{"id":4696,"date":"2025-07-09T14:07:28","date_gmt":"2025-07-09T06:07:28","guid":{"rendered":"http:\/\/10.89.6.10\/?page_id=4696"},"modified":"2026-07-01T09:22:33","modified_gmt":"2026-07-01T01:22:33","slug":"faq-expansion-of-service-tax-scope-2025","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/faq-expansion-of-service-tax-scope-2025\/","title":{"rendered":"Soalan Lazim (FAQ) Peluasan Skop Cukai Perkhidmatan 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4696\" class=\"elementor elementor-4696\" 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 Expansion of Service Tax Scope 2025<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7694ded elementor-widget elementor-widget-text-editor\" data-id=\"7694ded\" 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>List of FAQs Implementation Expansion of Service Tax 2025<\/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 class=\"elementor-element elementor-element-d5dffa7 e-flex e-con-boxed e-con e-parent\" data-id=\"d5dffa7\" 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-288f567 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"288f567\" 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=\"42530151\" 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-425301511\" data-tab-title-id=\"e-n-tab-title-425301511\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-425301511\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tPrivate Healthcare Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-425301512\" data-tab-title-id=\"e-n-tab-title-425301512\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-425301512\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tConstruction Work Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-425301513\" data-tab-title-id=\"e-n-tab-title-425301513\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-425301513\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tPrivate Education Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-425301514\" data-tab-title-id=\"e-n-tab-title-425301514\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-425301514\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tRental Or Leasing Services\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-425301515\" data-tab-title-id=\"e-n-tab-title-425301515\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-425301515\" style=\"--n-tabs-title-order: 5;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tFinancial Services\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-425301511\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-425301511\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-b54b6be e-flex e-con-boxed e-con e-child\" data-id=\"b54b6be\" 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-59483e8 elementor-widget elementor-widget-shortcode\" data-id=\"59483e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">    <iframe id=\"pdfViewer_6a5a987ddfae8\" width=\"100%\" height=\"900\"><\/iframe>\r\n    <script>\r\n      (function() {\r\n        const lang = window.location.pathname.split('\/')[1];\r\n        const iframe = document.getElementById('pdfViewer_6a5a987ddfae8');\r\n        let src = 'https:\/\/pub-359af8e1f79c472292a7e44ec60f3027.r2.dev\/FAQs\/Expansion%20SST%20FAQ\/EN\/13062025_VERSI%20ENGLISH%20FAQ%20PERKHIDMATAN%20JAGAAN%20KESIHATAN%20%26%20PERKHIDMATAN%20KECANTIKAN%408.20pm.pdf'; 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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\tPrivate Healthcare Services\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\tConstruction work Services\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\tPrivate Education Services\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\tRental or Leasing Services\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\tFinancial Services\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-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-are-healthcare-services\" 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 are healthcare 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-1321\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-what-are-healthcare-services\"><p>A: Based on Section 2, Private Healthcare Facilities and Services Act 1998 [Act 586]), &#8220;healthcare services&#8221; including as follows:<br \/>(a) medical, dental, nursing, midwifery, allied health, pharmacy, and ambulance services and any other service provided by healthcare professional;<br \/>(b) accommodation for the purpose of any service provided;<br \/>(c) any service for the screening, diagnosis, or treatment of persons suffering from, or believed to be suffering from any disease, injury or disability of mind or body;<br \/>(d) any service for preventive or promotive health purposes;<br \/>(e) any service provided by any para-healthcare professional;<br \/>(f) any service for curing or alleviating any abnormal condition of the human body by the application of any apparatus, equipment, instrument or device or any other medical technology; or<br \/>(g) any health-related services<\/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-are-healthcare-facilities\" 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 are healthcare 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-1322\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-what-are-healthcare-facilities\"><p>A : Based on Section 2, Private Healthcare Facilities and Services Act 1998 [Act 586]), healthcare facilities is referring to any premises in which one or more members of the public receive healthcare services.<\/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-are-private-healthcare-facility-provider\" 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 : What are private healthcare facility 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-1323\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-what-are-private-healthcare-facility-provider\"><p>A : Based on Section 2, Private Healthcare Facilities and Services Act 1998 [Act 586]), \u201cprivate healthcare facility provider\u201d means any person providing private healthcare services and facilities to recipients.<\/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-are-private-healthcare-facilities\" 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 : What are private healthcare 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-1324\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-what-are-private-healthcare-facilities\"><p>A : Based on Section 2, Private Healthcare Facilities and<br \/>Services Act 1998 [Act 586]), \u201cprivate healthcare<br \/>facility\u201d means any premises, other than a Government<br \/>healthcare facility, used or intended to be used for the<br \/>provision of healthcare services or health-related services, such as a private hospital, hospice, ambulatory care centre, nursing home, maternity home, psychiatric hospital, psychiatric nursing home, community mental health centre, haemodialysis centre, medical clinic, dental clinic and such other healthcare or health-related premises as the Minister may from time to time, by notification in the Gazette, specify.<\/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-meaning-of-noncitizen\" 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: What is the meaning of noncitizen?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 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-what-is-the-meaning-of-noncitizen\"><p>A : \u201cNon-citizen\u201d refers to an individual who is not a Malaysian citizen as defined by Malaysian citizenship<br \/>laws.<\/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-designated-area\" 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 : What is 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-1326\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-what-is-designated-area\"><p>A : Based on Section 2, Service Tax Act 2018, \u201cDesignated area\u201d means Labuan, Langkawi, Tioman, Pangkor and Pulau 1.<\/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-special-area\" 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 : What is special 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-1327\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-what-is-special-area\"><p>A : Based on Section 2, Service Tax Act 2018, \u201cSpecial area\u201d means any free zone, licensed warehouse and<br \/>licensed manufacturing warehouse, the Joint<br \/>Development Area, and a petroleum supply base<br \/>licensed under section 77B of the Customs Act 1967.<\/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-scope-of-healthcare-services-which-subject-to-service-tax\" 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 : What is the scope of healthcare services which 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-1328\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-what-is-the-scope-of-healthcare-services-which-subject-to-service-tax\"><p>A : Based on Item 14, Group I, First Schedule, Service Tax Regulations 2018, the scope of healthcare services provided to non-citizens by any private healthcare facility registered or licensed under the Private Healthcare Facilities and Services Act 1998 [Act 586]<br \/>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-what-is-the-list-of-private-healthcare-facilities-under-act-586\" 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 list of private healthcare facilities under Act 586?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 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-list-of-private-healthcare-facilities-under-act-586\"><p>A : The list of private healthcare facilities registered aor licensed under Act 586 is as follows:<br \/>(a) Private Hospitals;<br \/>(b) Private Psychiatric Hospital;<br \/>(c) Private Ambulatory Care Center (ACC);<br \/>(d) Private Nursing Home;<br \/>(e) Private Psychiatric Nursing Home;<br \/>(f) Private Maternity Home;<br \/>(g) Private Blood Bank;<br \/>(h) Private Hemodialysis Center;(i) Private Hospice;<br \/>(j) Private Community Mental Health Center;<br \/>(k) Private Medical Clinic;<br \/>(l) Private Dental Clinic;<br \/>(m) any private healthcare facilities or services or other health-related services as may be determined by the Minister, from time to time, by notification in the Gazette; and<br \/>(n) a private healthcare premises incorporating<br \/>any two or more of the facilities or services in paragraphs (a) to (m)<\/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-meaning-of-healthcare-professionals-in-private-healthcare-facilities-which-subject-to-service-tax\" 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 meaning of healthcare professionals in private healthcare facilities which 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-13210\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-what-is-the-meaning-of-healthcare-professionals-in-private-healthcare-facilities-which-subject-to-service-tax\"><p>A : a) \u201chealthcare professional\u201d includes a medical practitioner, dental practitioner, pharmacist, clinical psychologist, nurse, midwife, medical assistant, physiotherapist, occupational therapist and other allied healthcare professional and any other person involved in the giving of medical, health, dental, pharmaceutical or any other healthcare services under the jurisdiction of the Ministry of Health.<br \/><br \/><br \/>b) Healthcare professionals must be persons registered with the appropriate professional regulatory body, dental, nursing or midwifery, medically related professions or any other regulatory body and hold a valid practicing certificate.