Service Tax amendments

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Service Tax Amendments

The major amendments made have changed the previously used concepts of prescribed establishments. The new groups are now from A to G.

Each group stands on its own and taxable persons may now need to be licensed under more than one heading. The concept of annual threshold limit still remains. This amendment is effective from 1st January 2000.

Substitution of Second Schedule (Service Tax Regulation 1975 2nd Schedule)

Grouping	Nature of Establishment	Turnover Threshold
A	Hotels	RM500,000
B1	Restaurants located in hotel having more than 25 rooms	RM500,000
B2	Restaurants located in hotel having 25 rooms or less	RM500,000
C	Restaurants located outside hotel	RM500,000
D	Night-clubs, dance halls, cabarets, health centres, massage parlours and pubs	RM500,000
E	Private clubs	RM500000
F	Private hospitals	RM300,000
G-sub heading I	Other Service Providers	RM150,000
G- sub heading II	Forwarding Agent, Parking Services, Courier Services, Motor Vehicles Services, Private Agencies, Employment Services	RM150,000
G-sub heading III	Public Accountant, Advocate &Solicitor, Professional Engineer, Architect, Surveyors, Consultancy, Veterinary, Hire-and-drive, Management Services	RM300,000
G-sub heading IV	Advertising Services	RM500,000

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