Chartered Secretaries Malaysia (MAICSA)

Updated: 16 Dec 2024

Customs – Service Tax Policies & Guides

The Royal Malaysian Customs Department (Customs) issued the following announcements:

1.	Service Tax Policy No. 1, 2 & 3/2024
On 28 February 2024, Customs issued the following Service Tax Policies: Service Tax Policy No. 1/2024 on Determination of Date for Imposition of Service Tax on New Taxable Services Service Tax Policy No. 2/2024 on Service Tax Treatment on Traditional and Complementary Medical Services Service Tax Policy No. 3/2024 on Determination of Service Tax Rate for Provision of Multiple Taxable Services by The Same Service Provider Please click on the following for the Service Tax Policies: Service Tax Policy No. 1/2024 Service Tax Policy No. 2/2024 Service Tax Policy No. 3/2024
2.	Guide on Sales Tax Exemption Under Items 33A, 33B, 55, 63, 64 and 65, Schedule A, Sales Tax (Persons Exempted From Payment of Tax) Order 2018
On 28 February 2024, Customs issued Guide on Sales Tax Exemption Under Items 33A, 33B, 55, 63, 64 and 65, Schedule A, Sales Tax (Persons Exempted From Payment of Tax) Order 2018. The Guide is to assist companies endorsed by the Malaysian Investment Development Authority (MIDA) for an eligibility to claim a sales tax exemption, to understand the purchase/ importation of machinery and equipment used directly in the manufacture of finished goods, hotel business, haulage operations and aerospace maintenance, repair and overhaul (MRO) activities. Please click here for the Guide.
3.	Guide on Group C (Night Club, Dance Hall, Cabaret, Karaoke Center, Health and Wellness Center, Massage House, Public Home and Brewery), D (Private Club) & E (Golf Clubs & Golf Courses) Services
On 29 February 2024, Customs issued Guide on Group C, D & E Services which supersedes the Guide on Club Services (Group C, D & E) dated 30 July 2021, aimed to improve the understanding of service tax treatment on services provided in nightclubs, dance halls, cabarets, karaoke centers, health and wellness centers, massage house, public home and brewery, private clubs, golf clubs and golf courses in Malaysia. Please click here for the Guide.
4.	Guide on Consultancy, Training and Coaching Services
On 29 February 2024, Customs issued Guide on Consultancy, Training and Coaching Services aimed to improve the understanding of service tax treatment on consultancy, training and coaching services. Please click here for the Guide.
5.	Guide on Parking Space Services
On 29 February 2024, Customs issued Guide on Parking Space Services which supersedes the Guide on Parking Space Services dated 10 January 2022, aimed to improve the understanding of service tax treatment for the provision of parking space services. Please click here for the Guide.