<\/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-healthcare-services-by-private-healthcare-facilities-that-are-subject-to-service-tax\" 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 : What healthcare services by private healthcare facilities that 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-13211\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-what-healthcare-services-by-private-healthcare-facilities-that-are-subject-to-service-tax\"><p>A : Healthcare services by private healthcare facilities to non-citizens are subject to service tax as follows:<\/p><p>(a) any medical, dental, nursing, midwifery, allied health, pharmacy and ambulance services provided by healthcare professionals;<br \/>(b) accommodation for the purpose of providing healthcare services;<br \/>(c) any service for the screening, diagnosis, or treatment of persons who is suffering from, or believed to be suffering from any disease, injury or disability of mind or body;<br \/>(d) any service for preventive or promotive health purposes;<br \/>(e) any service provided by any para-healthcare professional;<br \/>(f) Any consultation fees provided by any healthcare professional and registered medical practitioner;<br \/>(g) any service for curing or alleviating any abnormal condition of the human body by the application of any apparatus, equipment, instrument or device or any other medical technology;<br \/>(h) any food services provided to patients by the registered or licensed healthcare facility; or<br \/>(i) any mortuary services provided by the registered or licensed healthcare facility<\/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-meaning-of-the-practice-of-traditional-and-complementary-medicine\" 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 : What is the meaning of the practice of traditional and complementary medicine?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 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-what-is-the-meaning-of-the-practice-of-traditional-and-complementary-medicine\"><p>A : Healthcare services by private healthcare facilities to non-citizens are subject to service tax as follows:<\/p><p>(a) any medical, dental, nursing, midwifery, allied health, pharmacy and ambulance services provided by healthcare professionals;<br \/>(b) accommodation for the purpose of providing healthcare services;<br \/>(c) any service for the screening, diagnosis, or treatment of persons who is suffering from, or believed to be suffering from any disease, injury or disability of mind or body;<br \/>(d) any service for preventive or promotive health purposes;<br \/>(e) any service provided by any para-healthcare professional;<br \/>(f) Any consultation fees provided by any healthcare professional and registered medical practitioner;<br \/>(g) any service for curing or alleviating any abnormal condition of the human body by the application of any apparatus, equipment, instrument or device or any other medical technology;<br \/>(h) any food services provided to patients by the registered or licensed healthcare facility; or<br \/>(i) any mortuary services provided by the registered or licensed healthcare facility<\/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-scope-of-traditional-and-complementary-medicine-practices-that-are-subject-to-service-tax\" 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 : What is the scope of traditional and complementary medicine practices that 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-13213\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-what-is-the-scope-of-traditional-and-complementary-medicine-practices-that-are-subject-to-service-tax\"><p>A : Based on Item 15, Group I, First Schedule, Service Tax Regulations 2018, any traditional and complementary medicine practices provided to non-citizens that are subject to service tax as follows:<br \/>1) Traditional Malay Medicine;<br \/>2)Traditional Chinese Medicine;<br \/>3) Traditional Indian Medicine;<br \/>4) Homeopathy;<br \/>5) Chiropractic;<br \/>6) Osteopathy; and<br \/>7) Islamic Medical Practices.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-what-is-the-scope-of-allied-health-related-services-that-are-subject-to-service-tax\" 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 : What is the scope of allied health related services that 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-13214\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-what-is-the-scope-of-allied-health-related-services-that-are-subject-to-service-tax\"><p>A : All services and activities related to allied health services provided to non-citizens are subject to service tax as per Item 16, Group I, First Schedule, 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=\"15-q-who-needs-to-register-service-tax-for-the-practice-of-traditional-and-complementary-medicine\" 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 : Who needs to register service tax for the practice of traditional and complementary medicine?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 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-who-needs-to-register-service-tax-for-the-practice-of-traditional-and-complementary-medicine\"><p>A : Any person who operates or provides a place for practice of traditional and complementary medicine private services excluding private healthcare facilities under the Private Healthcare Facilities and Services Act 1998 [Act 586] are subject to service tax is liable to register service tax under Item 15, Group I which has reached the threshold of taxable service amount to RM1,500,000.00 for twelve months period.<\/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-are-examples-of-traditional-and-complementary-medicine-practice-services-that-are-subject-to-service-tax\" 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 : What are examples of traditional and complementary medicine practice services that 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-13216\" class=\"eael-accordion-content clearfix\" data-tab=\"16\" aria-labelledby=\"16-q-what-are-examples-of-traditional-and-complementary-medicine-practice-services-that-are-subject-to-service-tax\"><p>A : Examples of traditional and complementary medical practice services provided to non-citizens that are subject to service tax include acupuncture, ayurveda, homeopathy and Chinese medicine.<\/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-meaning-of-activities-related-to-allied-health\" 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 meaning of activities related to allied health?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 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-meaning-of-activities-related-to-allied-health\"><p>A: <span>Based on Item 16, Group I, First Schedule, Service Tax Regulations 2018, it refers to any of the following allied health related activities:<\/span><\/p><ol><li>Audiology;<\/li><li>Dietetics;<\/li><li>Entomology (Public Health);<\/li><li>Physiotherapy;<\/li><li>Physics Medicine;<\/li><li>Nutrition<\/li><li>Psychology Clinical;<\/li><li>Radiography Diagnostics;<\/li><li>Science Laboratory Medicine;<\/li><li>Occupational Therapy;<\/li><li>Therapy Speech-Language;<\/li><li>Therapy Radiation;<\/li><li>Technology Laboratory Medicine;<\/li><li>Technology Dentistry;<\/li><li>Environmental Health; or<\/li><li>Health Education.<\/li><\/ol><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"18-q-what-are-the-types-of-allied-health-related-services-that-are-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 : What are the types of allied health related services that 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-13218\" class=\"eael-accordion-content clearfix\" data-tab=\"18\" aria-labelledby=\"18-q-what-are-the-types-of-allied-health-related-services-that-are-subject-to-service-tax\"><p>A: All services relating to allied health services and provided to non-citizens by any person operating or providing a place for the provision of private allied health related activities excluding private healthcare facilities under the Private Healthcare Facilities and Services Act 1998 [Act 586] 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=\"19-q-who-needs-to-be-sst-registered-person-under-allied-health-related-services\" 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 : Who needs to be SST registered person under allied health related 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-13219\" class=\"eael-accordion-content clearfix\" data-tab=\"19\" aria-labelledby=\"19-q-who-needs-to-be-sst-registered-person-under-allied-health-related-services\">A: Any person who operates or provides a place for practice of traditional and complementary medicine private services excluding private healthcare facilities under the Private Healthcare Facilities and Services Act 1998 [Act 586] and involves activities related to private allied health as follows:\n<br>\n<ol>\n \t<li>Audiology;<\/li>\n \t<li>Dietetics;<\/li>\n \t<li>Entomology (Public Health);<\/li>\n \t<li>Physiotherapy;<\/li>\n \t<li>Physics Medicine;<\/li>\n \t<li>Nutrition<\/li>\n \t<li>Psychology Clinical;<\/li>\n \t<li>Radiography Diagnostics;<\/li>\n \t<li>Science Laboratory Medicine;<\/li>\n \t<li>Occupational Therapy;<\/li>\n \t<li>Therapy Speech-Language;<\/li>\n \t<li>Therapy Radiation;<\/li>\n \t<li>Technology Laboratory Medicine;<\/li>\n \t<li>Technology Dentistry;<\/li>\n \t<li>Environmental Health; or<\/li>\n \t<li>Health Education.<\/li>\n<\/ol><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"20-q-what-are-examples-of-allied-health-services-that-are-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 : What are examples of allied health services that 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-13220\" class=\"eael-accordion-content clearfix\" data-tab=\"20\" aria-labelledby=\"20-q-what-are-examples-of-allied-health-services-that-are-subject-to-service-tax\"><p>A: Examples of allied health services provided to non- citizens that are subject to service tax are services provided by dental technologists, environmental health, health education, food preparation (healthcare), forensic science and medical social work.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"21-q-when-is-the-effective-date-of-the-imposition-of-service-tax-on-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\" 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 : When is the effective date of the imposition of service tax on private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related 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-13221\" class=\"eael-accordion-content clearfix\" data-tab=\"21\" aria-labelledby=\"21-q-when-is-the-effective-date-of-the-imposition-of-service-tax-on-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\"><p>A: The effective date is 1 July 2025.<\/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-service-tax-rate-charged-on-private-healthcare-services-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\" 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 : What is the service tax rate charged on private healthcare services, practice of traditional and complementary medicine private services and private allied health related 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-13222\" class=\"eael-accordion-content clearfix\" data-tab=\"22\" aria-labelledby=\"22-q-what-is-the-service-tax-rate-charged-on-private-healthcare-services-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\"><p>Private healthcare services, practice of traditional and complementary medicine private services and private allied health related services will be subject to service tax at a 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=\"23-q-what-is-the-threshold-value-for-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\" 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 : What is the threshold value for private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related 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-13223\" class=\"eael-accordion-content clearfix\" data-tab=\"23\" aria-labelledby=\"23-q-what-is-the-threshold-value-for-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\"><p>For services newly prescribed as taxable services, providers of private healthcare facilities, practices traditional and complementary medicine private services and private allied health related services that have reached the threshold value of RM1,500,000.00 in 12 months period are liable to register SST. SST Registration can be done online through the MySST website (mysst.customs.gov.my).