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Key Updates to the Expanded Service Tax Policies
On 17 October 2025, 23 October 2025 and 24 October 2025, the Royal Malaysian Customs Department (RMCD) released important updates to the expanded Service Tax Policies in relation to the recent service tax expansion on 1 July 2025, providing further clarification on their application and compliance requirements.
The amendments are made to the following policies, which provide exemptions from payment of Service Tax under Section 34(3)(a) of the Service Tax Act 2018:
- Service Tax Policy No 1/2025 – Financial Services
- Service Tax Policy No 2/2025 – Rental or Leasing Services
- Service Tax Policy No 3/2025 & 7/2025 – Construction Works Services
- Service Tax Policy No 4/2025 – Education Services
- Service Tax Policy No 5/2025 & 6/2025 – Private Healthcare Services
Explore our full commentary below for more insights.