What are the taxable and non-taxable services in Malaysia? (Part VI)

Taxable persons and services under the Second Schedule of the Service Tax Regulations 1975 are:
Group G: Other service providers
Taxable Persons Taxable Services
Subheading I

4. Agents given permission to transact businesses relating to import or export of any goods or luggage under Section 90 of the Customs Act 1967 [Act 235].

5. Agents licensed under Section 65 or 65E of the Customs Act 1967 [Act 235] and given the permission to transact businesses relating to import or export of any goods or luggage stored in licensed warehouses or inland clearance depots.
Provision of:
  • documentation services for clearing of goods from customs control except manifest;
  • handling or forwarding fees;
  • attendance for customs clearance and sealing.
Non-Taxable Services
Provision of:
  • EDI services for free zone customers;
  • overtime work for the release of goods from customs control.
Taxable Persons Taxable Services
6. Credit card or charge card services providers regulated by Bank Negara Malaysia (BNM). Provision of:
  • corporate fleet cards (charge cards) for drivers to pay for fuel;
  • virtual credit cards and virtual supplementary credit cards;
  • primary credit cards, primary charge cards, supplementary credit cards and supplementary charge cards.
Non-Taxable Services
Provision of:
  • charge cards for students, employees or club members to make payment or purchases at the educational institutions, work premises, golf clubs or sports clubs;
  • charge cards issued by oil companies for government vehicles.

Service tax will be abolished on March 31, 2015 with the implementation of Goods and Services Tax (GST) on April 1, 2015.

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Knowledge Base ID :   1548
Last Reviewed :   July 2, 2014
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