<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"24-q-are-malaysian-citizens-subject-to-service-tax-when-obtaining-services-from-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\" 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 : Are Malaysian citizens subject to service tax when obtaining services from private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related 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-13224\" class=\"eael-accordion-content clearfix\" data-tab=\"24\" aria-labelledby=\"24-q-are-malaysian-citizens-subject-to-service-tax-when-obtaining-services-from-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\"><p>No. Malaysian citizens are exempted from paying 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-are-healthcare-services-practice-of-traditional-and-complementary-medicine-private-services-and-allied-health-related-services-provided-by-the-government-subject-to-service-tax\" 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 : Are healthcare services, practice of traditional and complementary medicine private services and allied health related services provided by the Government 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-13225\" class=\"eael-accordion-content clearfix\" data-tab=\"25\" aria-labelledby=\"25-q-are-healthcare-services-practice-of-traditional-and-complementary-medicine-private-services-and-allied-health-related-services-provided-by-the-government-subject-to-service-tax\"><p>Healthcare services, practice of traditional and complementary medicine private services and allied health related services provided by the Government 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=\"26-q-what-is-meant-by-government-healthcare-services\" 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 : What is meant by Government healthcare 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-13226\" class=\"eael-accordion-content clearfix\" data-tab=\"26\" aria-labelledby=\"26-q-what-is-meant-by-government-healthcare-services\"><p>Based on the Private Healthcare Facilities and Services Act 1998 [Act 586], \u201cGovernment healthcare facilities\u201d refer to any facilities established, maintained, operated or provided by the Government excluding privatized or incorporated Government healthcare facilities<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"27-q-what-is-the-service-tax-treatment-on-deposits-paid-to-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\" 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 : What is the service tax treatment on deposits paid to private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related 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-13227\" class=\"eael-accordion-content clearfix\" data-tab=\"27\" aria-labelledby=\"27-q-what-is-the-service-tax-treatment-on-deposits-paid-to-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services\"><p><u>Situation 1:<br \/><\/u>Deposit payments are subject to service tax if they treated as part of the payment for services associated with healthcare services by private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services provided to non-citizens.<\/p><p><u>Situation 2:<br \/><\/u>Deposit payments are NOT subject to service tax if they are NOT part of the payment for services associated with healthcare services by private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services provided to non-citizens.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"28-q-what-is-the-service-tax-treatment-on-the-provision-of-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services-to-non-citizens-located-outside-malaysia\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"28\" aria-controls=\"elementor-tab-content-13228\"><span class=\"eael-accordion-tab-title\">28. Q : What is the service tax treatment on the provision of private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services to non-citizens located 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-13228\" class=\"eael-accordion-content clearfix\" data-tab=\"28\" aria-labelledby=\"28-q-what-is-the-service-tax-treatment-on-the-provision-of-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services-to-non-citizens-located-outside-malaysia\"><p>The service tax treatment on the provision of private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services to non-citizens located 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=\"29-q-what-is-the-service-tax-treatment-on-the-provision-of-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services-to-non-citizens-that-is-acquired-from-outside-malaysia\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"29\" aria-controls=\"elementor-tab-content-13229\"><span class=\"eael-accordion-tab-title\">29. Q : What is the service tax treatment on the provision of private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services to non-citizens that is acquired from 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-13229\" class=\"eael-accordion-content clearfix\" data-tab=\"29\" aria-labelledby=\"29-q-what-is-the-service-tax-treatment-on-the-provision-of-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services-to-non-citizens-that-is-acquired-from-outside-malaysia\"><p>The service tax treatment on the provision of private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services to non-citizens that is acquired from outside Malaysia is considered as imported taxable services (ImTS) and 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=\"30-q-are-the-services-provided-by-all-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services-to-non-citizens-in-designated-areas-da-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"30\" aria-controls=\"elementor-tab-content-13230\"><span class=\"eael-accordion-tab-title\">30. Q : Are the services provided by all private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services to non-citizens in designated areas (DA) 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-13230\" class=\"eael-accordion-content clearfix\" data-tab=\"30\" aria-labelledby=\"30-q-are-the-services-provided-by-all-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services-to-non-citizens-in-designated-areas-da-is-subject-to-service-tax\"><p>Services provided by all private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services to non-citizens in designated areas (DA) excluding Pulau 1 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=\"31-q-are-the-services-provided-by-all-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services-to-non-citizens-in-special-areas-sa-is-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"31\" aria-controls=\"elementor-tab-content-13231\"><span class=\"eael-accordion-tab-title\">31. Q : Are the services provided by all private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services to non-citizens in special areas (SA) 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-13231\" class=\"eael-accordion-content clearfix\" data-tab=\"31\" aria-labelledby=\"31-q-are-the-services-provided-by-all-private-healthcare-facilities-practice-of-traditional-and-complementary-medicine-private-services-and-private-allied-health-related-services-to-non-citizens-in-special-areas-sa-is-subject-to-service-tax\"><p>Services provided by all private healthcare facilities, practice of traditional and complementary medicine private services and private allied health related services to non-citizens in special areas (SA) 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=\"32-q-what-categories-of-non-citizens-are-exempt-from-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"32\" aria-controls=\"elementor-tab-content-13232\"><span class=\"eael-accordion-tab-title\">32. Q : What categories of non- citizens are exempt from 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-13232\" class=\"eael-accordion-content clearfix\" data-tab=\"32\" aria-labelledby=\"32-q-what-categories-of-non-citizens-are-exempt-from-service-tax\"><p>No service tax exemption is given to non-citizen categories.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"33-q-are-healthcare-services-provided-by-hospitals-established-maintained-operated-provided-or-administered-by-a-university-or-university-college-registered-under-the-universities-and-university-colleges-act-1971-act-30-and-provided-to-non-citizens-are-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"33\" aria-controls=\"elementor-tab-content-13233\"><span class=\"eael-accordion-tab-title\">33. Q : Are healthcare services provided by hospitals established, maintained, operated, provided or administered by a University or University College registered under the Universities and University Colleges Act 1971 [Act 30]] and provided to non-citizens 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-13233\" class=\"eael-accordion-content clearfix\" data-tab=\"33\" aria-labelledby=\"33-q-are-healthcare-services-provided-by-hospitals-established-maintained-operated-provided-or-administered-by-a-university-or-university-college-registered-under-the-universities-and-university-colleges-act-1971-act-30-and-provided-to-non-citizens-are-subject-to-service-tax\"><p>No. Healthcare facilities by hospitals established, maintained, operated, provided or administered by a University or University College registered under the Universities and University Colleges Act 1971 [Act 30] and provided to non-citizens 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=\"34-q-are-healthcare-services-provided-by-hospitals-established-maintained-operated-provided-or-administered-by-a-university-or-university-college-registered-under-the-mara-university-of-technology-act-1976-act-173-and-provided-to-non-citizens-are-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"34\" aria-controls=\"elementor-tab-content-13234\"><span class=\"eael-accordion-tab-title\">34. Q : Are healthcare services provided by hospitals established, maintained, operated, provided or administered by a University or University College registered under the Mara University of Technology Act 1976 [Act 173] and provided to non-citizens 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-13234\" class=\"eael-accordion-content clearfix\" data-tab=\"34\" aria-labelledby=\"34-q-are-healthcare-services-provided-by-hospitals-established-maintained-operated-provided-or-administered-by-a-university-or-university-college-registered-under-the-mara-university-of-technology-act-1976-act-173-and-provided-to-non-citizens-are-subject-to-service-tax\"><p>No. Healthcare facilities by hospitals established, maintained, operated, provided or administered by a University or University College registered under the Mara University of Technology Act 1976 [Act 173] and provided to non-citizens 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=\"35-q-are-there-private-healthcare-facilities-that-do-not-need-to-be-sst-registered\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"35\" aria-controls=\"elementor-tab-content-13235\"><span class=\"eael-accordion-tab-title\">35. Q : Are there private healthcare facilities that do not need to be SST registered?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13235\" class=\"eael-accordion-content clearfix\" data-tab=\"35\" aria-labelledby=\"35-q-are-there-private-healthcare-facilities-that-do-not-need-to-be-sst-registered\"><p>Yes. Private healthcare facilities that do not need to be SST registered persons are as follows:<\/p><ol><li>University Malaya Specialist Centre;<\/li><li>Universiti Kebangsaan\u00a0\u00a0\u00a0 Malaysia\u00a0\u00a0\u00a0 Specialist Centre;<\/li><li>Universiti Teknologi MARA Medical Specialist Centre; and<\/li><li>International\u00a0\u00a0\u00a0 Islamic University\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Malaysia Medical Specialist Centre<\/li><\/ol><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"36-q-are-healthcare-services-by-hospitals-established-maintained-operated-provided-or-administered-by-a-university-or-university-college-registered-under-the-private-higher-education-institutions-act-1996-act-555-and-provided-to-non-citizens-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"36\" aria-controls=\"elementor-tab-content-13236\"><span class=\"eael-accordion-tab-title\">36. Q : Are healthcare services by hospitals established, maintained, operated, provided or administered by a University or University College registered under the Private Higher Education Institutions Act 1996 [Act 555] and provided to non-citizens 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-13236\" class=\"eael-accordion-content clearfix\" data-tab=\"36\" aria-labelledby=\"36-q-are-healthcare-services-by-hospitals-established-maintained-operated-provided-or-administered-by-a-university-or-university-college-registered-under-the-private-higher-education-institutions-act-1996-act-555-and-provided-to-non-citizens-subject-to-service-tax\"><p>Yes. Healthcare facilities by hospitals established, maintained, operated, provided or administered by a University or University College registered under the Private Higher Education Institutions Act 1996 [Act 555] and provided to non-citizens 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=\"37-q-what-is-meant-by-beauty-treatment-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"37\" aria-controls=\"elementor-tab-content-13237\"><span class=\"eael-accordion-tab-title\">37. Q : What is meant by beauty treatment 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-13237\" class=\"eael-accordion-content clearfix\" data-tab=\"37\" aria-labelledby=\"37-q-what-is-meant-by-beauty-treatment-services\"><p>Beauty treatment services mean ny treatment of the body or any part of the body, face or hair to treat or restore the skin of the body or face by using any substance or any equipment.