SST implementation on 1 September 2018
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| SST implementation on 1 September 2018 |
GST 0% TO SST (SALES & SERVICE TAX)
SERVICE TAX AT 6% BEGINNING 1 SEPTEMBER 2018
TM and Subsidiaries reaching the perscribed threshold is registered for Service Tax (ST). Service Tax is chargeable at 6%.
Telecommunication services and related charges in providing the telecommunication services is subject to Service Tax (including services in Langkawi, Labuan, Tioman) except:
- International telecommunication services provided outside of Malaysia; and
- Telecommunication services to another telecommunications provider
- Stamp duty
- Rebates such as Autopay rebates
- Penalties; and
- Sale of device
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