Key Highlights on the Review of Goods for Sales Tax and Expansion of Scope for Service Tax Effective 1 July 2025
Further to our earlier Tax Whiz issued on 9 June 2025 regarding the review of goods for Sales Tax and the expansion of scope for Service Tax, we set out the key highlights based on the following legislations and Guides issued by the Royal Malaysian Customs Department (available only in Malay language):
Sales Tax and Service Tax legislations
a) Sales Tax (Rate of Sales Tax) Order 2025
b) Sales Tax (Goods Exempted from Sales Tax) Order 2025
c) Service Tax (Amendment) Regulations 2025
d) Service Tax (Rate of Tax) (Amendment) Order 2025
e) Service Tax (Persons Exempted from Payment of Tax) (Amendment) Order 2025
Sales Tax and Service Tax Guides
a) Guide on Transitional Rules for Changes in the Sales Tax Rate (as at 9 June 2025)
b) Guide on Rental or Leasing Services (as at 9 June 2025)
c) Guide on Construction Works Services (as at 9 June 2025)
d) Guide on Education Services (as at 9 June 2025)
e) Guide on Groups C, D and E (as at 9 June 2025)
f) Guide on Private Healthcare Services, Traditional and Complementary Medicine Services and Allied Health Services (as at 9 June 2025)
g) Guide on Financial Services version 1.0 (as at 9 June 2025).
Please click on the above header links for 乐鱼（Leyu）体育官网’s key highlights (Tax Whiz) and copies of the legislations and guides for further information.
Petaling Jaya Office
Soh Lian Seng
Partner - Head of Tax and Tax Dispute Resolution
[email protected]
+ 603 7721 7019
Ng Sue Lynn
Partner - Head of Indirect Tax
[email protected]
+ 603 7721 7271
Tai Lai Kok
Partner - Head of Corporate Tax
[email protected]
+ 603 7721 7020
Bob Kee
Partner - Head of Transfer Pricing
[email protected]
+ 603 7721 7029
Long Yen Ping
Partner - Head of Global Mobility Services [email protected]
+ 603 7721 7018
Outstation Offices
Penang
Evelyn Lee
Partner
[email protected]
+603 7721 2399
Ipoh
Crystal Chuah Yoke Chin
Associate Director
[email protected]
+603 7721 2714
Kuching & Miri
Regina Lau
Partner
[email protected]
+603 7721 2188
Kota Kinabalu
Titus Tseu
Executive Director
[email protected]
+603 7721 2822
Johor
Ng Fie Lih
Partner
[email protected]
+603 7721 2514