is-not-licensed-under-tourism-industry-act-1992-but-a-registered-person-under-service-tax-act-2018-is-the-car-rental-services-provided-by-the-hotel-subject-to-service-tax\"><p>A : Yes, the car rental service provided by the hotel is subject to service tax because it is a prescribed services by the hotel under Group A, Schedule 1, Service Tax Regulations 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-a-hire-car-operator-required-a-tourist-to-put-a-deposit-for-a-car-rental-is-the-deposit-subjected-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1482\"><span class=\"eael-accordion-tab-title\">2. Q : A hire car operator required a tourist to put a deposit for a car rental. Is the deposit subjected to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1482\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-a-hire-car-operator-required-a-tourist-to-put-a-deposit-for-a-car-rental-is-the-deposit-subjected-to-service-tax\"><p>A : If the deposit is not treated as a part of payment for the rental and it will be returned to the tourist it is not subjected to service tax. If it is considered as a part of payment, it is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-a-customer-hires-a-car-in-malaysia-from-malaysian-operator-and-travel-up-to-bangkok-thailand-then-returned-the-car-to-the-operator-in-malaysia-after-a-week-can-the-operator-apportion-the-service-tax-charged-for-usage-outside-malaysia\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1483\"><span class=\"eael-accordion-tab-title\">3. Q : A customer hires a car in Malaysia from Malaysian operator and travel up to Bangkok, Thailand then returned the car to the operator in Malaysia after a week. Can the operator apportion the service tax charged for usage outside Malaysia?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1483\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-a-customer-hires-a-car-in-malaysia-from-malaysian-operator-and-travel-up-to-bangkok-thailand-then-returned-the-car-to-the-operator-in-malaysia-after-a-week-can-the-operator-apportion-the-service-tax-charged-for-usage-outside-malaysia\"><p>A : No, the operator cannot apportion the service tax but have to charge based on the usage regardless that the car was used outside Malaysia.<\/p><\/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 class=\"elementor-element elementor-element-3b3980a elementor-widget elementor-widget-text-editor\" data-id=\"3b3980a\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013719\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013719\" data-tab-index=\"19\" style=\"--n-tabs-title-order: 19;\" class=\" elementor-element elementor-element-841dd65 e-flex e-con-boxed e-con e-child\" data-id=\"841dd65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-089bc1d elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"089bc1d\" 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-089bc1d\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"089bc1d\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-what-is-the-definition-of-telecommunication-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-9021\"><span class=\"eael-accordion-tab-title\">1. Q : What is the definition of telecommunication services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-9021\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-what-is-the-definition-of-telecommunication-services\"><p>A : Telecommunication services meanstransmission, emission, or reception means the transmission, emission or reception, and the transfer or assignment of the right to use capacity for the transmission, emission or reception of signals, writing, images, sounds or information of any kind by wire cable, radio, optical or other electromagnetic system or by a similar technical system by any person licensed under Communication and Multimedia Act 1998 (Act 588) that is regulated by MCMC to provide telecommunication services. It includes provision of telecommunication in the form of telephone, facsimile, tele-mail, paging or cellular phone, telex, broadband, value-added services, etc.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-does-the-installation-of-internet-connection-considered-as-telecommunication-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-9022\"><span class=\"eael-accordion-tab-title\">2. Q : Does the installation of internet connection considered as telecommunication services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-9022\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-does-the-installation-of-internet-connection-considered-as-telecommunication-services\"><p>A : Yes. The installation of internet connection is considered as telecommunication services if it is charged by the telecommunication provider.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-is-roaming-service-subjected-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-9023\"><span class=\"eael-accordion-tab-title\">3. Q : Is roaming service subjected to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-9023\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-is-roaming-service-subjected-to-service-tax\"><p>A : Yes. Roaming services provided by Malaysian telco (Telco) to its subscribers, whether the roaming services is provided in Malaysia or outside Malaysia is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-are-telecommunication-services-by-a-malaysian-telecommunication-provider-to-a-telecommunication-provider-outside-malaysia-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-9024\"><span class=\"eael-accordion-tab-title\">4. Q : Are telecommunication services by a Malaysian telecommunication provider to a telecommunication provider outside Malaysia subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-9024\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-are-telecommunication-services-by-a-malaysian-telecommunication-provider-to-a-telecommunication-provider-outside-malaysia-subject-to-service-tax\"><p>A : No. Telecommunication services by a Malaysian telecommunication provider to a telecommunication provider outside Malaysia is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-is-prepaid-service-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-9025\"><span class=\"eael-accordion-tab-title\">5. Q : Is prepaid service subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-9025\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-is-prepaid-service-subject-to-service-tax\"><p>A : Yes. Prepaid service is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-are-over-the-top-ott-telecommunication-services-such-as-whatsapp-facebook-telegram-if-being-charged-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-9026\"><span class=\"eael-accordion-tab-title\">6. Q : Are Over-The-Top (OTT) telecommunication services such as Whatsapp, Facebook, Telegram, if being charged, subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-9026\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-are-over-the-top-ott-telecommunication-services-such-as-whatsapp-facebook-telegram-if-being-charged-subject-to-service-tax\"><p>A : Yes. Over-The-Top (OTT) telecommunication services such as Whatsapp, Facebook, Telegram, if being charged are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-is-outbound-call-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-9027\"><span class=\"eael-accordion-tab-title\">7. Q : Is outbound call subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-9027\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-is-outbound-call-subject-to-service-tax\"><p>A : Yes. Outbound call is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-is-the-reverse-charge-called-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-9028\"><span