Table for Taxable Persons and Services (Second Schedule To The Service Tax Regulations 1975)
1. The persons mentioned under the heading for Taxable Person in Groups A, B1, B2, C, D, E, E1, 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 2 or more licenses are required, regulation 4(1A) shall apply.
2. The person mentioned under the heading for Taxable Person in any Group shall charge service taxon any service provided by him under the heading for Taxable Service in such Group.
3. Where a company in a group of companies provides any taxable service mentioned in items (j), (k),(l), (m), (n), (o) or (r) of Group G to any company within a group of companies, such service shall not be a taxable service.
4. For the purpose of Para (3), 2 or more companies are eligible to be treated as companies within a group of companies if one company controls each of the other companies.
5. For the purpose of Para (4), a company shall be taken to control another company if:
(a) The first mentioned company holds:
(i) directly,
(ii) indirectly through subsidiaries, or
(iii) together directly or indirectly from subsidiaries,more than 50% of the issued share capital of the second mentioned company; or
(b) The first mentioned company holds:
(i) directly,
(ii) indirectly through subsidiaries, or
(iii) together directly or indirectly from subsidiaries, from 20% to 50% of the issued share capital of the second mentioned company and the first mentioned company has exercisable power to appoint or remove all or a majority of directors in the board of directors in the second mentioned company.
6. For the purpose of Para (5), shares shall be treated as not held if the shares are held:
(a) through nominees;
(b) in a fiduciary capacity; or
(c) by virtue of provisions of debenture holding, trust deeds for securing debentures or moneylending activities.
7. Where a company is controlled by virtue of Para 5(a) and Para 5(b) by 2 or more companies, such company (second mentioned company) shall be taken to be controlled by the first mentioned company which has the excisable power to appoint or remove all or a majority of directors in the board of directors in the second mentioned company.
8. Where a company provides any services mentioned in Para (3) to another person outside the group of companies, the same service provided to any company outside or within the group of companies shall be a taxable service.
9. Service tax shall be charged on taxable service mentioned in Para (8) on the day the person providing such service is required to be licensed by virtue of S. 8 of the Act.
| Group A: Hotels | |
| Taxable Persons | Taxable Services |
| Any person operating 1 or more hotels, any 1 hotel having more than 25 rooms excluding:(i) hostels for pupils or students of educational institutions;
(ii) hostels established and run or maintained by religious institutions or bodies. |
(a) Provision of rooms for lodging or sleeping accommodation in a hotel having more than 25 rooms.(b) Provision or sale of food, drinks or tobacco products in a hotel having more than 25 rooms.
(c) Provision of services in the form of “corkage”, “towel charge” or “cover charge” in a hotel having more than 25 rooms. (d) Provision of premises for meetings or for promotion of cultural or fashion shows in a hotel having more than 25 rooms. (e) Provision of health services, which are normally provided by health centres in a hotel having more than 25 rooms. (f) Provision of massage services excluding massage services provided in barber shops, hairdressing salons or beauty salons, in a hotel having more than 25 rooms. (g) Provision of parking spaces for motor vehicles where parking charges are imposed in a hotel having more than 25 rooms. (h) Provision of golf course, golf driving range or services related to golf or golf driving range, i.e. for: (i) green/season pass; (ii) caddy; (iii) rental of golf buggy/turfmate; (iv) rental of golf equipment; (v) guest; (vi) complimentary play; (vii) coaching; (viii) absence; (ix) competition entrance; (x) tournament; (xi) lighting for night golfing; (xii) night golfing; (xiii) practice range balls or driving range balls; (xiv) rental of golf shoes; (xv) subscription.
|
| Group B1: Restaurants located in a hotel having more than 25 rooms | |
| Taxable Persons | Taxable Services |
| Any person operating a restaurant, bar, snack-bar, coffee house or any place which provides food, drinks or tobacco products, whether wholly eat-in or partly take-away, located in a hotel as mentioned under Group A of this Schedule. | (a) Provision or sale of food, drinks or tobacco products in a restaurant, bar, snack-bar, coffee house or any place which provides food, drinks or tobacco products, whether wholly eat-in or partly take-away, located in a hotel as mentioned under Group A of this Schedule.(b) Provision of services in the form of “corkage”, “towel charge” or “cover charge” in a restaurant, bar, snack-bar, coffee house or any place which provides food, drinks or tobacco products, whether wholly eat-in or partly take-away, located in a hotel as mentioned under Group A of this Schedule.
