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Guide on Information Technology Services

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SERVICE TAX 2018 Guide ON : Information Technology Services Published by : Royal Malaysian Customs Department Internal Tax Division Putrajaya 9 September 2018 Publication Date: 9 September 2018. The Guide on Information Technology Services at 26 August 2018 is withdrawn and replaced by the Guide on Information Technology Services revised as at 9 September 2018. Copyright Notice Copyright 2018 Royal Malaysian Customs Department. All rights reserved. Subject to the Copyright Act, 1987 (Malaysia). The Guide may be withdrawn, either wholly or in part, by publication of a new Guide .

4. The Guide is prepared to assist you in understanding the service tax treatment on information technology services. IMPOSITION AND SCOPE OF TAX 5. Effective 1st September 2018, under Group G, Item 8, First Schedule of the Service Tax Regulations 2018, the provision of Information Technology Services are subject to service tax. TERMINOLOGY 6.

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