class=\"eael-accordion-tab-title\">8. Q : Is the reverse charge called subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-9028\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-is-the-reverse-charge-called-subject-to-service-tax\"><p>A : Yes. Reverse charge call is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-are-toll-free-services-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-9029\"><span class=\"eael-accordion-tab-title\">9. Q : Are toll-free services subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-9029\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-are-toll-free-services-subject-to-service-tax\"><p>A : Yes. Toll-free services are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-are-telecommunication-services-between-special-area-sa-from-sa-to-the-designated-area-da-and-from-da-to-sa-are-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-90210\"><span class=\"eael-accordion-tab-title\">10. Q : Are telecommunication services between special area (SA), from SA to the designated area (DA) and from DA to SA are subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-90210\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-are-telecommunication-services-between-special-area-sa-from-sa-to-the-designated-area-da-and-from-da-to-sa-are-subject-to-service-tax\"><p>A : Yes. Telecommunication services between special area (SA), from SA to the designated area (DA) and from DA to SA are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-are-the-public-phone-services-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-90211\"><span class=\"eael-accordion-tab-title\">11. Q : Are the public phone services subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-90211\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-are-the-public-phone-services-subject-to-service-tax\"><p>A : Yes. Public phone services are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-q-what-is-the-service-tax-treatment-on-the-provision-of-telecommunication-services-by-the-malaysian-telecommunication-provider-to-telecommunication-services-outside-malaysia\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-90212\"><span class=\"eael-accordion-tab-title\">12. Q What is the service tax treatment on the provision of telecommunication services by the Malaysian Telecommunication provider to telecommunication services outside Malaysia?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-90212\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-what-is-the-service-tax-treatment-on-the-provision-of-telecommunication-services-by-the-malaysian-telecommunication-provider-to-telecommunication-services-outside-malaysia\"><p>A : The provision of services is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-international-direct-dialing-idd-is-a-term-used-to-describe-an-international-telephone-call-dialed-by-a-caller-rather-than-going-via-operators-abu-a-malaysian-telecommunications-subscriber-made-idd-calls-to-his-friend-in-london-what-is-the-tax-treatment-for-such-provision\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-90213\"><span class=\"eael-accordion-tab-title\">13. Q : International Direct Dialing (IDD) is a term used to describe an international telephone call dialed by a caller rather than going via operators. Abu a Malaysian telecommunication's subscriber made IDD calls to his friend in London. What is the tax treatment for such provision?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-90213\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-international-direct-dialing-idd-is-a-term-used-to-describe-an-international-telephone-call-dialed-by-a-caller-rather-than-going-via-operators-abu-a-malaysian-telecommunications-subscriber-made-idd-calls-to-his-friend-in-london-what-is-the-tax-treatment-for-such-provision\"><p>A : The provision is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-roaming-is-defined-as-the-ability-for-a-cellular-customer-to-automatically-make-and-receive-voice-calls-send-and-receive-data-or-access-other-services-when-travelling-outside-geography-coverage-area-of-the-home-network-by-using-a-visited-network-what-is-the-tax-treatment-on-the-provision-roaming-services-by-malaysian-telco-to-its-subscribers\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-90214\"><span class=\"eael-accordion-tab-title\">14. Q : Roaming is defined as the ability for a cellular customer to automatically make and receive voice calls, send and receive data, or access other services when travelling outside geography coverage area of the home network, by using a visited network. : What is the tax treatment on the provision roaming services by Malaysian Telco to its subscribers?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-90214\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-roaming-is-defined-as-the-ability-for-a-cellular-customer-to-automatically-make-and-receive-voice-calls-send-and-receive-data-or-access-other-services-when-travelling-outside-geography-coverage-area-of-the-home-network-by-using-a-visited-network-what-is-the-tax-treatment-on-the-provision-roaming-services-by-malaysian-telco-to-its-subscribers\"><p>A : The provision is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-q-content-application-services-is-a-provision-of-contents-through-messaging-service-and-is-accessible-either-on-mobile-access-device-or-fixed-access-device-through-application-store-what-is-the-tax-treatment-on-provision-of-the-contents-by-a-telecommunication-in-malaysia\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-90215\"><span class=\"eael-accordion-tab-title\">15. Q Content application services is a provision of contents through messaging service and is accessible either on mobile access device or fixed access device through Application Store. What is the tax treatment on provision of the contents by a telecommunication in Malaysia?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-90215\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-q-content-application-services-is-a-provision-of-contents-through-messaging-service-and-is-accessible-either-on-mobile-access-device-or-fixed-access-device-through-application-store-what-is-the-tax-treatment-on-provision-of-the-contents-by-a-telecommunication-in-malaysia\"><p>A : The provision is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"16-q-what-is-the-tax-treatment-for-the-provision-of-subscriber-identification-module-sim-card-bundles-with-a-certain-value-of-credit-air-time-in-designated-area\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"16\" aria-controls=\"elementor-tab-content-90216\"><span class=\"eael-accordion-tab-title\">16. Q What is the tax treatment for the provision of subscriber Identification module (SIM) card bundles with a certain value of credit (Air time) in Designated Area?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-90216\" class=\"eael-accordion-content clearfix\" data-tab=\"16\" aria-labelledby=\"16-q-what-is-the-tax-treatment-for-the-provision-of-subscriber-identification-module-sim-card-bundles-with-a-certain-value-of-credit-air-time-in-designated-area\"><p>A : The services are subject to service tax<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-q-content-application-services-is-a-provision-of-contents-through-messaging-service-and-is-accessible-either-on-mobile-access-device-or-fixed-access-device-through-application-store-what-is-the-tax-treatment-on-provision-of-the-contents-by-a-telecommunication-in-malaysia\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"17\" aria-controls=\"elementor-tab-content-90217\"><span class=\"eael-accordion-tab-title\">15. Q Content application services is a provision of contents through messaging service and is accessible either on mobile access device or fixed access device through Application Store. What is the tax treatment on provision of the contents by a telecommunication in Malaysia?