PERINTAH CUKAI PERKHIDMATAN (KADAR CUKAI) (PINDAAN) 2025

Perintah Cukai Perkhidmatan (Kadar Cukai) 2018 [P.U. (A) 213/2018], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 2—

Perintah ibu dipinda dengan menggantikan perenggan 3 dengan perenggan yang berikut:

“Kadar cukai perkhidmatan 3.

jadual yang berikut:

“JADUAL PERTAMA

[Subsubperenggan 3(2)(a)]

P.U. (A) 173 5

JADUAL KEDUA

[Subsubperenggan 3(2)(b)]

(1)

Bil.

(2)

Perkhidmatan bercukai

(3)

Kadar cukai 1.

RM25.00 bagi setiap kad pada tarikh kad itu diaktifkan dan tiap-tiap dua belas bulan atau sebahagian daripada dua belas bulan selepas kad itu diaktifkan

Kecualian 5.

Apa-apa perkhidmatan bercukai selain perkhidmatan bercukai yang dinyatakan dalam Jadual Pertama dan Jadual Kedua—

(a)

yang disediakan sebelum tarikh permulaan kuat kuasa Perintah ini dan penyediaan perkhidmatan bercukai itu menjangkaui selepas tarikh permulaan kuat kuasa Perintah ini, cukai perkhidmatan hendaklah dikenakan pada kadar yang terpakai selepas tarikh permulaan kuat kuasa

Perintah ini bagi perkadaran perkhidmatan bercukai yang boleh dihubungkaitkan dengan bahagian tempoh selepas tarikh permulaan kuat kuasa Perintah ini;

(b)

yang disediakan pada atau selepas tarikh permulaan kuat kuasa

Perintah ini, apa-apa pembayaran yang diterima sebelum tarikh permulaan kuat kuasa Perintah ini berhubung dengan perkhidmatan bercukai itu, cukai perkhidmatan atas pembayaran yang diterima itu

”.

P.U. (A) 173 6

hendaklah dikenakan pada kadar sebelum tarikh permulaan kuat kuasa

Perintah ini;

(c)

berhubung dengan suatu perkhidmatan bercukai diimport yang diperoleh sebelum tarikh permulaan kuat kuasa Perintah ini dan menjangkaui selepas tarikh permulaan kuat kuasa Perintah ini, cukai perkhidmatan hendaklah dilevikan pada kadar yang terpakai selepas tarikh permulaan kuat kuasa Perintah ini daripada harga, nilai, premium atau sumbangan takaful bagi perkhidmatan bercukai mengikut seksyen 9

Akta atas perkadaran perkhidmatan bercukai diimport yang boleh dihubungkaitkan dengan bahagian tempoh selepas tarikh permulaan kuat kuasa Perintah ini; dan

(d)

berhubung dengan suatu perkhidmatan bercukai diimport yang diperoleh pada atau selepas tarikh permulaan kuat kuasa Perintah ini, cukai perkhidmatan yang genap masa sebelum tarikh permulaan kuat kuasa

Perintah ini berhubung dengan perkhidmatan bercukai diimport itu hendaklah dilevikan pada kadar yang terpakai sebelum tarikh permulaan kuat kuasa Perintah ini daripada harga, nilai, premium atau sumbangan takaful bagi perkhidmatan bercukai mengikut seksyen 9 Akta.

Dibuat 5 Jun 2025

[MOF.TAX(S)700-5/9/750(39); KE.HF(152)899/03 JLD 3(10); PN(PU2)752/JLD.6]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di hadapan

Dewan

Rakyat menurut subseksyen 10(3)

Akta Cukai Perkhidmatan 2018]

P.U. (A) 173 7

SERVICE TAX ACT 2018

SERVICE TAX (RATE OF TAX) (AMENDMENT) ORDER 2025

IN exercise of the powers conferred by subsection 10(2)

of the

Service Tax Act 2018 [Act 807], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Service Tax (Rate of Tax) (Amendment)

Order 2025.

(2)

This Order comes into operation on 1 July 2025.

Amendment of paragraph 2 2.

The Service Tax (Rate of Tax) Order 2018 [P.U. (A) 213/2018], which is referred to as the “principal Order” in this Order, is amended in paragraph 2—

(a)

in the definition of “charge card”, by substituting for the words

“a line of credit” the words “a line of credit or syariah compliant financing”;

and

(b)

in the definition of “credit card”, by substituting for the words

“a line of credit or financing” the words “a line of credit or syariah compliant financing”.

