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The Malaysian Government announced that Service Tax is reintroduced on 1 September 2018 by substituting the prevailing Goods and Services Tax (“GST”). Unlike GST which taxes all goods and services unless exemption is provided, Service Tax is a consumption tax charged on certain prescribed services (taxable services) provided in Malaysia by a registered person and any imported taxable services acquired by any person who carries on business in Malaysia.
If you have made full payment for the total premium/contribution including GST, you will not be charged for Service Tax for the coverage period from 1 September 2018 to 31 December 2018.