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-90217\" class=\"eael-accordion-content clearfix\" data-tab=\"17\" aria-labelledby=\"15-q-content-application-services-is-a-provision-of-contents-through-messaging-service-and-is-accessible-either-on-mobile-access-device-or-fixed-access-device-through-application-store-what-is-the-tax-treatment-on-provision-of-the-contents-by-a-telecommunication-in-malaysia\"><p>A : The provision is subject to service tax.<\/p><\/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 class=\"elementor-element elementor-element-8d756d7 elementor-widget elementor-widget-text-editor\" data-id=\"8d756d7\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013720\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013720\" data-tab-index=\"20\" style=\"--n-tabs-title-order: 20;\" class=\" elementor-element elementor-element-77a2b2f e-flex e-con-boxed e-con e-child\" data-id=\"77a2b2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fdf5ad6 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"fdf5ad6\" 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-fdf5ad6\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"fdf5ad6\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-is-the-webpage-vendor-services-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2661\"><span class=\"eael-accordion-tab-title\">1. Q : Is the webpage vendor services subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2661\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-is-the-webpage-vendor-services-subject-to-service-tax\"><p>A : The ITS from the vendor to client is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-is-the-maintenance-of-server-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2662\"><span class=\"eael-accordion-tab-title\">2. Q : Is the maintenance of server subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2662\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-is-the-maintenance-of-server-subject-to-service-tax\"><p>A : The maintenance of server (hardware) is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-a-registered-its-company-in-pahang-has-a-branch-in-labuan-da-and-providing-its-within-labuan-is-the-its-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2663\"><span class=\"eael-accordion-tab-title\">3. Q : A  registered ITS company in Pahang has a branch in Labuan (DA) and providing ITS within Labuan. Is the ITS subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2663\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-a-registered-its-company-in-pahang-has-a-branch-in-labuan-da-and-providing-its-within-labuan-is-the-its-subject-to-service-tax\"><p>A : The branch in Labuan (DA) which provide ITS within Labuan is notsubject to service tax provided that the invoice issued by the branch (DA).<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-a-registered-its-company-in-johor-bahru-providing-its-within-langkawi-is-the-service-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2664\"><span class=\"eael-accordion-tab-title\">4. Q : A registered ITS company in Johor Bahru providing ITS within Langkawi. Is the service subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2664\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-a-registered-its-company-in-johor-bahru-providing-its-within-langkawi-is-the-service-subject-to-service-tax\"><p>A : ITS within Langkawi (DA) is subject to service tax because the principal place of business of the company is in Malaysia<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-abc-sdn-bhd-engaged-into-maintenance-contract-of-an-mri-machine-with-a-hospital-what-is-the-tax-treatment-on-the-maintenance-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2665\"><span class=\"eael-accordion-tab-title\">5. Q : ABC Sdn Bhd engaged into maintenance contract of an MRI machine with  a  hospital.  What  is  the  tax  treatment  on  the  maintenance services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2665\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-abc-sdn-bhd-engaged-into-maintenance-contract-of-an-mri-machine-with-a-hospital-what-is-the-tax-treatment-on-the-maintenance-services\"><p>A : The maintenance of the MRI machine is a taxable service under maintenance management services. However, any management services for the purpose of health is excluded from service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-in-relation-question-5-def-sdn-bhd-was-appointed-to-provide-maintenance-services-on-the-software-of-the-mri-machine-what-is-the-tax-treatment-on-the-maintenance-of-software\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2666\"><span class=\"eael-accordion-tab-title\">6. Q : In  relation  question  5,  DEF  Sdn  Bhd  was  appointed  to  provide maintenance services on the software of the MRI machine. What is the tax treatment on the maintenance of software?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2666\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-in-relation-question-5-def-sdn-bhd-was-appointed-to-provide-maintenance-services-on-the-software-of-the-mri-machine-what-is-the-tax-treatment-on-the-maintenance-of-software\"><p>A : The maintenance of software is a taxable service under ITS and will be subjected to service tax.<\/p><\/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 class=\"elementor-element elementor-element-7770c69 elementor-widget elementor-widget-text-editor\" data-id=\"7770c69\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013721\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013721\" data-tab-index=\"21\" style=\"--n-tabs-title-order: 21;\" class=\" elementor-element elementor-element-1471eec e-flex e-con-boxed e-con e-child\" data-id=\"1471eec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb40381 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"fb40381\" 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-fb40381\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"fb40381\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-who-is-ptbs-provider\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2631\"><span class=\"eael-accordion-tab-title\">1. Q : Who is PTBS provider?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2631\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-who-is-ptbs-provider\"><p>A : PTBS provider who provide PTBS and who is licensed under the Communications and Multimedia Act 1998.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-how-does-service-tax-on-prepaid-services-supplied-by-ptbs-provider\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2632\"><span class=\"eael-accordion-tab-title\">2. Q : How does service tax on prepaid services supplied by PTBS provider?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2632\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-how-does-service-tax-on-prepaid-services-supplied-by-ptbs-provider\"><p>A : Prepaid services supplied by PTBS are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-is-njoy-installation-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2633\"><span class=\"eael-accordion-tab-title\">3. Q : Is Njoy installation subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2633\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-is-njoy-installation-subject-to-service-tax\"><p>A : Yes, Njoy installation is subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-is-the-sale-of-njoy-prepaid-card-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2634\"><span class=\"eael-accordion-tab-title\">4. Q : Is the sale of Njoy prepaid card subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2634\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-is-the-sale-of-njoy-prepaid-card-subject-to-service-tax\"><p>A : Yes, the sales are subject to service tax because with the prepaid card customer may enjoy pay-TV services.