Who are the prescribed establishment

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Who are the prescribed establishment & professional establishment?

A complete list of prescribed establishments, prescribed professional establishments, prescribed services and prescribed goods can be found in the Second Schedule of the Service Tax Regulations 1975. The following is a summary:

Prescribed establishment		Annual sales turnover
		RM
1.	Hotels (with some exclusions)	*
2.	Restaurants, bars, snack bars and coffee-houses located in hotels	*
3.	Restaurants, bar, snack-bars, and coffee houses located outside hotels	500,000
4.	Private clubs	500,000
5.	Night-clubs, dance halls and cabarets	*
6.	Health-centres and approved massage parlours	*
7.	1^st Class Public House and 1^st Class Beer House	*
8.	Motor vehicles service and / or repair centres	150,000
9	Any person who provides and issues charge cards and credit cards	*
10.	Employment agencies	150,000
11.	Hire and drive and hire car companies	300,000
	* No threshold.

Prescribed professional establishment		Annual sales turnover
		RM
1.	Establishments of Public Accountants	300,000
2.	Establishments of Advocates and solicitors	300,000
3.	Establishments of Professional Engineers	300,000
4.	Establishments of Architects	300,000
5.	Establishments of Licensed or Registered Surveyors / registered Valuers, Appraisers and Estate Agents	300,000
6.	Approved forwarding agents	150,000
7.	Insurance companies	*
8.	Advertising companies	500,000
9.	Consultancy companies	300,000
10.	Licensed private hospitals	300,000
11.	Telecommunication companies	300,000
12.	Licensed private agencies	300,000
13.	Private veterinary clinics	300,000
14.	Parking space operator for motor vehicles	150,000
15.	Courier services firms	150,000
16.	Management companies	300,000
	* No threshold.

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