(c) Provision of parking spaces for motor vehicles where parking charges are imposed in a restaurant, bar, snack-bar, coffee house or any place which provides food, drinks or tobacco products, whether wholly eat-in or partly takeaway, located in a hotel as mentioned under Group A of this Schedule. (d) Provision of premises for meetings or for promotion of cultural or fashion shows in a restaurant, bar, snack-bar, coffee-house or any place which provides food, drinks or tobacco products, whether wholly eat-in or partly takeaway, located in a hotel as mentioned under Group A of this Schedule.
|
| Group B2: Restaurants located in a hotel having 25 rooms or less | |
| Taxable Persons | Taxable Services |
| Any person operating 1 or more restaurants, bars, snack-bars, coffee houses or places which provide food, drinks or tobacco products, whether wholly eat-in or partly take-away, having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group and located in a hotel having 25 rooms or less. | (a) Provision or sale of food, drinks or tobacco products in 1 or more restaurants, bars, snack-bars, coffee houses or places which provide food, drinks or tobacco products, whether wholly eat-in or partly take-away, having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group and located in a hotel having 25 rooms or less.(b) Provision of services in the form of “corkage”, “towel charge” or “cover charge” in 1 or more restaurants, bars, snack-bars, coffee houses or places which provide food, drinks or tobacco products, whether wholly eat-in or partly takeaway, having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group and located in a hotel having 25 rooms or less.
(c) Provision of parking spaces for motor vehicles where parking charges are imposed in 1 or more restaurants, bars, snack-bars, coffee houses or places which provide food, drinks or tobacco products, whether wholly eat-in or partly takeaway, having a total annual sales turnover,whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group and located in a hotel having 25 rooms or less. (d) Provision of premises for meetings or for promotion of cultural or fashion shows in 1 or more restaurants, bars, snack-bars, coffee houses or places which provide food, drinks or tobacco products, whether wholly eat-in or partly take-away, having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group and located in a hotel having 25 rooms or less.
|
| Group C: Restaurants located outside a hotel | |
| Taxable Persons | Taxable Services |
| 1. Any person operating 1 or more restaurants, bars, snack-bars, coffee houses or places which provide food, drinks or tobacco products, whether wholly eat-in or partly take-away, having a total annual sales turnover, whether combined or singly, of more than RM3 million of any 1 or more taxable services mentioned within this Group and located outside a hotel excluding:(i) a canteen located in an educational institution; or
(ii) a canteen operated by a religious institution or body. Note: The increase in threshold from RM300,000 to RM3 million is applicable from 1 July 2008. Reference is made to Service Tax (Amendment) Regulations 2008 [PU(A) 216/2008]. 2. Any person operating 1 or more food courts and having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group.
|
(a) Provision or sale of food, drinks or tobacco products.(b) Provision of services in the form of “corkage”, “towel charge” or “cover charge”.
(c) Provision of premises for meetings or for promotion of cultural or fashion shows. (d) Provision of parking spaces for motor vehicles where parking charges are imposed. |
| Group D: Night-clubs, dance halls, cabarets, health centres, massage parlours, public houses and beer houses | |
| Taxable Persons | Taxable Services |
| Any person operating any:(i) night-club;
(ii) dance hall; (iii) cabaret; (iv) health-centre or massage parlour which is approved by the appropriate local authorities or which is lawfully registered, and where applicable, which is approved by the appropriate local authorities and lawfully registered;
|
(a) Provision of dancing partners or social escorts.(b) Provision or sale of food, drinks or tobacco products.
(c) Provision of services in the form of “corkage”, “towel charge” or “cover charge”. (d) Provision of health services, which are normally provided by health centres. (e) Provision of massage services. (f) Provision of premises for meetings or for promotion of cultural or fashion shows.
|
| (v) place licensed under Para (a) or (b) of subsection (1) of S. 35 of the Excise Act 1976 and which is stated in the license in Para (1) or regulation 9 of the Excise (Sales of Intoxicating Liquors) Regulations 1977 as First, Second, or Third Class Public House or First or Second Class Beer House. | (g)Provision of parking spaces for motor vehicles where parking charges are imposed. |
| Group E: Private clubs | |
| Taxable Persons | Taxable Services |
| Any person operating 1 or more private clubs and having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group. | (a)Provision of sports or recreational services including the entitlement to use such services by club members for which membership subscription fees are charged other than golf.(b) Provision or sale of food, drinks or tobacco products.