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-is-the-sales-value-of-prepaid-card-inclusive-of-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2635\"><span class=\"eael-accordion-tab-title\">5. Q : Is the sales value of prepaid card inclusive of service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2635\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-is-the-sales-value-of-prepaid-card-inclusive-of-service-tax\"><p>A : Yes, the sales value of prepaid card inclusive of service tax. If the prepaid card value is RM5, service tax will be at (6\/106) x RM5 = RM0.28<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-does-njoy-need-to-issue-an-invoice-with-regards-to-the-sale-of-prepaid-card\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2636\"><span class=\"eael-accordion-tab-title\">6. Q : Does Njoy need to issue an invoice with regards to the sale of prepaid card?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2636\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-does-njoy-need-to-issue-an-invoice-with-regards-to-the-sale-of-prepaid-card\"><p>A : Yes, Njoy needs to issue an invoice with regards to the sale of prepaid card. However Njoy may apply not to issue invoices for the sales of prepaid card from Director General of Customs<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-the-ptbs-provider-charge-an-upfront-payment-for-one-year-of-service-when-should-the-ptbs-provider-account-service-tax-for-the-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2637\"><span class=\"eael-accordion-tab-title\">7. Q : The PTBS provider charge an upfront payment for one year of service. When should the PTBS provider account service tax for the services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2637\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-the-ptbs-provider-charge-an-upfront-payment-for-one-year-of-service-when-should-the-ptbs-provider-account-service-tax-for-the-services\"><p>A : The PTBS provider should account service tax when payment received from the customer even though the service has not been rendered.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-would-the-service-tax-be-applicable-on-the-distribution-of-free-tv-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2638\"><span class=\"eael-accordion-tab-title\">8. Q : Would the service tax be applicable on the distribution of free TV services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2638\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-would-the-service-tax-be-applicable-on-the-distribution-of-free-tv-services\"><p>A : No, free TV services supplied free of cost to any party should not be liable to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-is-there-any-service-tax-charge-for-viewing-channel-streaming-at-additional-device-provide-by-the-provider\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2639\"><span class=\"eael-accordion-tab-title\">9. Q : Is there any service tax charge for viewing channel \/ streaming at additional device provide by the provider?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2639\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-is-there-any-service-tax-charge-for-viewing-channel-streaming-at-additional-device-provide-by-the-provider\"><p>A : Yes, it is subject to service tax if the service is chargeable by the provider.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-what-is-the-tax-treatment-when-a-ptbs-provider-allows-the-viewing-channel-streaming-on-extra-devices-for-free\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-26310\"><span class=\"eael-accordion-tab-title\">10. Q : What is the tax treatment when a PTBS provider allows the viewing channel \/ streaming on extra devices for free?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-26310\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-what-is-the-tax-treatment-when-a-ptbs-provider-allows-the-viewing-channel-streaming-on-extra-devices-for-free\"><p>A : No, free viewing channel \/ streaming on extra devices is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-is-specific-channel-subscription-on-pay-per-view-basis-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-26311\"><span class=\"eael-accordion-tab-title\">11. Q : Is specific channel subscription on pay-per-view basis subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-26311\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-is-specific-channel-subscription-on-pay-per-view-basis-subject-to-service-tax\"><p>A : Yes, the services are subject to service tax.<\/p><\/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 class=\"elementor-element elementor-element-8e42708 elementor-widget elementor-widget-text-editor\" data-id=\"8e42708\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013722\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013722\" data-tab-index=\"22\" style=\"--n-tabs-title-order: 22;\" class=\" elementor-element elementor-element-3270da9 e-flex e-con-boxed e-con e-child\" data-id=\"3270da9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b72beb elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"1b72beb\" 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-1b72beb\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"1b72beb\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-i-operate-a-number-forecast-outlet-and-i-have-to-pay-the-government-rm5000-annually-as-license-fee-is-this-license-fee-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2871\"><span class=\"eael-accordion-tab-title\">1. Q : I operate a number forecast outlet and I have to pay the government RM5,000 annually  as license fee. Is this license fee subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2871\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-i-operate-a-number-forecast-outlet-and-i-have-to-pay-the-government-rm5000-annually-as-license-fee-is-this-license-fee-subject-to-service-tax\"><p>A : No. Regulated fees for licensing of gaming activities like number forecast, slot machines, casino, sweepstakes and lotteries are not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-a-new-gambling-operator-provides-betting-and-gaming-services-in-number-forecasting-and-received-bets-totaling-of-rm1500000-with-cash-payable-to-identified-successful-punters-amounting-to-rm700000-for-one-draw-in-july-2019-is-he-required-to-apply-for-registration-note-assume-rate-of-service-tax-is-6\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2872\"><span class=\"eael-accordion-tab-title\">2. Q : A new gambling operator provides betting and gaming services in number forecasting and received bets totaling of RM1,500,000 with cash payable to identified successful punters amounting to RM700,000 for one draw in July 2019.  