Fundamentals of Service Tax - PwC's Marketplace

Fundamentals of Service Tax

Fundamentals of Service Tax

Fundamentals of Service Tax

Fundamentals of Service Tax

In brief

The indirect tax landscape in Malaysia is evolving at a fast pace. Since the repeal of the Goods and Services Tax (GST) and the implementation of Sales Tax and Service Tax (SST), indirect tax risks has never been higher.

Service Tax is levied on prescribed taxable services (including imported services). As a result, the onus is on businesses to correctly classify services to determine if Service Tax is applicable. Incorrect classification could result in the short payment of tax or even the failure to register with the Royal Malaysian Customs Department, for which back taxes and penalties may be collected.

An additional layer of complexity arises due to several concessions/exemptions designed to maintain the single stage nature of the tax. Generally, the concessions/exemptions come with conditions which must be adhered to.

Note: pricing is customised, contact us for more information.

0.5 day                  Classroom/virtual


Target audience

  • Finance directors
  • Tax controllers
  • Senior management
  • Finance and tax managers/executives
  • Financial analysts
  • Regulators, academicians and accountancy students



This module gives an overview of the Service Tax framework, administrative requirements and general service tax issues that the company would need to consider. It will also cover the potential penalties in the event of non-compliance.




Ability to understand the Service Tax compliance obligations and Service Tax administrative issues, which can minimise non-compliance penalties/costs. Plus, to help understand the exemptions that may be available to the company.



  • Service Tax framework (concept and scope)
  • Administrative requirements (licensing, documentation and reporting requirements)
  • General Service Tax issues to consider, including the availability and eligibility of exemptions
  • Penalties, fines and other risks on non-compliance to Service Tax laws and regulations

Professional associations recognising PwC CPE points

Not applicable


HRDF claimable

Not applicable


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