1. Starting March 1, 2024, the service tax rate has been raised from 6% to 8% on most services, except for food and drinks, telecommunications, parking, and logistics. The annual tax rate for credit and charge cards remains at RM25.
2. Referring to Schedule One, Regulations of the Service Tax (PCP) 2018, if the following registered individuals or entities:
2.1 Group A: Accommodation;
2.2 Group B: Food and Beverage;
2.3 Group C: Nightclubs, Dance Halls, Cabarets, Karaoke Centers, Health and Wellness Centers, Massage Parlors, Public Houses, and Bars;
2.4 Group D: Private Clubs; or
2.5 Group E: Golf Clubs and Golf Course Facilitie
Determination of service tax rate is based on type of additional service provided, not primary service. If bundled, based on group of taxable services.
To know more, refer here.