Is he required to apply for registration? [Note: Assume rate of service tax is 6%]<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2872\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-a-new-gambling-operator-provides-betting-and-gaming-services-in-number-forecasting-and-received-bets-totaling-of-rm1500000-with-cash-payable-to-identified-successful-punters-amounting-to-rm700000-for-one-draw-in-july-2019-is-he-required-to-apply-for-registration-note-assume-rate-of-service-tax-is-6\"><p>A : The value of taxable services of the gambling operator needs to be determined as follows:<br \/><b>Bets \/Turnover :<\/b> RM 1,500,000.00<br \/><b>(-) Gaming tax @ 8% :<\/b> RM 120,000.00<br \/><b>(-) Pool betting duty @ 8% :<\/b> RM 110,400.00<br \/><b>Variable A :<\/b> RM 1,269,600.00<br \/><b>Variable B (Cash prize) :<\/b> RM 700,000.00<br \/><b>Net takings (A \ufffd B) : <\/b>RM 569,600.00<br \/><b>Value of Services [(100\/106) x (A \ufffd B)]:<\/b> RM 537,358.49<br \/><br \/>Based on the amount of his value of taxable services of RM537,358.49, the gambling operator is liable to be registered as the value has exceeded the registration threshold.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-a-gambling-operator-conducting-a-tournament-charges-an-administration-fee-of-rm50-for-each-participants-horse-taking-part-in-a-restricted-maiden-race-a-participant-who-has-2-horses-participating-in-the-tournament-will-pay-a-fee-of-rm100-is-the-administration-fee-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2873\"><span class=\"eael-accordion-tab-title\">3. Q : A gambling operator conducting a tournament charges an Administration fee of RM50 for each participant's horse taking part in a restricted maiden race. A participant  who has 2 horses participating in the tournament will pay a fee of RM100. Is the administration fee subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2873\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-a-gambling-operator-conducting-a-tournament-charges-an-administration-fee-of-rm50-for-each-participants-horse-taking-part-in-a-restricted-maiden-race-a-participant-who-has-2-horses-participating-in-the-tournament-will-pay-a-fee-of-rm100-is-the-administration-fee-subject-to-service-tax\"><p>A : Yes, the administration fee is subject to service tax as this is a charge for a taxable service.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-the-number-forecast-operators-are-required-to-make-mandatory-contribution-to-the-national-sports-council-based-on-10-of-the-net-profit-before-tax-is-there-any-service-tax-liability-on-this-contribution\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2874\"><span class=\"eael-accordion-tab-title\">4. Q : The number forecast operators are required to make mandatory contribution  to the National Sports Council based on 10% of the net profit before tax. Is there any service tax liability on this contribution?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2874\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-the-number-forecast-operators-are-required-to-make-mandatory-contribution-to-the-national-sports-council-based-on-10-of-the-net-profit-before-tax-is-there-any-service-tax-liability-on-this-contribution\"><p>A : No. Such contribution is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-how-should-a-casino-operator-be-registered-for-service-tax-if-they-also-carry-on-other-businesses\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2875\"><span class=\"eael-accordion-tab-title\">5. Q : How should a casino operator be registered for service tax if they also carry on other businesses?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2875\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-how-should-a-casino-operator-be-registered-for-service-tax-if-they-also-carry-on-other-businesses\"><p>A : If a casino operator carries on other businesses such as hotels, restaurants, theme park, retail outlets and concert shows, the operation of other businesses will be registered together with the casino i.e. all the other services will be subject to service tax if the casino operator is registered.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-is-online-gambling-activity-subject-to-service-tax-in-malaysia\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2876\"><span class=\"eael-accordion-tab-title\">6. Q : Is online gambling activity subject to service tax in Malaysia?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2876\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-is-online-gambling-activity-subject-to-service-tax-in-malaysia\"><p>A : No, such activity is not subject to service tax in Malaysia.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-a-casino-operator-received-total-collections-of-rm1000000-and-the-total-cash-pay-outs-to-successful-players-is-rm400000-for-the-taxable-period-of-september-and-october-2018-the-casino-operator-makes-net-winnings-of-rm600-000-what-is-the-gst-amount-to-be-accounted-for-in-the-june-taxable-period-if-the-casino-duty-is-rm150-000-25-x-rm600-000-note-assume-rate-of-service-tax-is-6\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2877\"><span class=\"eael-accordion-tab-title\">7. Q : A casino operator received total collections of RM1,000,000 and the total cash pay-outs to successful players is RM400,000 for the taxable period of September and October 2018. The casino operator makes net winnings of RM600, 000. What is the GST amount to  be accounted for in the June taxable period if the casino duty is RM150, 000 (25% x RM600, 000)? [Note: Assume rate of service tax is 6%]<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2877\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-a-casino-operator-received-total-collections-of-rm1000000-and-the-total-cash-pay-outs-to-successful-players-is-rm400000-for-the-taxable-period-of-september-and-october-2018-the-casino-operator-makes-net-winnings-of-rm600-000-what-is-the-gst-amount-to-be-accounted-for-in-the-june-taxable-period-if-the-casino-duty-is-rm150-000-25-x-rm600-000-note-assume-rate-of-service-tax-is-6\"><p><b>A : Gross collections :<\/b> RM 1,000,000.00<br \/><b>Less:<\/b><br \/><b>Casino duty @ 25% of net wins :<\/b> RM 150,000.00<br \/><b>Cash prize : <\/b>RM 400,000.00<br \/><b>Value of services (100\/106 x RM450, 000) :<\/b> RM 424, 528.30 <br \/><b>Service tax (6\/106 x RM450, 000) :<\/b>RM 25,471.70<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-can-a-registered-gambling-operator-claim-a-rebate-on-sales-tax-or-service-tax-paid-on-his-purchases-in-providing-his-taxable-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2878\"><span class=\"eael-accordion-tab-title\">8. Q : Can a registered gambling operator claim a rebate on sales tax or service tax paid on his purchases in providing his taxable services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2878\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-can-a-registered-gambling-operator-claim-a-rebate-on-sales-tax-or-service-tax-paid-on-his-purchases-in-providing-his-taxable-services\"><p>A : No, the gambling operator is not eligible to claim a rebate on sales tax or service tax paid on his purchases in providing his taxable services<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-i-am-a-trader-and-sells-gaming-machines-table-games-and-its-spare-parts-in-malaysia-do-i-get-sales-tax-exemption-on-the-importation-of-those-goods-in-the-course-or-furtherance-of-my-business\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2879\"><span class=\"eael-accordion-tab-title\">9. Q : I am a trader and sells gaming machines, table games and its spare parts in Malaysia. Do I get sales tax exemption on  the importation of those goods in the course or furtherance of my business?