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L & Co

Tag: SST

February 5, 2026February 5, 2026Information Sharing

Service Tax Exemptions for Construction Services

The Royal Malaysian Customs Department has issued Service Tax Policy No. 3/2025, introducing multiple exemptions and transitional arrangements for construction services. Effective immediately, the measures [...]
February 5, 2026February 5, 2026Information Sharing

New Service Tax Policy on Leasing & Rental Services

Malaysia’s updated service tax framework has come into effect. Contract terms, tenant status, and group structure will directly determine tax exposure. Businesses and property owners [...]
January 15, 2026Information Sharing, Taxation

Malaysia 2026: New Vehicle Tax Rules for Designated Areas

Effective 2026, any vehicle entering Labuan or Langkawi with a value exceeding RM300,000 will be required to pay Sales Tax Key Highlights From 2026, sales [...]
January 7, 2026January 7, 2026Information Sharing, Social

SST Update: Key Changes Effective from 1 January 2026

Recent announcements on Sales & Service Tax (SST) have raised many questions among businesses. To help clear the confusion, here is a summary of the [...]
November 21, 2025Information Sharing

Latest SST Update for Leasing & Rental of Tangible Assets

Whether your leasing service is subject to the 6% Service Tax now depends entirely on where the asset is located. Within Malaysia (≤12 nautical miles), [...]
November 20, 2025Information Sharing

SST Update Policy: Expand SST Exemption Categories

A clear summary of the latest changes to exempted and taxable items. 1. Soya Beans **Whether or not broken Key Amendments: Added to the Sales [...]
November 19, 2025Information Sharing, Social

SST Latest Policy 2025: 3 Key Changes for the Construction Industry!

We’ve summarised the latest Service Tax Policy 7/2025 released by the Malaysian Customs, focusing specifically on construction companies, contractors, and developers. 1. EPCC Contracts (Engineering, [...]
November 4, 2025Information Sharing

Intra-Group Billing & SST Exemption Explained

Does intercompany billing within the same group require a 6% SST? Not necessarily! When 6% SST Can Be Exempted? Under the Service Tax Regulations 2018 [...]
October 13, 2025October 13, 2025Information Sharing, Social

Main Types of Taxes in Malaysia

Malaysia’s tax system is divided into two main categories: -Direct Taxes (administered by LHDN) -Indirect Taxes (administered by RMCD) Direct Taxes Direct taxes are imposed [...]
September 9, 2025Information Sharing

Service Tax on Imported Taxable Services Overview

Comprehensive Analysis of Scope of Application, Filing Methods, Exemption Conditions, and Special Provisions for Digital Services FAQs: 1. Import Service Tax Explanation Under the First [...]

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