Taxable person is defined under the Service Tax Act 1975 as any person who is prescribed to be a taxable person and is providing any taxable services. Taxable person can be any individual, company, enterprise, partnership, club, trust body, co-operative society, association, etc. Taxable services are any services which are listed in ... Read More

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 ... Read More

Value added services in relation to the Second Schedule under the heading “Taxable Services” in Group G.  1. Itemised billing/Hot Billing 2. Speed dialing 3. Last number redial 4. International direct dialing 5. Mobile data 6. Mobile fax 7. Absent subscriber 8. Malaysia Direct 9. Voicemail/Voice messaging/Talk mail 10. Call divert 11. Call park 12. Call forwarding 13. Call waiting/holding 14. Mutiara Staff Plan 15. ... Read More

The annual sales turnover threshold of RM150,000 and RM300,000 in relation to any day of the month means the sales turnover made in the period of 12 months or part thereof immediately before that month. Sales Turnover in Next 12 months In the case of a service prescribed as a new taxable ... Read More

Taxable persons providing taxable services as indicated in the Second Schedule of the Service Tax Regulations 1975 are required to apply for service tax license once the Annual Sales Turnover reaches the threshold. The application shall be made in Form JKED No.1 and the license is in the Form JKED No.3. The ... Read More