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2879\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-i-am-a-trader-and-sells-gaming-machines-table-games-and-its-spare-parts-in-malaysia-do-i-get-sales-tax-exemption-on-the-importation-of-those-goods-in-the-course-or-furtherance-of-my-business\"><p>A : No. Such importation is subject to sales tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-i-am-an-agent-of-promoting-sweepstake-tickets-to-the-public-do-i-have-to-be-registered-under-the-service-tax-act-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-28710\"><span class=\"eael-accordion-tab-title\">10. Q : I am an agent of promoting sweepstake tickets to the public. Do I have to be registered under the Service Tax Act 2018?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-28710\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-i-am-an-agent-of-promoting-sweepstake-tickets-to-the-public-do-i-have-to-be-registered-under-the-service-tax-act-2018\"><p>A : No, you are providing services on behalf of a principal to a third party and earns commission. Hence, you are not liable to be registered as the service that you provide is not a taxable service.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-the-tickets-are-printed-overseas-and-printing-takes-five-months-to-be-confirmed-in-advance-of-the-date-the-sweepstake-tickets-are-intended-to-be-released-for-sale-the-foreign-printer-will-print-the-sweepstake-ticket-with-the-words-inclusive-of-gst-or-inclusive-of-6-gst-for-draw-conducted-from-jun-2018-to-january-2019-is-he-allowed-to-sell-those-tickets-during-the-period\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-28711\"><span class=\"eael-accordion-tab-title\">11. Q : The tickets are printed overseas and printing takes five months to be confirmed in advance of the date the sweepstake tickets are intended to be released for sale. The foreign printer will print the sweepstake ticket with the words \ufffdinclusive of GST\ufffd  or \ufffdinclusive of 6% GST\ufffd for draw conducted from Jun 2018 to January 2019. Is he allowed to sell those tickets during the period?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-28711\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-the-tickets-are-printed-overseas-and-printing-takes-five-months-to-be-confirmed-in-advance-of-the-date-the-sweepstake-tickets-are-intended-to-be-released-for-sale-the-foreign-printer-will-print-the-sweepstake-ticket-with-the-words-inclusive-of-gst-or-inclusive-of-6-gst-for-draw-conducted-from-jun-2018-to-january-2019-is-he-allowed-to-sell-those-tickets-during-the-period\"><p>A : Such tickets for the numbers drawn from Jun 2018 to November 2018 are allowed to be sold during the period. However, the sales of tickets for numbers to be drawn on December 2018 onwards are subject to the Director General approval.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-q-a-gambling-operator-receives-technical-services-for-maintaining-the-gaming-machines-from-abc-sdn-bhd-does-he-need-to-pay-service-tax-on-the-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-28712\"><span class=\"eael-accordion-tab-title\">12. Q : A gambling operator receives technical services for maintaining the gaming machines from ABC Sdn Bhd. Does he need to pay service tax on the services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-28712\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-a-gambling-operator-receives-technical-services-for-maintaining-the-gaming-machines-from-abc-sdn-bhd-does-he-need-to-pay-service-tax-on-the-services\"><p>A : He needs to pay service tax if ABC Sdn Bhd is registered under the Service Tax Act 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-a-gambling-operator-receives-services-for-monthly-collections-removal-from-the-gaming-machines-from-xyz-sdn-bhd-does-he-need-to-pay-service-tax-on-the-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-28713\"><span class=\"eael-accordion-tab-title\">13. Q : A gambling operator receives services for monthly collections' removal from the gaming machines from XYZ Sdn Bhd. Does he need to pay service tax on the services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-28713\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-a-gambling-operator-receives-services-for-monthly-collections-removal-from-the-gaming-machines-from-xyz-sdn-bhd-does-he-need-to-pay-service-tax-on-the-services\"><p>A : He needs to pay service tax if XYZ Sdn Bhd is registered under the Service Tax Act 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-platinum-sweep-sdn-bhd-conducted-a-lottery-offering-a-toyota-vios-worth-rm90000-and-cash-prizes-worth-rm150000-for-the-lottery-platinum-sweep-sdn-bhd-sold-200000-tickets-rm3-in-august-2018-and-300000-tickets-rm3-in-september-2018-the-draw-was-conducted-on-1592018-all-prizes-have-been-won-what-is-the-service-tax-amount-to-be-accounted-for-the-lottery-by-platinum-sweep-sdn-bhd-note-assume-rate-of-service-tax-is-6\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-28714\"><span class=\"eael-accordion-tab-title\">14. Q : Platinum Sweep Sdn Bhd conducted a lottery offering a Toyota Vios worth RM90,000 and cash prizes worth RM150,000. For the lottery, Platinum Sweep Sdn Bhd sold 200,000 tickets @RM3 in August 2018 and 300,000 tickets @RM3 in September 2018. The draw was conducted on 15.9.2018. All prizes have been won.  What is the service tax amount to be accounted for the lottery by Platinum Sweep Sdn Bhd? [Note: Assume rate of service tax is 6%]<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-28714\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-platinum-sweep-sdn-bhd-conducted-a-lottery-offering-a-toyota-vios-worth-rm90000-and-cash-prizes-worth-rm150000-for-the-lottery-platinum-sweep-sdn-bhd-sold-200000-tickets-rm3-in-august-2018-and-300000-tickets-rm3-in-september-2018-the-draw-was-conducted-on-1592018-all-prizes-have-been-won-what-is-the-service-tax-amount-to-be-accounted-for-the-lottery-by-platinum-sweep-sdn-bhd-note-assume-rate-of-service-tax-is-6\"><table>\n<tbody>\n<tr>\n<th>A :<\/th>\n<th>RM<\/th>\n<\/tr>\n<tr>\n<td>Collection from lottery sales for draw on 15.9.2018 (August and September 2018 Collection)<\/td>\n<td>1,500,000.00<\/td>\n<\/tr>\n<tr>\n<td>(-) Gaming tax @ 8%<\/td>\n<td>120,000.00<\/td>\n<\/tr>\n<tr>\n<td>(-) Betting &amp; Sweepstakes Duties @ 10%<\/td>\n<td>138,000.00<\/td>\n<\/tr>\n<tr>\n<td>Variable A<\/td>\n<td>1,242,000.00<\/td>\n<\/tr>\n<tr>\n<td>Variable B (Cash prize)<\/td>\n<td>150,000.00<\/td>\n<\/tr>\n<tr>\n<td>Net takings (A &#8211; B)<\/td>\n<td>1,092,000.00<\/td>\n<\/tr>\n<tr>\n<td>Value of services 100\/106 X (A &#8211; B)<\/td>\n<td>1,030,188.68<\/td>\n<\/tr>\n<tr>\n<td>Service tax 6\/106 x (A &#8211; B)<\/td>\n<td>61,811.32<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\ntable {\n  border-collapse: collapse;\n  border: 1px solid black;\n}\ntable td, table th {\n  border: 1px solid black;\n  padding: 5px;\n}\n<\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-q-collections-from-slot-machines-are-removed-on-a-weekly-basis-by-a-private-club-operator-for-the-period-2782018-to-292018-the-collections-are-removed-on-392018-are-the-collections-subject-to-gst-at-0-note-assume-rate-of-service-tax-is-6\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-28715\"><span class=\"eael-accordion-tab-title\">15. Q : Collections from slot machines are removed on a weekly basis by a private club operator. For the period 27.8.2018 to 2.9.2018, the collections  are removed on 3.9.2018. Are the collections subject to GST at 0%? [Note: Assume rate of service tax is 6%]<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-28715\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-q-collections-from-slot-machines-are-removed-on-a-weekly-basis-by-a-private-club-operator-for-the-period-2782018-to-292018-the-collections-are-removed-on-392018-are-the-collections-subject-to-gst-at-0-note-assume-rate-of-service-tax-is-6\"><p>A : The collections removed on 3.9.2018 are inclusive of service tax at the rate of 6%.