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SST for Services Outside of Malaysia


What is the tax treatment for telecommunication services rendered outside of Malaysia but billed to a Malaysian company? Is the service subjected to the 6% Service Tax?

Services rendered outside are considered as exported services and are not subjected to the 6% Service Tax.


Are telecommunication services rendered at international sites subjected to the 6% Service Tax? 

No. Telecommunication services rendered at international sites are not subjected to the 6% Service Tax.


 

The FAQ’s are meant for clarification purposes only. The FAQ’s may be modified from time to time.
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