Customs - Guides
Further to our announcements released on 15 February 2024 relating to the draft Guides by the Royal Malaysian Customs Department (Customs), Customs had issued the following Guides which took effect on 1 March 2024:
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1. |
Guide on Transitional Change of Service Tax Rate |
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On 26 February 2024, Customs issued Guide on Transitional Change of Service Tax Rate which aimed to improve the understanding of service tax treatment during the transitional period on the change of service tax rate from 6% to 8%. The Guide excludes the digital services provided by registered foreign service providers. Please click here for the Guide. |
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2. |
Guide on Maintenance Service or Repairs |
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On 26 February 2024, Customs issued Guide on Maintenance Service or Repairs which aimed to improve the understanding of service tax treatment on maintenance or repair. Please click here for the Guide. |
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3. |
Guide on Logistics Services |
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On 26 February 2024, Customs issued Guide on Logistics Services which replaced Guide on Courier Service dated 21 August 2019 and Guide on Warehousing Management dated 6 October 2020. The Guide aimed to improve the understanding of service tax treatment on the delivery of goods. This Guide should be read in conjunction with the Guide on Customs Agent Services. Please click here for the Guide. |
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Guide on Accommodation |
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On 26 February 2024, Customs issued Guide on Accommodation which replaced Guide on Accommodation (Version 3) dated 27 June 2023. The Guide aimed to provide guidance to service providers under the hospitality industry and other accommodation providers. Please click here for the Guide. |
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5. |
Guide on Brokerage Service and Underwriting |
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On 26 February 2024, Customs issued Guide on Brokerage Service and Underwriting which aimed to improve the understanding of service tax treatment on brokerage and underwriting services. Please click here for the Guide. |
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6. |
General Guide on Service Tax |
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On 27 February 2024, Customs issued General Guide on Service Tax which replaced the General Guide issued on 4 August 2021. Please click on the following for further details: |
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7. |
Guide on Electricity Transmission and Distribution Services |
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On 27 February 2024, Customs issued Guide on Electricity Transmission and Distribution Services which replaced the Guide issued on 4 August 2021. The Guide aimed to improve understanding of service tax treatment on electricity transmission and distribution services. Please click here for the Guide. |
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8. |
Guide on Telecommunication Services |
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On 27 February 2024, Customs issued Guide on Telecommunication Services which replaced the Guide issued on 31 October 2018. The Guide aimed to improve understanding of service tax treatment on telecommunication services. Please click here for the Guide. |
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