Service Tax in Malaysia

What is the threshold limit for all types of businesses, except for food and beverage operators, for the application of service tax?

• RM 100,000

• RM 500,000

• RM 1.5 million

• RM 1 million

Which of the following areas are excluded from the definition of 'Malaysia' for service tax purposes?

• All of the above

• Tioman and Pangkor

• Labuan and Langkawi

• Free zones and licensed manufacturing warehouses

What is the current service tax rate for all taxable services provided by taxable persons in Malaysia?

• 5%

• 4%

• 7%

• 6%

Which group of taxable services includes provision of legal services, accounting, auditing, and engineering consultancy services?

• Group I - Other Service Providers

• Group H - Credit Cards & Charge Cards

• Group G - Professionals

• Group A - Accommodation

What type of services are excluded from the scope of service tax as of 1.1.2020?

• Online advertising services

• Online music and film subscription

• Online distance learning and online newspapers

• All digital services are subject to service tax

What is the threshold limit for compulsory/mandatory registration for service tax purposes?

• RM 1.5 million

• RM 1 million

• RM 100,000

• RM 500,000

Which method is used to compute the annual value of taxable services for compulsory registration?

• Both A and B

• Future method

• Historical method

• None of the above

Who is considered a 'consumer in Malaysia' for digital services?

• One who acquires digital services using an IP address registered in Malaysia

• All of the above

• One who makes payment using a Malaysian credit card

• One who resides in Malaysia

Which group of taxable services includes provision of electricity to domestic consumers in Malaysia?

• Group H - Credit Cards & Charge Cards

• None of the above

• Group I - Other Service Providers

• Group G - Professionals

What type of services are excluded from the scope of service tax for religious, welfare, and health purposes?

• Management services

• Cleaning services

• Insurance and takaful services

• Digital services