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

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 II

6. Employment service providers having a total annual sales turnover of more than RM150,000 excluding provision of employment services in the form of secondment or supplying employees to work for another person for a period of time or provision of employment services for employment outside Malaysia.
Provision of:
  • all types of employment services in Malaysia;
  • provision of employment services for employers outside Malaysia to work in Malaysia;
  • charges by employment agencies: registration and agency fees, mark-up, processing and contract fees, and service fees.
Non-Taxable Services
Provision of:
  • supplying employees to complete work under contract;
  • charges by employment agencies: levies paid upfront, insurance, documentation, health screening in Malaysia (upon renewal), work permit (upfront), travel costs to and within Malaysia.
Taxable Persons Taxable Services
7. Public accountant registered under the relevant laws for the time being in force. Provision of:
  • accounting, auditing, book-keeping services including relevant consultancy services.
Non-Taxable Services
Provision of:
  • accounting, auditing, book-keeping services by any person who is not an accountant registered under the relevant laws.
Taxable Persons Taxable Services
8. Advocates and solicitors registered under the relevant laws for the time being in force. Provision of:
  • consultancy services on legal matters;
  • services of a Commissioner of Oaths by law firms or advocates and solicitors;
  • civil and Syariah legal services;
  • legal services in relation to land transfer, sale and purchase agreement for property, hire purchase agreement, bank loan, contract documents, patent design and trademark registration, issuance of bill of demand and contingent fee;
  • legal services to a person located outside Malaysia in connection with goods and land located in Malaysia.
Non-Taxable Services
Provision of:
  • legal services in connection with goods and land located outside Malaysia or where the subject matter does not relate to Malaysia;
  • legal services where the subject matter relates to civil or criminal case arising outside Malaysia;
  • disbursements - claim for transport, meals, accommodation, photocopying, phone and fax, postage and stamp duty on agreement.


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 :   1551
Last Reviewed :   July 3, 2014
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