The Royal Malaysian Customs Department has recently released a Guide on Accommodation - Version 2. This guide enlights mainly to service providers in the hospitality industry, specifically hoteliers and other providers of sleeping accommodation.
The Guide illustrates the following:
- Examples of services subjected to service tax
- Imposition and Scope of tax and the service tax due
- Registration and responsibility of a registered person
It is worth noting that this guide provides clarity on the determination of accommodation services and which services falls under the 'service tax' category.
Lochana Nanthacumar
Content Management Analyst
Wolters Kluwer Malaysia
(Note: For further information about our Sales and Service Tax (SST) subscription, contact us at my-sales@wolterskluwer.com (Malaysia).
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