Service Tax Act 1975

1 the service tax act 1975 is repealed.

Service tax act 1975. Provision or sale of food drinks or tobacco products by second and third class public houses and second class beer house effective from 30 april. Payments invoices and importation before effective date 184. The service tax act 1975 act 151 which makes provision for the charging levying and collecting of service tax came into force on march 1 1975. Registration before effective date 185.

Service tax is an ad valorem tax is imposed by the government of malaysia on certain taxable services provided by taxable persons. The same service provided to any company outside or within the group of companies shall be a taxable service. Services listed below are free from service tax. Service tax act 1975.

2 notwithstanding the repeal of the service tax act 1975 any liability incurred service tax due overpaid or erroneously paid under that act may be collected refunded remitted or enforced as if that act had not been repealed. Repeal and savings of service tax act 1975 182. A self help law library and legal information website for answers to your questions about legal rights and responsibilities in malaysia. Rate of tax 1 the minister may by order published in the gazette fix the rate of service tax to be charged and levied under this act.

Second schedule to the service tax regulations 1975. 8 of the act. A free legal resources in malaysia. Repeal and savings of service tax act 1975 181.

Repeal and savings of service tax act 1975 section 181. B 52 1975 be it enacted by the seri paduka baginda yang di pertuan agong with the advice and consent of the dewan negara and dewan rakyat in parliament assembled and by the authority of the same as follows. Effect on sales tax and service tax 186. Service tax shall be charged on taxable service mentioned in para 8 on the day the person providing such service is required to be licensed by virtue of s.

Furnishing of return for the last taxable period p art xix transitional provisions 183. Unannotated statutes of malaysia principal acts service tax act 1975 act 151 service tax act 1975 act 151 5 rate of tax. 1 march 1975 p u. Exemption of service tax is only given by the minister of finance as under section 6 service tax act 1975.