(807) Service Tax Act 2018 and Regulations

SERVICE TAX ACT 2018 AND REGULATIONS 2018

Act 807

English

• Service Tax Act 2018

• Service Tax Regulations 2018

• Service Tax (Customs Ruling) Regulations 2018

• Service Tax (Imposition Of Tax For Taxable Service In Respect Of Designated Areas And Special Areas) Order 2018

• Service Tax (Rate of Tax) Order 2018

• Service Tax (Compounding of Offences) Regulations 2018

• Service Tax (Person Exempted From Payment Of Tax) Order 2018

• Service Tax (Digital Service) Regulations 2019

• Service Tax (Rate of Digital Services Tax) Order 2019

•Service Tax (Imposition of tax for taxable service in respect of Designated Areas relating to Pulau 1 and Special Areas) order 2024

GUIDE ON:

• Paid Television Broadcasting Services

• Courier Services

• Food and Beverages

• Hire of Passenger Vehicles Services

• Domestic Flight

• Credit Card & Charge Card

• Night Clubs, Dance Halls, Cabaret, Health Centres, Massage Parlours, Public Houses and Beer Houses, Private Club and Golf Club & Golf Driving Range

• Telecommunication Services

• Customs Agent Services

• Appointment of Effective Date for Charging and Levying of Service Tax

ALL AMENDMENTS INCLUDING BUDGET 2026 AMENDMENTS

Published and Printed in September 2026

There are no amendments between the date book was published and printed

(276 pages)