The Royal Customs Malaysia (RCM) has, on 14 September 2009, issued a “List of Taxable and Non-taxable Services for the Purposes of Service Tax”. The list indicates the types of taxable and non-taxable services for the various industries/service providers such as accountants, private hospitals, hotels, parking operators, lawyers, consultants, restaurants, telecommunications companies, etc.
The RCM has indicated that the list is to be used only as a guide and should not be taken as conclusive when making decisions. You may obtain further clarification/details from the RCM at 03-8882 2100 (telephone), 03-8889 5869 (fax) or e-mail cd@customs.gov.my.
Members may view the detailed guide at the RCM’s website at http://www.customs.gov.my/documents/Bahagian%20CD/Senarai%20perkhidmatan%20bercukai%20dan%20tidak%20bercukai.pdf or the Institute’s website at http://www.ctim.org.my/technical_techdev_indirect.asp
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