<\/p><\/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 class=\"elementor-element elementor-element-38e8262 elementor-widget elementor-widget-text-editor\" data-id=\"38e8262\" 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<strong>Disclaimer<\/strong>:\n<em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em>\t\t\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<div id=\"e-n-tab-content-10258013723\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013723\" data-tab-index=\"23\" style=\"--n-tabs-title-order: 23;\" class=\" elementor-element elementor-element-0136620 e-flex e-con-boxed e-con e-child\" data-id=\"0136620\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61da8ac elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"61da8ac\" 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-61da8ac\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"61da8ac\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-as-a-registered-person-is-selling-the-spare-part-to-the-customer-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1021\"><span class=\"eael-accordion-tab-title\">1. Q : As a registered person, is selling the spare part to the customer subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1021\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-as-a-registered-person-is-selling-the-spare-part-to-the-customer-subject-to-service-tax\"><p>A : No, it is not subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-a-registered-repair-centre-in-kedah-has-a-branch-in-langkawi-da-and-is-providing-service-in-langkawi-is-the-service-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1022\"><span class=\"eael-accordion-tab-title\">2. Q : A registered repair centre in Kedah has a branch in Langkawi (DA) and is providing service in Langkawi. Is the service subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1022\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-a-registered-repair-centre-in-kedah-has-a-branch-in-langkawi-da-and-is-providing-service-in-langkawi-is-the-service-subject-to-service-tax\"><p>A : The repair service is not subject to service tax if:<br><br>\n<b>(i)<\/b> The services are performed directly in connection with vehicle<br>\n<b>(ii) <\/b>The services are performed in DA and benefit the person in DA; and<br>\n<b>(iii) <\/b>The invoice is issued by the branch in DA.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-puspakom-is-a-vehicle-inspection-company-puspakom-provides-comprehensive-types-of-inspection-such-as-routine-inspection-hire-and-purchase-inspection-transfer-of-ownership-inspection-and-others-do-puspakom-need-to-charge-service-tax-for-its-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1023\"><span class=\"eael-accordion-tab-title\">3. Q : PUSPAKOM is a vehicle inspection company. PUSPAKOM provides comprehensive types of inspection such as routine inspection, hire and purchase inspection,  transfer of ownership inspection and others. Do PUSPAKOM need to charge service tax for its services?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1023\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-puspakom-is-a-vehicle-inspection-company-puspakom-provides-comprehensive-types-of-inspection-such-as-routine-inspection-hire-and-purchase-inspection-transfer-of-ownership-inspection-and-others-do-puspakom-need-to-charge-service-tax-for-its-services\"><p>A : Yes, the services performed by PUSPAKOM are subject to service tax.<\/p><\/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 class=\"elementor-element elementor-element-2593bde elementor-widget elementor-widget-text-editor\" data-id=\"2593bde\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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<div id=\"e-n-tab-content-10258013724\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-10258013724\" data-tab-index=\"24\" style=\"--n-tabs-title-order: 24;\" class=\" elementor-element elementor-element-3184c12 e-flex e-con-boxed e-con e-child\" data-id=\"3184c12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21ea2a6 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"21ea2a6\" 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-21ea2a6\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"21ea2a6\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-how-to-become-a-registered-person\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-3551\"><span class=\"eael-accordion-tab-title\">1. Q : How to become a registered person?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-3551\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-how-to-become-a-registered-person\"><p>A : Taxable persons who provide taxable services and have turnover exceeding the threshold of RM500,000 need to apply for registration online by submitting form SST-01 to the MySST system.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-how-do-i-submit-a-return-and-make-a-tax-payment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-3552\"><span class=\"eael-accordion-tab-title\">2. Q : How do I submit a return and make a tax payment?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-3552\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-how-do-i-submit-a-return-and-make-a-tax-payment\"><p>A : Registered persons need to submit a service tax return SST-02 and make a payment electronically (MySST) and post to the Customs Processing Centre in Kelana Jaya. Payment methods are either cheques or bank drafts. For more information, please refer to the Return and Payment Guide.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-do-registered-persons-need-to-issue-invoices\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-3553\"><span class=\"eael-accordion-tab-title\">3. Q : Do registered persons need to issue invoices?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-3553\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-do-registered-persons-need-to-issue-invoices\"><p>A : Yes. Registered persons need to issue invoices for all transactions made. Registered persons may submit an application and are subject to the approval of the Director General to use other documents for the purpose of replacing invoices. Please refer to the General Guide for further details.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-customers-are-required-to-purchase-an-amusement-park-card-to-enjoy-the-attractions-at-the-amusement-park-the-card-can-be-topped-up-at-any-time-what-is-the-service-tax-treatment-on-this-card\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-3554\"><span class=\"eael-accordion-tab-title\">4. Q : Customers are required to purchase an amusement park card to enjoy the attractions at the amusement park. The card can be topped up at any time. What is the service tax treatment on this card?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-3554\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-customers-are-required-to-purchase-an-amusement-park-card-to-enjoy-the-attractions-at-the-amusement-park-the-card-can-be-topped-up-at-any-time-what-is-the-service-tax-treatment-on-this-card\"><p>A : The sale of the card and subsequent top-up amount is not subject to service tax at the time of purchase or top-up. Service tax will only be levied when the card is used for any attraction in the amusement park as the payment for each attraction is inclusive of service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-the-value-on-the-top-up-card-includes-a-deposit-which-is-refundable-when-the-card-is-returned-is-the-refundable-deposit-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-3555\"><span class=\"eael-accordion-tab-title\">5. Q : The value on the top-up card includes a deposit which is refundable when the card is returned. Is the refundable deposit subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-3555\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-the-value-on-the-top-up-card-includes-a-deposit-which-is-refundable-when-the-card-is-returned-is-the-refundable-deposit-subject-to-service-tax\"><p>A : The refundable deposit is not subject to service tax as it is not a payment for a service.