(c) Provision of services in the form of “corkage”, “towel charge” or “cover charge”. (d) Provision of health services, which are normally provided by health centres. (e) Provision of massage services excluding massage services provided in barber shops, hairdressing salons or beauty salons. (f) Provision of premises for meetings or for promotion of cultural or fashion shows. (g) Provision of parking spaces for motor vehicles where parking charges are imposed. (h) Provision of rooms for lodging or sleeping accommodation. (i) Provision of golf course, golf driving range or services related to golf or golf driving range, i.e. for: (i) green/season pass; (ii) caddy; (iii) rental of golf buggy/turfmate; (iv) rental of golf equipment; (v) guest; (vi) complimentary play; (vii) coaching; (viii) absence; (ix) competition entrance; (x) tournament; (xi) lighting for night golfing; (xii) night golfing; (xiii) practice range balls or driving range balls; (xiv) rental of golf shoes; (xv) subscription.
|
| Group E1: Golf course and golf driving range other than those in Groups A and E | |
| Taxable Persons | Taxable Services |
| Any person (including any person who operates any private club having a total sales turnover of RM300,000 or less or for:any hotel having 25 or less rooms), other than the Taxable Person in Groups A and E, operating any:(i) golf course,
(ii) golf driving range |
(a) Provision of golf course, golf driving rang or services related to golf or golf driving range, i.e. for:(i) green/season pass;
(ii) caddy; (iii) rental of golf buggy/turfmate; (iv) rental of golf equipment; (v) guest; (vi) complimentary play; (vii) coaching; (viii) absence; (ix) competition entrance; (x) tournament; (xi) lighting for night golfing; (xii) night golfing; (xiii) practice range balls or driving range balls; (xiv) rental of golf shoes; (xv) subscription.
|
| Group F: Private hospitals | |
| Taxable Persons | Taxable Services |
| Any person operating 1 or more private hospitals licensed under the Private Hospitals Act 1971 and having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group. | (a) Provision of rooms for lodging or sleeping accommodation.(b) Provision or sale of food or drinks. |
| Group G: Other service providers | |
| Taxable Persons | Taxable Services |
| Subheading I—1. Any person who is an Insurance Company registered under the relevant laws for the time being in force.
2. Any person providing communication services who is registered under the Communications And Multimedia Act 1998 [Act 588] or licensed under the Communications and Multimedia (Licensing) Regulations 2000. 3. (Deleted). 4. Any person who is given permission to act as an agent for transacting business relating to the import or export of any goods or luggage under S. 90 of the Customs Act 1967. 5. Any person who is licensed under S. 65 or 65E of the Customs Act 1967 and who is also given permission to act as an agent for transacting business relating to the import or export of any goods or luggage that is stored in the licensed warehouse or inland clearance depot. 6. Any person who is regulated by Bank Negara Malaysia and provides credit card or charge card services through the issuance of a credit card or a charge card
|
(a) Provision of all types of Insurance policies to all business organisations excluding:(i) provision of insurance policies to cover risks relating to the international transportation of goods:
A. from a place outside Malaysia to a place outside Malaysia; B. from a place within Malaysia to a place outside Malaysia; or C. from a place outside Malaysia to a place within Malaysia, and includes the provision of insurance policies to cover risks relating to transportation of goods within Malaysia that forms part of the transportation referred to in subparagraphs (B) and (C) where the coverage is provided by the same person; (ii) provision of export credit insurance policies to local exporters, banks or investors to cover risks outside Malaysia relating to the export of goods, services or investments; or (iii) provision of insurance policies to cover risks outside Malaysia. (b) Provision of – (i) telecommunication services in the form of telephone, facsimile, telemail, pager, cellular phone, telex, bandwidth service or Value Added Services (Fourth Schedule to The Service Tax Act); and (ii) paid television broadcasting services (c) (Deleted). (d) Provision of services for clearing of goods from Customs control. (e) Provision of parking spaces for motor vehicles where parking charges are imposed. (f) Provision of courier delivery services for documents or parcels not exceeding 30 kilograms each, excluding provision of courier delivery services for documents or parcels: (i) from a place outside Malaysia to a place outside Malaysia; (ii) from a place within Malaysia to a place outside Malaysia; or (iii) from a place outside Malaysia to a place within Malaysia; and includes the provision of courier delivery services within Malaysia that forms parts of the service referred to in subparagraphs (ii) and (iii) where the service is provided by the same person. (g) Provision of general servicing, engine repairs and tuning, changing, adjusting and fixing of parts, wheel balancing, wheel alignment or body repairs including knocking, welding or repainting of motor vehicles. (h) Provision of guards or protection for the personal safety or security of another person or for the safety or security of the property or business of such other person excluding provision of such services to guard or protect person, property or business situated outside Malaysia.
|
| Subheading II— 1. (Deleted).
