Service Tax Issues :Architect/Engineering/Survey

SERVICE TAX REGULATIONS 2018

FIRST SCHEDULE

[Regulation 3]

TAXABALE PERSON, TAXABLE SERVICE AND TOTAL VALUE OF TAXABLE SERVICE

Group G : Professional Services - SURVEYING/ENGINEERING CONSULTANCY

(1)	(2)	(3)
Taxable person 4. Any person who is a licensed or registered surveyors, including registered valuers, appraisers or estate agents licensed or registered under the written laws for the time being in force. 5. Any person who is a professional engineer registered under the written laws for the time being in force.	Taxable service (d) Provision of all types of surveying services including valuation, appraisal, estate agency or professional consultancy services, excluding— (i) provision of such services in connection with goods or land situated outside Malaysia or where the subject matter relates to a country outside Malaysia; (ii) in relation to such services, provision of any service which requires the payment of any statutory fees to the Federal Government, or any State Government or statutory body. (e) Provision of engineering consultancy services or other professional services, excluding— (i) provision of such services in connection with goods or land situated outside Malaysia or where the subject matter relates to a country outside Malaysia; (ii) in relation to such services, provision of any service which requires the payment of any statutory fees to the Federal Government, or any State Government or statutory body.	Total value of taxable service RM 500,000

Above is an extract from First Schedule Group G which defines the type of Professional Services that are taxable under the Service Tax Act 2018.Similar services were also taxable under the Service Tax Act 1975 which was revoked and replaced with Goods and Services Tax Act 2014 which too has been revoked and replaced back with the new Service Tax Act 2018.

As a guide to officers and the public particularly Professionals providing such services below are some decisions that were made on certain matters that need clarification in the provision of such services. Please be advised that the decisions were made based on the provisions of Taxable Service as defined in the former Regulations.However the provisions are generally similar.

1.    KEPUTUSAN: MARINE CARGO SURVEYING

2.   Surat Permohonan Syarikat yang menyediakan Marine 

      Surveying- Jenis-jenis perkhidmatan

 3.    Kajian Jenis Jenis Perkhidmatan Yang Disediakan :

 4.    Kajian dan Ulasan Keatas Perkhidmatan Yang Disediakan 
        Syarikat:

 5.   Perkhidmatan Adjuster: PERUNDING/CONSULTANT

6.    SHIP INSPECTION AND EXAMINATION:

7.     ADJUSTER OF MARITIME LOSSES DAN 

        PERKHIDMATAN HYDROGRAPHY