IMPLEMENTATION OF MALAYSIAN GOVERNMENT 6% SERVICE TAX
EFFECTIVE 1 SEPTEMBER 2018.
As announced by the Ministry of Finance Malaysia, effective 1 September 2018, the Goods & Services Tax (GST) will be replaced by the Sales and Services Tax (SST). All hotel accommodations, food and beverage and ancillary services are categorised in the provision of services, hence subject to six percent (6%) service tax.
This is in addition to the MYR10 Tourism Tax (TTx) imposed on all hotel room rates on a per room per night basis; to be charged to non-Malaysian guests staying in hotels in Malaysia.
REDUCTION OF GOODS & SERVICES TAX (GST)
STANDARD RATE FROM 6% TO 0%
Effective 1 June 2018
Please be informed that as announced by the Ministry of Finance
Malaysia, the Goods and Services Tax (GST) standard rate will
be reduced from six percent (6%) to zero percent (0%) with effect
from 1 June 2018.
Thus, standard rated supply will now be subject to GST at zero percent (0%) until further notice.