Substitution of paragraph 3 3.

The principal Order is amended by substituting for paragraph 3 the following paragraph:

“Rate of service tax 3.

(1)

The rate of service tax which shall be charged and levied on all services is fixed at eight per cent from the price, value, premium or takaful contribution of the taxable service determined in accordance with section 9 of the Act.

P.U. (A) 173 8

(2)

Notwithstanding subparagraph (1), the rate of service tax which shall be charged and levied on the taxable services specified—

(a)

in the First Schedule is fixed at six per cent from the price, value, premium or takaful contribution of the taxable service determined in accordance with section 9 of the Act; and

(b)

in the Second Schedule is fixed at the rate specified in column (3).

(3)

Where the taxable service provided by the taxable person specified in column (1) of Group A, B, C, D or E of the First Schedule to the Service Tax

Regulations 2018 [P.U. (A) 214/2018] for the taxable services specified—

(a)

in subitem (a) column (2) of Group A, C, D or E together with any other taxable service specified in subitem (b) column (2)

of Group A, C, D or E, as the case may be, the rate of service tax which shall be charged and levied on the other taxable service is fixed at eight per cent; and

(b)

in subitem (a) column (2) of Group B together with any other taxable service specified in subitem (b) column (2) of

Group B, the rate of service tax which shall be charged and levied on the other taxable service is fixed at six per cent.”.

P.U. (A) 173 9

New First and Second Schedules 4.

The principal

Order is amended by inserting after paragraph 3

the following schedules:

“FIRST SCHEDULE

[Subsubparagraph 3(2)(a)]

(1)

No.

(2)

Taxable service

1. Provision of prepared or served food services

2. Provision of prepared or served non-alcoholic beverages services

3. Provision of sales of non-alcoholic beverages services

4. Provision of food together with alcoholic or non-alcoholic beverages services

5. Provision of telecommunication services

6. Provision of telecommunication together with subscription broadcasting services

7. Provision of parking space for motor vehicle services

8. Provision of logistic services

9. Provision of healthcare services

10. Provision of practice of traditional and complimentary medicine services

11. Provision of services relating to allied health

12. Provision of construction works services

13. Provision of education services

P.U. (A) 173 10

SECOND SCHEDULE

[Subsubparagraph 3(2)(b)]

(1)

No.

(2)

Taxable service

(3)

Rate of tax

1. (a) Provision of line of credit or syariah compliant financing services through the activation of a principal credit card or principal charge card

RM25.00 for each card on the date the card is activated and every twelve months or part of the twelve months after the card is activated

Saving 5.

Any taxable service other than the taxable service specified in the First Schedule and Second Schedule—

(a)

provided before the date of coming into operation of this Order and the provision of the taxable service spanning after the date of coming into operation of this Order, the service tax shall be charged at the rate applicable after the date of coming into operation of this Order on the proportion of the taxable service which is attributed to the part of the period after the date of coming into operation of this Order;

(b)

provided on or after the date of coming into operation of this Order, any payment received before the date of coming into operation of this

Order in relation to the taxable service, the service tax on the payment

”.

P.U. (A) 173 11

received shall be charged at the rate before the date of coming into operation of this Order;

(c)

in relation to an imported taxable service acquired before the date of coming into operation of this Order and spanning after the date of coming into operation of this Order, the service tax shall be levied at the rate applicable after the date of coming into operation of this Order from the price, value, premium or takaful contribution of the taxable service in accordance with section 9 of the Act on the proportion of the imported taxable service attributed to the part of the period after the date of coming into operation of this Order; and

(d)

in relation to an imported taxable service acquired on or after the date of coming into operation of this Order, the service tax which is due before the date of coming into operation of this Order in relation to the imported taxable service shall be levied at the rate applicable before the date of coming into operation of this Order from the price, value, premium or takaful contribution of the taxable service in accordance with section 9 of the Act.

Made 5 June 2025

[MOF.TAX(S)700-5/9/750(39); KE.HF(152)899/03 JLD 3(10); PN(PU2)752/JLD.6]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the

Dewan

Rakyat pursuant to subsection 10(3)

of the Service Tax Act 2018]