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, ... Read More
Tag: Service Tax
30
Mar2013
30
Mar2013
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 ... Read More
30
Mar2013
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 ... Read More
30
Mar2013
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 ... Read More
30
Mar2013
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 ... Read More
13
Mar2013
Summary
Service Tax in Malaysia is a form of indirect tax imposed on specified services called "taxable services". Service tax cannot be levied on any service which is not included in the list of taxable service.
Service Tax collected by the companies from ... Read More
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