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Revised Guide on Management Services (as at 15 January 2021)

Further to our Tax Whiz on New and Updated Service Tax Guides issued on 13 October 2020, the Royal Malaysian Customs Department ("RMCD") has recently issued a revised Guide on Management Services (as at 15 January 2021). This revised Guide provides an additional example on the Service Tax implications relating to provision of maintenance management services (Example 5A refers), i.e. where the charges for rental and maintenance services are segregated, Service Tax would be applicable on the maintenance services (even though the building owner appears to be maintaining its own assets). Note that the example in the previous Guide (now superseded) which provides that maintaining own assets are not regarded as provision of maintenance management services has also been edited accordingly.

Please click on the above header link for a copy of the revised Guide at the MySST portal (available in Malay language only).

Should you have any questions or require further clarification, please do not hesitate to email or contact any of our Executive Directors, Directors, Associate Directors or Managers whom you are accustomed to dealing with or who are responsible for the tax affairs of your organization. 

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.

Ng Sue Lynn
Executive Director
Indirect Tax Practice

Dato' Tan Sim Kiat
Advisor
Indirect Tax Practice

Yap Choon Ling
Director
Indirect Tax Practice