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"38-q-what-are-the-types-of-beauty-treatment-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"38\" aria-controls=\"elementor-tab-content-13238\"><span class=\"eael-accordion-tab-title\">38. Q : What are the types of beauty treatment 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-13238\" class=\"eael-accordion-content clearfix\" data-tab=\"38\" aria-labelledby=\"38-q-what-are-the-types-of-beauty-treatment-services\"><p>Types of beauty treatment services are as follows:<\/p><p>(1) Any treatment of the body or any part of the body, face or hair to treat or restore the skin of the body or face by using any substance or any equipment such as follows;<\/p><ul><li style=\"list-style-type: none\"><ul><li>Hydrotherapy on body or any part of the body;<\/li><li>Any treatment relating body slimming;<\/li><li>Facial, hand, foot or full body massage;<\/li><li>Hair styling;<\/li><li>Treatment of fingers or nails of hands or feet;<\/li><li>Sauna;<\/li><li>Herbal, milk or flower bath;<\/li><li>tattooing;<\/li><li>Spa; or<\/li><li>Any other beauty treatment as defined in wellness centre subitem (a)<\/li><\/ul><\/li><\/ul><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"39-q-what-is-the-service-tax-rate-charged-on-beauty-treatment-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"39\" aria-controls=\"elementor-tab-content-13239\"><span class=\"eael-accordion-tab-title\">39. Q : What is the service tax rate charged on beauty treatment 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-13239\" class=\"eael-accordion-content clearfix\" data-tab=\"39\" aria-labelledby=\"39-q-what-is-the-service-tax-rate-charged-on-beauty-treatment-services\"><p>The service tax rate imposed on beauty treatment services provided to citizens and non-citizens is a flat rate of 8%.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"40-q-what-are-the-registration-requirements-for-beauty-treatment-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"40\" aria-controls=\"elementor-tab-content-13240\"><span class=\"eael-accordion-tab-title\">40. Q : What are the registration requirements for beauty treatment 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-13240\" class=\"eael-accordion-content clearfix\" data-tab=\"40\" aria-labelledby=\"40-q-what-are-the-registration-requirements-for-beauty-treatment-services\"><p>The registration requirement for beauty treatment services is when the total value of taxable services has reach RM500,000 in 12 months period.<\/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-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-to-become-a-registered-person\" 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 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-2421\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-how-to-become-a-registered-person\"><p>A: Anyone who provides construction work services, excluding residential building construction and public areas related to that residential<br \/>building, and where the value of the service exceeds the threshold value of RM1,500,000, must apply for registration online via the link:<br \/>www.mysst.customs.gov.my.<\/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-to-submit-the-return-and-make-tax-payment\" 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 : How to submit the return and make 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-2422\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-how-to-submit-the-return-and-make-tax-payment\"><p>A: A registered person must submit the SST-02 service tax return through the electronic service (MySST), by post, or courier service to the Customs Processing Centre in Kelana Jaya. Payment methods include electronic banking, cheque, or bank draft. For payments using cheques or bank drafts, they must be sent by post or courier service to the Customs Processing Centre in Kelana Jaya. For more detailed, 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-is-a-registered-person-required-to-issue-an-invoice-for-construction-work-services-provided\" 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 a registered person required to issue an invoice for construction work services provided?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 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-a-registered-person-required-to-issue-an-invoice-for-construction-work-services-provided\"><p>A: Yes. A registered person must issue an invoice for all construction work services performed. 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-what-services-are-not-subject-to-service-tax-under-construction-work-services\" 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 : What services are not subject to service tax under construction work 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-2424\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-what-services-are-not-subject-to-service-tax-under-construction-work-services\"><p>A : Construction work services for residential buildings and public facilities related to those residential buildings 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-q-who-is-exempted-from-paying-service-tax-under-construction-work-services\" 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 : Who is exempted from paying service tax under construction work 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-2425\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-who-is-exempted-from-paying-service-tax-under-construction-work-services\"><p>A: Those who are exempted from paying service tax under construction work services are the Federal Government, the State Governments and the Local Authorities.<\/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-service-tax-imposed-on-construction-work-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2426\"><span class=\"eael-accordion-tab-title\">6. Q : What is the rate of service tax imposed on construction work 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-2426\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-what-is-the-rate-of-service-tax-imposed-on-construction-work-services\"><p>A: Construction work services are subject to a 6% service tax rate.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-how-is-the-value-of-construction-work-services-determined\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2427\"><span class=\"eael-accordion-tab-title\">7. Q : How is the value of construction work services determined?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2427\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-how-is-the-value-of-construction-work-services-determined\"><p>A: The value of construction work services is determined based on the actual value of the services provided, including the value of goods or raw materials used in providing the construction work services.<\/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-charges-are-subject-to-service-tax-in-the-construction-industry\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2428\"><span class=\"eael-accordion-tab-title\">8. Q : What charges are subject to service tax in the construction industry?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2428\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-what-charges-are-subject-to-service-tax-in-the-construction-industry\"><p>A: Charges subject to service tax include the value of all works and materials that are permanently constructed or installed at the building site or construction project and are billed by the contractor to the client. <br \/><br \/><u>Example:<br \/><\/u>ASM Sdn Bhd awards a contract to LTM Construction Sdn Bhd to construct a commercial building. Based on the contract agreement, the value of the construction services, including the value of materials and work performed, is RM6,000,000.<br \/>The service tax imposed is RM360,000 (RM6,000,000 \u00d7 6%).<\/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-purchase-the-raw-materials-myself-and-appoint-a-contractor-to-construct-a-commercial-building-is-the-value-of-construction-work-services-inclusive-of-those-raw-materials\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2429\"><span class=\"eael-accordion-tab-title\">9. Q : If I purchase the raw materials myself and appoint a contractor to construct a commercial building, is the value of construction work services inclusive of those raw materials?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2429\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-if-i-purchase-the-raw-materials-myself-and-appoint-a-contractor-to-construct-a-commercial-building-is-the-value-of-construction-work-services-inclusive-of-those-raw-materials\"><p>A: The value of construction work services is based on the contract between the developer and the contractor. If the contract between the developer and the contractor specifies the payment as the work service fee, only the construction service fee will be subject to service tax. construction<\/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-do-i-need-to-account-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-24210\"><span class=\"eael-accordion-tab-title\">10. Q : When do I need 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-24210\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-when-do-i-need-to-account-for-service-tax\"><p>A: You need to account for service tax on construction services at the time payment is received for taxable services provided by a registered person to the customer. However, if you have been approved by the Director General of Customs to use invoices as the basis of accounting, you must account for the service tax at the time the invoice is issued.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"11-q-when-do-i-need-to-submit-the-service-tax-return-and-make-payment-to-customs\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-24211\"><span class=\"eael-accordion-tab-title\">11. Q : When do I need to submit the service tax return and make payment to Customs?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-24211\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-when-do-i-need-to-submit-the-service-tax-return-and-make-payment-to-customs\"><p>A: The service tax return and payment must be submitted to Customs every two months according to the prescribed taxable period.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"12-q-i-am-a-contractor-providing-full-construction-services-for-a-residential-building-do-i-need-to-register\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-24212\"><span class=\"eael-accordion-tab-title\">12. Q : I am a contractor providing full construction services for a residential building. Do I need to register?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-24212\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-i-am-a-contractor-providing-full-construction-services-for-a-residential-building-do-i-need-to-register\"><p>A: No, you do not need to register because construction services for residential buildings 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=\"13-q-are-construction-work-services-that-receive-b2b-exemption-and-exemptions-for-construction-services-to-the-federal-or-state-government-included-in-the-threshold-calculation-for-construction-work-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-24213\"><span class=\"eael-accordion-tab-title\">13. Q : Are construction work services that receive B2B exemption and exemptions for construction services to the Federal or State Government included in the threshold calculation for construction work 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-24213\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-are-construction-work-services-that-receive-b2b-exemption-and-exemptions-for-construction-services-to-the-federal-or-state-government-included-in-the-threshold-calculation-for-construction-work-services\"><p>A: Yes. Construction work services that being exempted are still considered taxable services, and those exemptions must be taken into account when calculating the threshold.