Malaysia Customs Agency Explains Taxation of Specified Services

The Malaysian Royal Customs Department Sept. 1 issued a service tax policy letter explaining that: 1) as of Sept. 1, the service tax does not apply to management services by freight forwarders or travel agents on inbound tour packages, amusement park services, and cleaning services; 2) those services were also exempt from tax between Jan. 1 and Aug. 31; 3) any service tax already collected from customers during this exemption period must be remitted to the tax authority; and 4) taxpayers cannot claim a refund for taxes already paid. [Malaysia, Royal Malaysian Customs Department, 09/01/19]

Reference:
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