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Circulars

 

TITLE: Notification of Sales and Service Tax Related Matters

DATE: 30/01/2019

30 January 2019
Circular No. 12/2019

TO ALL ACCOUNTANTS

1. SALES TAX GENERAL GUIDE
On 19 January 2019, the Royal Malaysian Customs Department (RMCD) has issued the Sales Tax General Guide which replaces the similar guide that was issued on 25 September 2018.

This guide is a part of a series of educational materials made available to help businesses prepare for the implementation of sales tax in Malaysia.

The guide can be downloaded from the RMCD’s website at the link below:

https://mysst.customs.gov.my/assets/document/General%20Guides/General%20Guide%20on%20Sales%20Tax%2018012019-v4.pdf
   
2. SERVICE TAX GUIDES
  On 22 January 2019, the RMCD has issued the following guides in Bahasa Malaysia version which replaces the similar guides that were issued on 9 January 2019 respectively:
 
a) Panduan Perkhidmatan Pembersihan

This guide is to help businesses understand the services tax treatment for cleaning services.

The guide can be downloaded from the RMCD’s website at the link below:
https://mysst.customs.gov.my/assets/document/Industry%20Guides/Panduan%20Perkhidmatan%20Pembersihan_220119_V2.pdf
b) Perkhidmatan Perundingan, Latihan & Tunjuk Ajar

This guide is to improve understanding of service tax treatment on consulting, training, and coaching services.

The guide can be downloaded from the RMCD’s website at the link below:-
https://mysst.customs.gov.my/assets/document/Industry%20Guides/PanduanPerkhidmatan_PerundinganLatihanTunjukAjar_22012019-V2.pdf
c) Panduan Taman Hiburan

This guide is to assist in understanding service tax related to service tax on amusement park services.

The guide can be downloaded from the RMCD’s website at the link below:
https://mysst.customs.gov.my/assets/document/Industry%20Guides/Panduan_TamanHiburan_22012019-V2.pdf

Please be guided accordingly.

DR. NURMAZILAH DATO' MAHZAN
Chief Executive Officer

Description: General Guide on Sales Tax
⇓ Download
Format: PDF
Size: 789 KB

Description: Panduan Perkhidmatan Pembersihan
⇓ Download
Format: PDF
Size: 516 KB

Description: Panduan Perkhidmatan Perundingan Latihan Tunjuk Ajar
⇓ Download
Format: PDF
Size: 641 KB

Description: Panduan Taman Hiburan
⇓ Download
Format: PDF
Size: 661 KB