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The Royal Malaysian Customs Department (“RMCD”) has issued the Service Tax Policy 1/2021 (as at 27 May 2021) with regards to the Service Tax exemption on taxable services provided within the Joint Development Area (“JDA”).

With effect from 1 May 2021, the Malaysia-Thailand Joint Authority and companies operating in the JDA are exempted from paying Service Tax on the taxable services provided within the JDA by any company in the Principal Customs Area (“ PCA”).

Please note that Service Tax on imported taxable services (including digital services) into the JDA is still applicable.

Please click on the above header link for a copy of the Service Tax Policy 1/2021.

Our highlights are intended to provide a general overview of the key proposed tax changes and should not be used or relied upon as a substitute for detailed advice or as a basis for formulating business decisions.

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.

Regards,

Ng Sue Lynn

Executive Director
Indirect Tax Practice

Dato’ Tan Sim Kiat

Advisor
Indirect Tax Practice

Yap Choon Ling

Director
Indirect Tax Practice