To: All Accountants
1. INFORMATION ABOUT IMPORTED TAXABLE SERVICES
On 20 February 2019, the Royal Malaysian Customs Department (RMCD) has announced declaration for imported taxable service by person other than taxable person ("PoTTP") or by registered person ("RP").
The information about imported taxable services and the user manuals for declaration for imported service by POTTP and RP are enclosed for your reference and can be downloaded from the RMCD's website at the links below:
2. DECLARATION OF TOTAL VALUE OF EXEMPTED TAXABLE SERVICES (B2B EXEMPTION)
On 20 February 2019, the RMCD has announced that any registered person who has provided prescribed services to any registered person entitled for the exemption is required to declare the value of service exempted from tax in column 18(c) of SST-02 form.
The above-mentioned announcement is enclosed for your reference.
3. REGISTRATION AND CHARGING FOR THE NEW TAXABLE SERVICES
On 20 February 2019, the RMCD has alerted on registration and charging of the following new taxable services effective 1 March 2019:
1) Amusement park services
2) Brokerage and underwriting services
3) Cleaning services
4) Training or coaching services will be under consultancy services in Group G
The above-mentioned Alert is enclosed for your reference.
Please be guided accordingly.
DR. NURMAZILAH DATO' MAHZAN
Chief Executive Officer