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-i-am-a-contractor-in-kuala-lumpur-providing-construction-work-services-to-build-a-commercial-building-in-a-designated-area-langkawi-island-tioman-island-pangkor-island-or-labuan-and-special-areas-free-zones-licensed-warehouses-licensed-manufacturing-warehouses-joint-development-areas-and-petroleum-terminals-do-i-need-to-charge-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-24214\"><span class=\"eael-accordion-tab-title\">14. Q : I am a contractor in Kuala Lumpur providing construction work services to build a commercial building in a Designated Area (Langkawi Island, Tioman Island, Pangkor Island, or Labuan) and Special Areas (Free Zones, Licensed Warehouses, Licensed Manufacturing\tWarehouses,\tJoint\tDevelopment\tAreas,\tand Petroleum Terminals). Do I need to charge 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-24214\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-i-am-a-contractor-in-kuala-lumpur-providing-construction-work-services-to-build-a-commercial-building-in-a-designated-area-langkawi-island-tioman-island-pangkor-island-or-labuan-and-special-areas-free-zones-licensed-warehouses-licensed-manufacturing-warehouses-joint-development-areas-and-petroleum-terminals-do-i-need-to-charge-service-tax\"><p>A: Yes, you are required to charge service tax on those construction work services. The provision of construction work services in the Designated Areas (DA) \u2014 Langkawi, Tioman, Pangkor, Labuan, or Pulau 1 \u2014 and Special Areas (Free Zones, Licensed Warehouses, Licensed Manufacturing Warehouses, Joint Development Areas, and Petroleum Terminals) by any contractor whose principal place of business is located 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=\"15-q-are-contractors-located-in-the-designated-areas-and-special-areas-who-provide-construction-services-in-malaysia-liable-to-register-and-charge-service-tax-to-their-customers\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-24215\"><span class=\"eael-accordion-tab-title\">15. Q : Are contractors located in the Designated Areas and Special Areas who provide construction services in Malaysia liable to register and charge service tax to their customers?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-24215\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-q-are-contractors-located-in-the-designated-areas-and-special-areas-who-provide-construction-services-in-malaysia-liable-to-register-and-charge-service-tax-to-their-customers\"><p>A: Yes, any contractor whose principal place of business is located in the Designated Areas and Special Areas who provides construction services in Malaysia is liable to register under Section 12 of the Service Tax Act 2018 if the taxable services provided exceed the prescribed threshold value. Once the contractor is registered, they must charge and account for service tax on the construction work services provided to their customers in Malaysia.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"16-q-when-and-how-should-i-account-for-service-tax-for-progressive-payment-contracts-involving-the-issuance-of-certificates-related-to-work-completed\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"16\" aria-controls=\"elementor-tab-content-24216\"><span class=\"eael-accordion-tab-title\">16. Q : When and how should I account for service tax for progressive payment contracts involving the issuance of certificates related to work completed?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-24216\" class=\"eael-accordion-content clearfix\" data-tab=\"16\" aria-labelledby=\"16-q-when-and-how-should-i-account-for-service-tax-for-progressive-payment-contracts-involving-the-issuance-of-certificates-related-to-work-completed\"><p>A: Service tax for construction work services related to progressive payments involving the issuance of certificates for work completed must be charged and accounted for at the time the payment is received. If payment is not received within 12 months from the date the service was provided, the service tax becomes due and must be paid on the day following the end of the 12-month period.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"17-q-construction-contracts-allow-customers-such-as-developers-or-individuals-to-withhold-a-percentage-from-each-progressive-payment-until-the-entire-contract-is-satisfactorily-completed-is-the-retention-money-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"17\" aria-controls=\"elementor-tab-content-24217\"><span class=\"eael-accordion-tab-title\">17. Q : Construction contracts allow customers such as developers or individuals to withhold a percentage from each progressive payment until the entire contract is satisfactorily completed. Is the retention money 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-24217\" class=\"eael-accordion-content clearfix\" data-tab=\"17\" aria-labelledby=\"17-q-construction-contracts-allow-customers-such-as-developers-or-individuals-to-withhold-a-percentage-from-each-progressive-payment-until-the-entire-contract-is-satisfactorily-completed-is-the-retention-money-subject-to-service-tax\"><p>A: Yes, retention sum is subject to service tax. Therefore, the contractor must charge service tax on the retention sum payments.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"18-q-what-is-the-service-tax-treatment-for-compensation-and-out-of-court-settlements\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"18\" aria-controls=\"elementor-tab-content-24218\"><span class=\"eael-accordion-tab-title\">18. Q : What is the service tax treatment for compensation and out-of- court settlements?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-24218\" class=\"eael-accordion-content clearfix\" data-tab=\"18\" aria-labelledby=\"18-q-what-is-the-service-tax-treatment-for-compensation-and-out-of-court-settlements\"><p>A: Compensation and out-of-court settlements paid due to breach of warranty or delay in completing a contract are considered damages. Therefore, service tax is not imposed on such compensation and out- of-court settlements.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"19-q-is-compensation-charged-for-delays-in-completing-work-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"19\" aria-controls=\"elementor-tab-content-24219\"><span class=\"eael-accordion-tab-title\">19. Q : Is compensation charged for delays in completing work 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-24219\" class=\"eael-accordion-content clearfix\" data-tab=\"19\" aria-labelledby=\"19-q-is-compensation-charged-for-delays-in-completing-work-subject-to-service-tax\"><p>A: No, compensation charged due to delays in completing a construction project 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-what-is-the-service-tax-treatment-on-progressive-payments-for-any-construction-contract-made-before-the-effective-date\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"20\" aria-controls=\"elementor-tab-content-24220\"><span class=\"eael-accordion-tab-title\">20. Q : What is the service tax treatment on progressive payments for any construction contract made before the effective date?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-24220\" class=\"eael-accordion-content clearfix\" data-tab=\"20\" aria-labelledby=\"20-q-what-is-the-service-tax-treatment-on-progressive-payments-for-any-construction-contract-made-before-the-effective-date\"><p>A: Service tax must be imposed on construction services provided on or after the effective date. The value of construction work done before the effective date 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=\"21-q-what-is-the-service-tax-treatment-on-retention-money-involving-construction-work-services-spanning-two-periods-ie-before-and-after-the-effective-date\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"21\" aria-controls=\"elementor-tab-content-24221\"><span class=\"eael-accordion-tab-title\">21. Q : What is the service tax treatment on retention money involving construction work services spanning two periods, i.e., before and after the effective date?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-24221\" class=\"eael-accordion-content clearfix\" data-tab=\"21\" aria-labelledby=\"21-q-what-is-the-service-tax-treatment-on-retention-money-involving-construction-work-services-spanning-two-periods-ie-before-and-after-the-effective-date\"><p>A: The portion of retention sum under a construction contract related to construction work services provided before the effective date is not subject to service tax. However, if the provision of construction work services extends beyond the effective date, service tax must be imposed on the portion of the retention sum related to construction services after the effective date, based on Regulation 3A 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=\"22-q-engineering-procurement-construction-and-commissioning-epcc-projects-are-a-procurement-model-used-in-large-and-complex-projects-such-as-industrial-plant-construction-power-stations-and-other-public-infrastructure-where-the-main-contractor-is-responsible-for-all-aspects-design-procurement-construction-and-testing-and-delivers-a-completed-project-to-the-project-owner-are-epcc-projects-subject-to-service-tax-under-construction-work-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"22\" aria-controls=\"elementor-tab-content-24222\"><span class=\"eael-accordion-tab-title\">22. Q : Engineering, Procurement, Construction, and Commissioning (EPCC) projects are a procurement model used in large and complex projects such as industrial plant construction, power stations, and other public infrastructure, where the main contractor is responsible for all aspects (design, procurement, construction, and testing) and delivers a completed project to the project owner. Are EPCC projects subject to service tax under construction work 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-24222\" class=\"eael-accordion-content clearfix\" data-tab=\"22\" aria-labelledby=\"22-q-engineering-procurement-construction-and-commissioning-epcc-projects-are-a-procurement-model-used-in-large-and-complex-projects-such-as-industrial-plant-construction-power-stations-and-other-public-infrastructure-where-the-main-contractor-is-responsible-for-all-aspects-design-procurement-construction-and-testing-and-delivers-a-completed-project-to-the-project-owner-are-epcc-projects-subject-to-service-tax-under-construction-work-services\"><p>A: Yes, EPCC projects are considered construction work services and are subject to service tax under Group L, First Schedule, Service Tax Regulations 2018 \u2013 Construction Work Services.<\/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-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-liable-to-pay-tax-for-educational-services\" 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 liable to pay tax for educational 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-1461\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-who-is-liable-to-pay-tax-for-educational-services\"><p>A : <br \/>(i) Any private educational institution registered under the Education Act 1996 excluding special schools and language centres that provide pre-school, primary, lower secondary, upper secondary or post-secondary education services that charge fees exceeding RM60,000 per student for each academic year.<br \/>(ii) Any<br \/>\u00a0 \u00a0 \u00a0a) higher education institution registered under the Universities and University Colleges Act 1971;<br \/>\u00a0 \u00a0 \u00a0b) private higher education institution registered under the Private Higher Educational Institutional Act 1996; or<br \/>\u00a0 \u00a0 \u00a0c) higher education institution registered under the Education Act 1996<br \/>(iii) Language centres registered under the Education Act 1996<\/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-are-the-private-educational-service-providers-not-subject-to-service-tax\" 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 : Who are the private educational service providers 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-1462\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-who-are-the-private-educational-service-providers-not-subject-to-service-tax\"><p>A : Private education service providers not registered under the prescribed Act are not liable to register 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=\"3-q-is-service-tax-levied-on-primary-and-secondary-education-services-in-malaysia\" 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 : Is service tax levied on primary and secondary education services 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-1463\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-is-service-tax-levied-on-primary-and-secondary-education-services-in-malaysia\"><p>A :\u00a0<br \/>(i) Educational services in Malaysia provided by the government are not subject to service tax.