2. Any person, government agency or semi- government agency who operates or provides 1 or more parking spaces for motor vehicles having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any 1 or more taxable services mentioned within this Group. 3. Any person who provides courier services having a total annual sales turnover,whether combined or singly, of more than RM150,000 of any 1 or more taxable services mentioned within this Group. 4. Any person who operates 1 or more motor vehicles service or repair centres or both such centres having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any 1 or more taxable services mentioned within this Group. 5. Any person who is a Private Agency licensed under the Private Agencies Act 1971 having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any 1 or more taxable services mentioned within this Group. 6. Any person who provides employment services having a total annual sales turnover, whether combined or singly, of more than RM150,000 of any 1 or more taxable services mentioned within this Group. 7. Any person who is a Public Accountant registered under the relevant laws for the time being in force. 8. Any person who is an Advocate and Solicitor registered under the relevant laws for the time being in force. 9. Any person who is a Professional Engineer registered under the relevant laws for the time being in force. 10. Any person who is an Architect registered under the relevant laws for the time being in force. 11. Any person who is a Licensed or Registered Surveyor including Registered Valuer, Appraiser or Estate Agent licensed or registered under the relevant laws for the time being in force. 12. Any person who provides consultancy services excluding approved companies with status or definitions as research and development companies and contract research and development companies under S. 2 of the Promotion of Investment Act 1986 (Act 327) and approved research institute under S. 34B of Income Tax Act 1967 (Act 53). 13. Any person who provides management services. 14. Any person who provides paid television broadcasting services |
(i) Provision of all types of employment services excluding:(i) provision of employment services in the form of secondment of employees or supplying employees to work for another person for a period of time; or
(ii) provision of employment services for employment outside Malaysia. (j) Provision of accounting, auditing, book-keeping, consultancy or other professional services excluding provision of such services supplied in connection with business organisations situated outside Malaysia. (k) Provision of legal services including consultancy services on legal matters excluding provision of such services supplied in connection with goods or land situated outside Malaysia or where the subject matter relates to a country outside (l) Provision of engineering, consultancy or other professional services excluding provision of such services supplied in connection with goods or land situated outside Malaysia. (m) Provision of architectural services including professional consultancy services excluding provision of such services supplied in connection with goods or land situated outside Malaysia. (n) Provision of all types of surveying services including valuation, appraisal, estate agency or professional consultancy services excluding provisions of such services supplied in connection with goods or land situated outside Malaysia. (o) Provision of all types of consultancy services not specifically mentioned in these regulations excluding: (i) Provision of consultancy services relating to medical and surgical treatment provided by private clinics or specialist clinics; or (ii) Provision of consultancy services supplied in connection with: A. goods or land situated outside Malaysia; or B. other than matters relating to (A) outside Malaysia. (p) (Deleted). (q) Provision of hire-and-drive car or hire-car services with or without chauffeur licensed under the Commercial Vehicles Licensing Board Act 1987. (r) Provision of all types of management services including project management or project coordination excluding provision of such services supplied in connection with: (i) goods or land situated outside Malaysia; or (ii) other than matters relating goods or land situated outside Malaysia. (s) Provision of all advertising services excluding provision of such services for promotion outside Malaysia. (t) Provision of credit card or charge card services through the issuance of a principal credit card, principal charge card, supplementary credit card or supplementary charge card, whether or not annual subscription or fee is imposed excluding — (i) provision of charge card services where the charge card is issued by any petroleum company to the Government of Malaysia or any person for the procurement of products and services supplied for the use of or in connection with vehicles owned by the Government of Malaysia or such person; or (ii) provision of charge card services where the charge card is used as a payment instrument only within the premises of a workplace, an education institution or a golf or sports club by its workforce, students or members, as the case may be. (u) Provision of paid television broadcasting services.
|
| Subheading III—1.(Deleted).
2. Any person who provides hire-and-drive car and hire-car services having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group. 3. Any person, government agency or semi-government agency who provides advertising services having a total annual sales turnover, whether combined or singly, of more than RM300,000 of any 1 or more taxable services mentioned within this Group.
|
