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Effective 1 January 2019, Service Tax is applicable on any taxable service acquired by any person in Malaysia from any person who is outside Malaysia (“imported taxable service”).  Service Tax is chargeable on imported taxable service, at the time when payment is made or invoice is received, whichever earlier.

Imported taxable service is subject to Service Tax, whether or not the recipient is registered or liable to be registered for Service Tax (“a taxable person”):-

  • A taxable person shall account for Service Tax on imported taxable service in the Service Tax Return (SST-02 Form) according to the taxable period assigned to him. 
  • A person other than a taxable person shall account for Service Tax on imported taxable service in a declaration (SST-02A Form), not later than the last day of the month following the end of the month in which the payment has been made by him or invoice is received by him.  The declaration can be made via the MySST portal from 20 February 2019.

The Royal Malaysian Customs Department (“RMCD”) has issued user manuals on the furnishing of SST-02 Form and SST-02A Form respectively as well as payment of Service Tax.  Please click on the above header link for a copy of the manuals.

B2B Exemption

Effective 1 January 2019, subject to meeting conditions, certain taxable person in Group G (certain professionals) and item 8 of Group I (advertising) in the First Schedule of the Service Tax Regulations 2018 are exempted from payment of Service Tax on prescribed taxable service.

Any registered person providing taxable service to another registered person who is entitled to the above B2B exemption shall issue an invoice containing additional prescribed particulars and declare the value of taxable service exempted from Service Tax in the SST-02 Form [i.e. field 18(c)]

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Contact KPMG

For more information on our core service offerings, please contact:

Petaling Jaya Office

Tai Lai Kok
Executive Director –
Head of Tax and Head of Corporate Tax
ltai1@kpmg.com.my
+ 603 7721 7020

Long Yen Ping
Executive Director –
Head of Global Mobility Services yenpinglong@kpmg.com.my
+ 603 7721 7018

Bob Kee
Executive Director –
Head of Transfer Pricing
bkee@kpmg.com.my
+ 603 7721 7029

Ng Sue Lynn
Executive Director –
Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271

Soh Lian Seng
Executive Director –
Head of Tax Risk Management
lsoh@kpmg.com.my
+ 603 7721 7019

Nicholas Crist
Executive Director –
Corporate Tax
nicholascrist@kpmg.com.my
+ 603 7721 7022

Dato’ Leanne Koh
Executive Director – 
Corporate Tax
leannekoh@kpmg.com.my
+ 603 7721 7026

Neoh Beng Guan
Executive Director – 
Corporate Tax
bneoh@kpmg.com.my
+ 603 7721 7025

Ong Guan Heng
Executive Director – 
Corporate Tax
guanhengong@kpmg.com.my
+ 603 7721 7027

Chang Mei Seen
Executive Director – 
Transfer Pricing
meiseenchang@kpmg.com.my
+ 603 7721 7028

Ivan Goh
Executive Director – 
Transfer Pricing
ivangoh@kpmg.com.my
+ 603 7721 7012

 

 

 

Evelyn Lee 
Executive Director –
Penang Tax
evewflee@kpmg.com.my
+604 238 2288 (ext. 312)

Regina Lau
Executive Director –
Kuching & Miri Tax
reglau@kpmg.com.my
+6082 268 308 (ext. 2188)

Titus Tseu
Executive Director –
Kota Kinabalu Tax
titustseu@kpmg.com.my
+6088 363 020 (ext. 2822)

Ng Fie Lih
Executive Director –
Johor Bahru Tax
flng@kpmg.com.my
+607 266 2213 (ext. 2514)

Crystal Chuah Yoke Chin
Tax Manager –
Ipoh Tax
ycchuah@kpmg.com.my
+605 253 1188 (ext. 320)