Service Tax Act 1975

Service tax government tax is a legislated tax at rate 6 effective from january 2011 imposed under the service tax act 1975.

Service tax act 1975. 1a this act shall not apply to the area known as the joint development area. The persons mentioned under the heading for taxable person in groups a b1 b2 c d e el f and g of this schedule providing any taxable service under the heading for taxable service in each group shall apply for a license provided that where two or more licenses are required regulation4 1a shall apply. The service tax act 1975 act 151 which makes provision for the charging levying and collecting of service tax came into force on march 1 1975. Registration before effective date 185.

Other statutes administered by the commissioner of taxes casino act n0 56 of i963 as amended graded tax act no. 35 of 1974 mineral rights tax order no. Commercial law service tax act 1975. Service tax act 1975.

7 of 1973 as amended for assessment and collection of casino levy for collection of land tax. Service tax act 1975. Therefore taxable service provided by a taxable person to a person in a country other than malaysia is not liable to service tax. Furnishing of return for the last taxable period p art xix transitional provisions 183.

Act 151 service tax act 1975 an act to make provision for the charging levying and collecting of service tax. Payments invoices and importation before effective date 184. 34 of 1973 sugar export levy order no. Service tax is an indirect taxation once only on taxable services given by any taxable person who is licenced under the act as in second schedule service tax regulations 1975.

Provision of taxable services as cited in second schedule of service tax regulations 1975. Hyperlink with second schedule file. 1 this act may be cited as the service tax act 1975 and shall apply throughout malaysia excluding langkawi labuan and tioman. 1 march 1975 p u.

2 this act shall come into force on such date as the minister may by notification in the gazette appoint. Repeal and savings of service tax act 1975 section 181. This is imposed by businesses in the hospitality industry mainly hotels restaurant pubs spas under license by the customs department. Repeal and savings of service tax act 1975 182.

968 as amended land tax order no. The service tax act 1975 is applicable throughout malaysia except in labuan langkawi tioman free zones and joint development area jda. Second schedule to the service tax regulations 1975.