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-pth-allows-others-to-place-amusement-machines-to-operate-in-its-amusement-park-on-a-profit-sharing-basis-how-and-who-needs-to-account-for-service-tax-on-the-collection-of-revenue-from-the-operation-of-the-machines\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-3556\"><span class=\"eael-accordion-tab-title\">6. Q : PTH allows others to place amusement machines to operate in its amusement park on a profit sharing basis. How and who needs to account for service tax on the collection of revenue from the operation of the machines?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-3556\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-pth-allows-others-to-place-amusement-machines-to-operate-in-its-amusement-park-on-a-profit-sharing-basis-how-and-who-needs-to-account-for-service-tax-on-the-collection-of-revenue-from-the-operation-of-the-machines\"><p>A : The operator licensed to operate the amusement machine shall account for service tax on the collection of revenue from the amusement machine. There is no service tax implication on the profit sharing between PTH and the operator of the amusement machine.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-is-an-annual-pass-that-entitles-a-member-to-unlimited-entry-to-an-amusement-park-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-3557\"><span class=\"eael-accordion-tab-title\">7. Q : Is an annual pass that entitles a member to unlimited entry to an amusement park subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-3557\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-is-an-annual-pass-that-entitles-a-member-to-unlimited-entry-to-an-amusement-park-subject-to-service-tax\"><p>A : Yes, an annual pass is subject to service tax as it is a payment for the right to obtain a taxable service.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-is-the-collection-taken-from-a-coin-operated-machine-located-in-an-amusement-park-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-3558\"><span class=\"eael-accordion-tab-title\">8. Q : Is the collection taken from a coin-operated machine located in an amusement park subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-3558\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-is-the-collection-taken-from-a-coin-operated-machine-located-in-an-amusement-park-subject-to-service-tax\"><p>A : The provision of services through any coin-operated machine, such as a video game, vending machine or snack machine is subject to service tax. Service tax will be calculated as a fraction of the tax on the total value of the coins\/tokens issued or collected from the machine.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-fatihah-is-an-agent-who-promotes-amusement-park-tickets-to-the-public-is-she-required-to-apply-for-registration-under-the-service-tax-act-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-3559\"><span class=\"eael-accordion-tab-title\">9. Q : Fatihah is an agent who promotes amusement park tickets to the public. Is she required to apply for registration under the Service Tax Act 2018?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-3559\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-fatihah-is-an-agent-who-promotes-amusement-park-tickets-to-the-public-is-she-required-to-apply-for-registration-under-the-service-tax-act-2018\"><p>A : Fatihah provides services on behalf of a principal to a third party and earns a commission. Therefore, she is not liable to be registered as the services provided are not taxable services.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-harraz-is-a-pth-he-also-has-a-car-park-and-charges-parking-fees-to-customers-are-the-services-provided-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-35510\"><span class=\"eael-accordion-tab-title\">10. Q : Harraz is a PTH. He also has a car park and charges parking fees to customers. Are the services provided subject to service tax?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-35510\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-harraz-is-a-pth-he-also-has-a-car-park-and-charges-parking-fees-to-customers-are-the-services-provided-subject-to-service-tax\"><p>A : Yes, the services are subject to service tax.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-fayyadh-is-a-pth-and-is-registered-for-service-tax-from-1-march-2019-he-sold-th-entry-tickets-to-visitors-before-th-services-were-subject-to-service-tax-1-jan-2019-does-he-need-to-account-for-service-tax-when-visitors-use-the-tickets-on-or-after-1-march-2019\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-35511\"><span class=\"eael-accordion-tab-title\">11. Q : Fayyadh is a PTH and is registered for service tax from 1 March 2019. He sold TH entry tickets to visitors before TH services were subject to service tax (1 Jan 2019). Does he need to account for service tax when visitors use the tickets on or after 1 March 2019?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-35511\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-fayyadh-is-a-pth-and-is-registered-for-service-tax-from-1-march-2019-he-sold-th-entry-tickets-to-visitors-before-th-services-were-subject-to-service-tax-1-jan-2019-does-he-need-to-account-for-service-tax-when-visitors-use-the-tickets-on-or-after-1-march-2019\"><p>A : Based on Regulation 3A (c) of the Service Tax Regulations 2018, he does not need to account for service tax.<\/p><\/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 class=\"elementor-element elementor-element-56e3401 elementor-widget elementor-widget-text-editor\" data-id=\"56e3401\" 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>Disclaimer<\/strong>:<br \/><em>This information is intended to provide a general understanding of the relevant treatment under Sales Tax and Services Tax Legislation and aims to provide a better general understanding of taxpayers&#8217; tax obligations.While RMCD has taken the initiative to ensure that all information contained in this FAQs is correct, the RMCD will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this FAQs.All information is current at the time of preparation and is subject to change when necessary.<\/em><\/p>\t\t\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\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>FAQ Business Electricity Automotive Industry Clubs (Group C. D, &amp; E) Food and Beverages Domestic Flight Manufacturing and Import\/Export Accomodation Digital Service Tax (DST) Customs Agent Services Freight Services Courier Services Employment Services Cleaning Services Advertising Services Consulting, Training, and Tutoring Services Professional Services Parking Services Hire Passenger Vehicles Services Telecommunication Services Information Technology Services&#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-1958","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1958","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=1958"}],"version-history":[{"count":100,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1958\/revisions"}],"predecessor-version":[{"id":6236,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1958\/revisions\/6236"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}