<br \/>(ii) Service tax is levied on private education services including private kindergartens, academic primary\/secondary schools, religious primary\/secondary schools, international schools, expatriate schools and chinese private secondary schools which charge fees exceeding RM60,000 per student for each academic year.<\/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-service-tax-charged-on-higher-education-level-education-services-in-malaysia\" 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 : Is service tax charged on higher education level education services 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-1464\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-is-service-tax-charged-on-higher-education-level-education-services-in-malaysia\"><p>A : Higher education services in Malaysia are subject to service tax for non-Malaysian students studying at public higher education institutions, private higher education institutions or language centres.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-i-am-a-disabled-person-oku-card-holder-am-i-eligible-for-service-tax-exemption\" 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. Q : I am a disabled person (OKU) card holder, am I eligible for service tax exemption?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 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-q-i-am-a-disabled-person-oku-card-holder-am-i-eligible-for-service-tax-exemption\"><p>A : Malaysian citizens and holders of a valid Disabled Persons (OKU) card issued under the Persons with Disabilities Act 2008 [Act 685] are given service tax exemption for education services by private educational institutions as stated under Item 10, Service Tax (Persons 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=\"6-q-students-are-sponsored-for-their-tuition-fees-by-private-companies-are-tuition-fees-subject-to-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 : Students are sponsored for their tuition fees by private companies. Are tuition fees 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-1466\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-students-are-sponsored-for-their-tuition-fees-by-private-companies-are-tuition-fees-subject-to-service-tax\"><p>A :\u00a0<br \/>(i) Based on section 9, Service Tax Act 2018 [Act 807], service tax is levied on the actual value of taxable services provided by the service provider to the service recipient.<br \/>(ii) Tuition fees paid by private companies that sponsor students 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-the-school-provides-scholarships-to-some-students-for-the-entire-tuition-fee-no-tuition-fee-has-to-be-paid-by-the-students-are-the-tuition-fees-paid-by-the-school-subject-to-service-tax\" 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 : The school provides scholarships to some students for the entire tuition fee (no tuition fee has to be paid by the students). Are the tuition fees paid by the school 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-1467\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-the-school-provides-scholarships-to-some-students-for-the-entire-tuition-fee-no-tuition-fee-has-to-be-paid-by-the-students-are-the-tuition-fees-paid-by-the-school-subject-to-service-tax\"><p>A :\u00a0<br \/>(i) Based on section 9, Service Tax Act 2018 [Act 807], service tax is levied on the actual value of taxable services provided by the service provider to the service recipient.<br \/>(ii) Since the school sponsors the tuition fees, the school is required to account for service tax. (if exceeding RM60,000 per student for each academic year)<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-the-school-organizes-study-tours-abroad-such-as-japan-are-the-fees-for-study-tours-also-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-1468\"><span class=\"eael-accordion-tab-title\">8. Q : The school organizes study tours abroad such as Japan. Are the fees for study tours also 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-1468\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-the-school-organizes-study-tours-abroad-such-as-japan-are-the-fees-for-study-tours-also-subject-to-service-tax\"><p>A : Service tax is not levied on payments for study trips abroad.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-a-school-in-malaysia-accepts-a-number-of-students-from-the-uk-for-the-purpose-of-a-student-exchange-programme-the-school-charges-a-fee-to-the-foreign-students-involved-in-the-programme-is-this-charge-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-1469\"><span class=\"eael-accordion-tab-title\">9. Q : A school in Malaysia accepts a number of students from the UK for the purpose of a student exchange programme. The school charges a fee to the foreign students involved in the programme. Is this 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-1469\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-a-school-in-malaysia-accepts-a-number-of-students-from-the-uk-for-the-purpose-of-a-student-exchange-programme-the-school-charges-a-fee-to-the-foreign-students-involved-in-the-programme-is-this-charge-subject-to-service-tax\"><p>A : Yes, services provided by schools in Malaysia for student exchange programmes 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-do-all-education-service-providers-who-operate-private-schools-need-to-be-registered\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-14610\"><span class=\"eael-accordion-tab-title\">10. Q : Do all education service providers who operate private schools need to be registered?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-14610\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-do-all-education-service-providers-who-operate-private-schools-need-to-be-registered\"><p>A : No, only private school education service providers that charge fees exceeding RM60,000 per student for each academic year must be registered.<\/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-service-tax-rate-charged-on-education-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"11\" aria-controls=\"elementor-tab-content-14611\"><span class=\"eael-accordion-tab-title\">11. Q : What is the service tax rate charged on education 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-14611\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-what-is-the-service-tax-rate-charged-on-education-services\"><p>A : Education services are subject to a service tax 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=\"12-q-when-is-the-effective-date-for-education-services-to-become-taxable-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"12\" aria-controls=\"elementor-tab-content-14612\"><span class=\"eael-accordion-tab-title\">12. Q : When is the effective date for education services to become 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-14612\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" aria-labelledby=\"12-q-when-is-the-effective-date-for-education-services-to-become-taxable-services\"><p>A : The effective date for educational services to become taxable services is 1 July 2025.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"13-q-when-do-education-service-providers-need-to-register\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"13\" aria-controls=\"elementor-tab-content-14613\"><span class=\"eael-accordion-tab-title\">13. Q : When do education service providers need to register?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-14613\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-when-do-education-service-providers-need-to-register\"><p>A : Liable education service providers must register online starting 1 August 2025 by submitting the SST-01 form via 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=\"14-q-are-parent-teacher-association-pta-fees-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"14\" aria-controls=\"elementor-tab-content-14614\"><span class=\"eael-accordion-tab-title\">14. Q : Are Parent Teacher Association (PTA) fees 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-14614\" class=\"eael-accordion-content clearfix\" data-tab=\"14\" aria-labelledby=\"14-q-are-parent-teacher-association-pta-fees-subject-to-service-tax\"><p>A : No. PTA fees 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=\"15-q-is-mrsm-a-taxable-person-under-education-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"15\" aria-controls=\"elementor-tab-content-14615\"><span class=\"eael-accordion-tab-title\">15. Q : Is MRSM a taxable person under education 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-14615\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-q-is-mrsm-a-taxable-person-under-education-services\"><p>A : Yes. MRSM is registered under the Education Act 1996 [Act 550] and established under the Majlis Amanah Rakyat Act 1966 [Act 489] and is liable to be registered if it charges fees exceeding RM60,000 per student for each academic year.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"16-q-are-religious-primary-schools-taxable-persons-under-education-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"16\" aria-controls=\"elementor-tab-content-14616\"><span class=\"eael-accordion-tab-title\">16. Q : Are religious primary schools taxable persons under education 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-14616\" class=\"eael-accordion-content clearfix\" data-tab=\"16\" aria-labelledby=\"16-q-are-religious-primary-schools-taxable-persons-under-education-services\"><p>A : Yes, religious primary schools are registered under the Education Act 1996 [Act 550] and are liable to be registered if they charge fees exceeding RM60,000 per student for each academic year.<\/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-chinese-private-secondary-schools-taxable-persons-under-education-services\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"17\" aria-controls=\"elementor-tab-content-14617\"><span class=\"eael-accordion-tab-title\">17. Q : Are chinese private secondary schools taxable persons under education 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-14617\" class=\"eael-accordion-content clearfix\" data-tab=\"17\" aria-labelledby=\"17-q-are-chinese-private-secondary-schools-taxable-persons-under-education-services\"><p>A : Yes, religious primary schools are registered under the Education Act 1996 [Act 550] and are liable to be registered if they charge fees exceeding RM60,000 per student for each academic year.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"18-q-are-driving-schools-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"18\" aria-controls=\"elementor-tab-content-14618\"><span class=\"eael-accordion-tab-title\">18. Q : Are driving schools 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-14618\" class=\"eael-accordion-content clearfix\" data-tab=\"18\" aria-labelledby=\"18-q-are-driving-schools-subject-to-service-tax\"><p>A : Driving schools are existing taxable persons under Item g, Group G, First Schedule, Service Tax Regulations 2018 [P.U.(A)214\/2018].<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"19-q-are-education-services-provided-on-langkawi-island-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"19\" aria-controls=\"elementor-tab-content-14619\"><span class=\"eael-accordion-tab-title\">19. Q : Are education services provided on Langkawi Island 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-14619\" class=\"eael-accordion-content clearfix\" data-tab=\"19\" aria-labelledby=\"19-q-are-education-services-provided-on-langkawi-island-subject-to-service-tax\"><p>A : For service tax purposes, taxable services provided within or betwee Special Areas and Designated Areas are subject to service tax treatment as prescribed in Part VIII and Part IX, 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=\"20-q-as-a-registered-person-what-preparations-need-to-be-made\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"20\" aria-controls=\"elementor-tab-content-14620\"><span class=\"eael-accordion-tab-title\">20. Q : As a registered person, what preparations need to be made?