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Sales Tax and Service Tax – OBB Consultancy Sdn. Bhd. OBB Consultancy Sdn Bhd - Always On The Lookout For A Better Way

Sales Tax and Service Tax

Sales-Tax

Tax Consultancy

Sales Tax and Service Tax

Sales Tax is charged and levied on all taxable goods:

  • Manufactured in Malaysia by a registered manufacturer and sold, used or disposed of by him/her; or
  • Imported into Malaysia by any person.

Service Tax is charged and levied on:

  • Any taxable services provided in Malaysia by a registered person in carrying on his/her business; or
  • Any imported taxable services.

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