Service was introduced in Malaysia in 1975 through the legislation of Service Tax Act 1975 and it is an extension to the existing sales tax.

Service tax in Malaysia operates as a single stage tax imposed on the consumption on the services or goods provided by the prescribed establishments or by prescribed professional establishments. These establishment serves as an agent to the Government to collect service tax from the customer.

Service tax is not levied on exported taxable service which is defined in the Service Tax Act, 1975 as services supplied for an to a person in a country other than Malaysia (excluding Langkawi, Labuan and Free Zones) provided the services is not supplied in connection with goods or land situated in Malaysia and the person is not in Malaysia at the time the service is performed.

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