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-14620\" class=\"eael-accordion-content clearfix\" data-tab=\"20\" aria-labelledby=\"20-q-as-a-registered-person-what-preparations-need-to-be-made\"><p>A : As a registered person, service providers must comply with their responsibilities as a registered person in accordance with the provisions of service tax legislation and must adapt or amend their accounting systems as required.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"21-q-are-deposits-paid-to-education-service-providers-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"21\" aria-controls=\"elementor-tab-content-14621\"><span class=\"eael-accordion-tab-title\">21. Q : Are deposits paid to education service providers 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-14621\" class=\"eael-accordion-content clearfix\" data-tab=\"21\" aria-labelledby=\"21-q-are-deposits-paid-to-education-service-providers-subject-to-service-tax\"><p>A : Deposits are subject to service tax if they are part of the payment for the taxable service.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"22-q-where-can-i-see-a-list-of-education-service-providers-registered-under-the-education-act-1996-the-universities-and-university-colleges-act-1971-and-the-private-higher-education-institutions-act-1996\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"22\" aria-controls=\"elementor-tab-content-14622\"><span class=\"eael-accordion-tab-title\">22. Q : Where can I see a list of education service providers registered under the Education Act 1996, the Universities and University Colleges Act 1971, and the Private Higher Education Institutions Act 1996?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-14622\" class=\"eael-accordion-content clearfix\" data-tab=\"22\" aria-labelledby=\"22-q-where-can-i-see-a-list-of-education-service-providers-registered-under-the-education-act-1996-the-universities-and-university-colleges-act-1971-and-the-private-higher-education-institutions-act-1996\"><p>A :\u00a0<br \/>(a) The list of private education service providers for primary and secondary schools can be viewed via the following link: <a href=\"https:\/\/smips.moe.gov.my\/utama.cfm?cari\">https:\/\/smips.moe.gov.my\/utama.cfm?cari<\/a><\/p><p><strong>\u00a0<\/strong>(ii) The list of private education service providers for IPTS can be viewed via the following link: <a href=\"https:\/\/jpt.mohe.gov.my\/portal\/index.php\/ms\/ipt\/ipt-swasta\/25-senarai-daftar-dan-statistik-ipt-swasta\">https:\/\/jpt.mohe.gov.my\/portal\/index.php\/ms\/ipt\/ipt-swasta\/25-<\/a><a href=\"https:\/\/jpt.mohe.gov.my\/portal\/index.php\/ms\/ipt\/ipt-swasta\/25-senarai-daftar-dan-statistik-ipt-swasta\">senarai-daftar-dan-statistik-ipt-swasta<\/a><\/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-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-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-when-is-the-effective-date-of-service-tax-for-rental-or-leasing-services\" 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 : When is the effective date of service tax for rental or leasing 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-2871\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-when-is-the-effective-date-of-service-tax-for-rental-or-leasing-services\"><p>A : The effective date for the implementation of service tax on rental or leasing services is 1 July 2025.<\/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-registration-of-rental-or-leasing-services\" 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 : What is the threshold value for registration of rental or leasing 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-2872\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-what-is-the-threshold-value-for-registration-of-rental-or-leasing-services\"><p>A : The threshold value for rental or leasing services is RM500,000.00.<\/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-service-tax-rate-imposed-on-rental-or-leasing-services\" 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 : What is the service tax rate imposed on rental or leasing 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-2873\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-what-is-the-service-tax-rate-imposed-on-rental-or-leasing-services\"><p>A : The tax rate for rental or leasing services is 8%.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-my-company-is-registered-under-item-13-group-i-do-i-need-to-re-register-if-i-provide-rental-or-leasing-services\" 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 : My company is registered under item 13, Group I. Do I need to re-register if I provide rental or leasing 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-2874\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-my-company-is-registered-under-item-13-group-i-do-i-need-to-re-register-if-i-provide-rental-or-leasing-services\"><p>A : No. For those who are already registered under Group I, re- registration is not required but only need to amend the registration information under Item 13 and add the information on taxable services, which is rental or leasing 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-service-tax-imposed-if-a-company-provides-lease-services-where-the-ownership-of-the-asset-is-transferred-to-the-lessee-at-the-end-of-the-lease-period\" 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 : Is service tax imposed if a company provides lease services where the ownership of the asset is transferred to the lessee at the end of the lease 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-2875\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-is-service-tax-imposed-if-a-company-provides-lease-services-where-the-ownership-of-the-asset-is-transferred-to-the-lessee-at-the-end-of-the-lease-period\"><p>A : No. Where ownership of the asset is transferred to the lessee at the end of the lease term, it constitutes a financial lease, which 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-mr-mbs-entered-into-a-hire-purchase-contract-for-a-water-filter-for-a-period-of-5-years-under-which-ownership-of-the-water-filter-will-be-transferred-to-mr-mbs-at-the-end-of-the-contract-term-is-the-rental-of-the-water-filter-subject-to-service-tax\" 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 : Mr. MBS entered into a hire purchase contract for a water filter for a period of 5 years, under which ownership of the water filter will be transferred to Mr. MBS at the end of the contract term. Is the rental of the water filter 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-2876\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-mr-mbs-entered-into-a-hire-purchase-contract-for-a-water-filter-for-a-period-of-5-years-under-which-ownership-of-the-water-filter-will-be-transferred-to-mr-mbs-at-the-end-of-the-contract-term-is-the-rental-of-the-water-filter-subject-to-service-tax\"><p>A : No. Any rental under a hire purchase contract 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=\"7-q-jny-enterprise-appointed-fdb-enterprise-to-provide-rental-services-for-a-power-generator-for-a-duration-of-three-months-the-service-was-rendered-between-february-2025-and-may-2025-and-payment-was-made-in-july-2025-what-is-the-service-tax-treatment-for-this-transaction\" 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 :JNY Enterprise appointed FDB Enterprise to provide rental services for a power generator for a duration of three months. The service was rendered between February 2025 and May 2025, and payment was made in July 2025. What is the service 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-2877\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-jny-enterprise-appointed-fdb-enterprise-to-provide-rental-services-for-a-power-generator-for-a-duration-of-three-months-the-service-was-rendered-between-february-2025-and-may-2025-and-payment-was-made-in-july-2025-what-is-the-service-tax-treatment-for-this-transaction\"><p>A : The rental service provided by FDB Enterprise to JNY Enterprise from February to May 2025 is not subject to service tax, as the service was provided prior to the effective date of 1 July 2025.<\/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-provide-rental-or-leasing-services-for-assets-located-outside-malaysia-do-i-need-to-account-for-service-tax\" 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 : If I provide rental or leasing services for assets located outside Malaysia, do I need 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-2878\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-if-i-provide-rental-or-leasing-services-for-assets-located-outside-malaysia-do-i-need-to-account-for-service-tax\"><p>A : No. Rental or leasing services for assets or properties located outside Malaysia 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=\"9-q-abc-sdn-bhd-rents-out-a-residential-property-at-rm150000-per-month-and-a-warehouse-at-rm2000000-per-month-how-much-service-tax-should-abc-sdn-bhd-charge\" 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 : ABC Sdn Bhd rents out a residential property at RM1,500.00 per month and a warehouse at RM20,000.00 per month. How much service tax should ABC Sdn Bhd 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-2879\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-abc-sdn-bhd-rents-out-a-residential-property-at-rm150000-per-month-and-a-warehouse-at-rm2000000-per-month-how-much-service-tax-should-abc-sdn-bhd-charge\"><p>A : The rental of residential property is not subject to service tax. Therefore, service tax is only applicable to the warehouse rental: RM20,000.00 \u00d7 8% = RM1,600.00.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-yyy-sdn-bhd-a-company-based-in-ipoh-provides-machinery-rental-services-the-company-entered-into-a-contract-to-rent-a-drilling-machine-to-clients-located-in-kinta-free-zone-perak-and-pangkor-island-are-these-services-subject-to-service-tax-considering-the-clients-are-in-special-or-designated-areas\" 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 : YYY Sdn Bhd, a company based in Ipoh, provides machinery rental services. The company entered into a contract to rent a drilling machine to clients located in Kinta Free Zone, Perak, and Pangkor Island. Are these services subject to service tax, considering the clients are in special or designated areas?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 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-yyy-sdn-bhd-a-company-based-in-ipoh-provides-machinery-rental-services-the-company-entered-into-a-contract-to-rent-a-drilling-machine-to-clients-located-in-kinta-free-zone-perak-and-pangkor-island-are-these-services-subject-to-service-tax-considering-the-clients-are-in-special-or-designated-areas\"><p>A : Yes. Rental or leasing services provided by a registered person whose principal place of business is in Malaysia to a special area or designated area, or vice versa, are subject to service tax. In this case, Kinta Free Zone is a special area and Pangkor Island is a designated area. Thus, YYY Sdn Bhd must charge service tax on the provision of such 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-pd-sdn-bhd-based-in-langkawi-rents-out-a-leisure-boat-stationed-in-penang-to-kal-sdn-bhd-which-is-based-in-pangkor-island-is-the-rental-service-subject-to-service-tax\" 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 : P&amp;D Sdn Bhd, based in Langkawi, rents out a leisure boat stationed in Penang to KAL Sdn Bhd, which is based in Pangkor Island. Is the rental 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-28711\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" aria-labelledby=\"11-q-pd-sdn-bhd-based-in-langkawi-rents-out-a-leisure-boat-stationed-in-penang-to-kal-sdn-bhd-which-is-based-in-pangkor-island-is-the-rental-service-subject-to-service-tax\"><p>A : Yes. The rental of the leisure boat is subject to service tax as the service is provided within Malaysia.