The long awaited amendments to the Service Tax Regulations and Orders to effect the expansion of taxable services and the change of Service Tax rate from 6% to 8% have finally been gazetted.
The Royal Malaysian Customs Department has also issued the following Guides dated 26 February 2024 (only available in Malay language):-
• Guide on the Change in Service Tax Rate
• Guide on Logistic Services
• Guide on Accommodation Services
• Guide on Brokering or Underwriting Services
• Guide on Maintenance or Repair Services
Please click on the above header links for a summary of the amendments to the legislations (Tax Whiz) as well as a copy of the Regulations, Orders and Guides.
It is important to note that the effective date of the amendment Regulations is 26 February 2024, whilst the amendment Orders are effective 1 March 2024.