<\/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-service-tax-applicable-on-deposits-collected-from-customers-for-rental-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 : Is service tax applicable on deposits collected from customers for rental 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-is-service-tax-applicable-on-deposits-collected-from-customers-for-rental-services\"><p>A : Deposits collected for security purposes and refundable are not subject to service tax. However, if the deposit is considered part of the payment for the service, 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-mr-ssz-rents-a-vehicle-from-jjo-sdn-bhd-for-one-year-from-1-january-2025-to-31-december-2025-the-full-rental-payment-was-made-on-1-january-2025-is-the-rental-subject-to-service-tax\" 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 : Mr. SSZ rents a vehicle from JJO Sdn Bhd for one year from 1 January 2025 to 31 December 2025. The full rental payment was made on 1 January 2025. Is the rental 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-28713\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" aria-labelledby=\"13-q-mr-ssz-rents-a-vehicle-from-jjo-sdn-bhd-for-one-year-from-1-january-2025-to-31-december-2025-the-full-rental-payment-was-made-on-1-january-2025-is-the-rental-subject-to-service-tax\"><p>A : No. The rental is not subject to service tax as full payment was received before the effective date.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"14-q-bhx-sdn-bhd-leases-a-plot-of-land-from-dea-sdn-bhd-for-a-period-of-10-years-from-1-january-2025-to-31-december-2034-the-lease-agreement-includes-a-clause-that-allows-for-review-reviewable-contract-monthly-payments-were-received-from-january-to-june-2025-is-dea-sdn-bhd-required-to-charge-service-tax-from-july-2025-onwards\" 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 : BHX Sdn Bhd leases a plot of land from DEA Sdn Bhd for a period of 10 years from 1 January 2025 to 31 December 2034. The lease agreement includes a clause that allows for review (reviewable contract). Monthly payments were received from January to June 2025. Is DEA Sdn Bhd required to charge service tax from July 2025 onwards?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 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-bhx-sdn-bhd-leases-a-plot-of-land-from-dea-sdn-bhd-for-a-period-of-10-years-from-1-january-2025-to-31-december-2034-the-lease-agreement-includes-a-clause-that-allows-for-review-reviewable-contract-monthly-payments-were-received-from-january-to-june-2025-is-dea-sdn-bhd-required-to-charge-service-tax-from-july-2025-onwards\"><p>A : Yes. DEA Sdn Bhd must charge service tax for the lease from July 2025 onwards.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"15-q-abc-holdings-sdn-bhd-leases-a-printer-to-def-sdn-bhd-at-rm100000-per-month-the-contract-states-a-penalty-of-10-of-the-monthly-rental-for-late-payment-is-the-penalty-subject-to-service-tax\" 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 : ABC Holdings Sdn Bhd leases a printer to DEF Sdn Bhd at RM1,000.00 per month. The contract states a penalty of 10% of the monthly rental for late payment. Is the penalty 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-28715\" class=\"eael-accordion-content clearfix\" data-tab=\"15\" aria-labelledby=\"15-q-abc-holdings-sdn-bhd-leases-a-printer-to-def-sdn-bhd-at-rm100000-per-month-the-contract-states-a-penalty-of-10-of-the-monthly-rental-for-late-payment-is-the-penalty-subject-to-service-tax\"><p>A : No. Penalties are not considered the provision of taxable services and therefore 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=\"16-q-frmn-enterprise-is-a-small-business-that-operates-a-printing-business-with-annual-sales-of-rm-450000-per-year-frmn-rents-a-shop-unit-from-syarikat-emd-property-sdn-bhd-which-is-a-service-tax-registered-person-are-the-rental-services-to-frmn-enterprise-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"16\" aria-controls=\"elementor-tab-content-28716\"><span class=\"eael-accordion-tab-title\">16. Q : FRMN Enterprise is a small business that operates a printing business with annual sales of RM 450,000 per year. FRMN rents a shop unit from Syarikat EMD Property Sdn. Bhd. which is a service tax registered person. Are the rental services to FRMN Enterprise 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-28716\" class=\"eael-accordion-content clearfix\" data-tab=\"16\" aria-labelledby=\"16-q-frmn-enterprise-is-a-small-business-that-operates-a-printing-business-with-annual-sales-of-rm-450000-per-year-frmn-rents-a-shop-unit-from-syarikat-emd-property-sdn-bhd-which-is-a-service-tax-registered-person-are-the-rental-services-to-frmn-enterprise-subject-to-service-tax\"><p>A : The rental services are subject to service tax. However, FRMN is exempted from payment of service tax under the power of the Minister of Finance persuant to the provisions of Subsection 34(3) of the STA 2018.<\/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-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-5f4834b e-flex e-con-boxed e-con e-child\" data-id=\"5f4834b\" 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-cc86b06 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"cc86b06\" 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-cc86b06\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"cc86b06\" 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-financial-services-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2141\"><span class=\"eael-accordion-tab-title\">1. Q : Who is required to register for Financial Services 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-2141\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-who-is-required-to-register-for-financial-services-tax\"><p>A : Any financial service provider whose taxable services exceed the RM500,000 threshold must register 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=\"2-q-are-all-financial-services-and-charges-are-subject-to-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2142\"><span class=\"eael-accordion-tab-title\">2. Q : Are all financial services and charges 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-2142\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-are-all-financial-services-and-charges-are-subject-to-service-tax\"><p>A : No, some financial services and charges are excluded from service tax,<br \/>including:<br \/>a. Interest or spread-based charges (e.g., loan interest)<br \/>b. Late payment penalties<br \/>c. Compensation for dishonoured cheques<br \/>d. Overdraft excess fees<br \/>e. Financial services related to exports<\/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-difference-between-group-h-and-group-g-under-service-tax-regulations-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2143\"><span class=\"eael-accordion-tab-title\">3. Q : What is the difference between Group H and Group G under Service Tax Regulations 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-2143\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-what-is-the-difference-between-group-h-and-group-g-under-service-tax-regulations-2018\"><p>A : Group H covers financial services such as banking, insurance, and investments, whereas Group G covers non-financial services such as management and consultancy.<\/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-services-provided-to-the-government-is-a-taxable-serives\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2144\"><span class=\"eael-accordion-tab-title\">4. Q : Are services provided to the government is a taxable serives?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2144\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-are-services-provided-to-the-government-is-a-taxable-serives\"><p>A : No, financial services provided to the Federal Government or State Government are 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=\"5-q-a-malaysian-company-hires-a-foreign-financial-advisor-to-manage-its-investments-are-these-imported-financial-services-subject-to-tax-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2145\"><span class=\"eael-accordion-tab-title\">5. Q : A Malaysian company hires a foreign financial advisor to manage its investments. Are these imported financial services subject to 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-2145\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-a-malaysian-company-hires-a-foreign-financial-advisor-to-manage-its-investments-are-these-imported-financial-services-subject-to-tax-\"><p>A : Since financial advisory services are taxable in Malaysia, the company must self-account for the service tax on the services received.<\/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-malaysian-company-provides-reinsurance-services-to-overseas-customers-and-charges-a-fee-for-these-services-is-the-company-required-to-consider-this-fee-when-determining-the-threshold-computation\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2146\"><span class=\"eael-accordion-tab-title\">6. Q : A Malaysian company provides reinsurance services to overseas customers and charges a fee for these services. Is the company required to consider this fee when determining the threshold computation?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2146\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-a-malaysian-company-provides-reinsurance-services-to-overseas-customers-and-charges-a-fee-for-these-services-is-the-company-required-to-consider-this-fee-when-determining-the-threshold-computation\"><p>A : This service is included in the exclusion from service tax (i.e. financial services related to goods, land or matters outside Malaysia). Therefore, the value of these services is not included in the threshold calculation. All services listed in the exclusions cannot be included in the threshold calculation.<\/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-management-company-registered-under-group-g-of-the-service-tax-act-2018-provides-management-services-to-another-company-registered-under-group-h-of-the-same-act-does-the-service-qualify-for-group-relief\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2147\"><span class=\"eael-accordion-tab-title\">7. Q :A management company registered under Group G of the Service Tax Act 2018 provides management services to another company registered under Group H of the same Act. Does the service qualify for group relief?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2147\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-a-management-company-registered-under-group-g-of-the-service-tax-act-2018-provides-management-services-to-another-company-registered-under-group-h-of-the-same-act-does-the-service-qualify-for-group-relief\"><p>A: No, the service provided does not qualify for group relief.<\/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-company-registered-under-group-h-of-the-service-tax-act-is-providing-financial-services-to-another-company-within-the-same-group-of-companies-which-is-also-registered-under-group-h-of-the-same-act-does-the-service-provided-qualify-for-group-relief\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2148\"><span class=\"eael-accordion-tab-title\">8. Q : A company registered under Group H of the Service Tax Act is providing financial services to another company within the same group of companies, which is also registered under Group H of the same Act. Does the service provided qualify for group relief?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2148\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-a-company-registered-under-group-h-of-the-service-tax-act-is-providing-financial-services-to-another-company-within-the-same-group-of-companies-which-is-also-registered-under-group-h-of-the-same-act-does-the-service-provided-qualify-for-group-relief\"><p>A: No, the service provided does not qualify for group relief. However, the<br \/>companies may be eligible for the B2B exemption if all the conditions are fulfilled.<\/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-f1602ec elementor-widget elementor-widget-text-editor\" data-id=\"f1602ec\" 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\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 Expansion of Service Tax Scope 2025 List of FAQs Implementation Expansion of Service Tax 2025 Private Healthcare Services Construction Work Services Private Education Services Rental Or Leasing Services Financial Services Private Healthcare Services Construction work Services Private Education Services Rental or Leasing Services Financial Services 1. Q: What are healthcare services? A: Based on&#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-4696","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/4696","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=4696"}],"version-history":[{"count":44,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/4696\/revisions"}],"predecessor-version":[{"id":6660,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/4696\/revisions\/6660"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=4696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}