Académique Documents
Professionnel Documents
Culture Documents
Servic e Tax
Excise Duty
Service Tax
Group A Group B1 Group B2 Hotels having more than 25 rooms Restaurants located in hotel having more than 25 rooms Restaurants located in hotel having 25 rooms or less with an annual sales turnover of taxable services exceeding Ringgit Malaysia (RM) 300, 000.
Group C
Group D
Night-Clubs, Dance Halls, Cabarets, Health Centers, Massage Parlors, Public Houses and Beer Houses
Group E
Group E1
Golf Course and Golf Driving Range other than those in Groups A and E with an annual sales turnover of taxable services exceeding RM300, 000
Group F
Service Tax
6% (wef 1 Jan 2011)
Tax Rate
Payment
Sales Tax
Sales tax is a single stage tax levied on certain imported and locally manufactured goods apply throughout Malaysia excluding Joint Development Area (JDA), free zones, and Licensed Manufacturing Warehouses (LMW).
5%
General goods (including motor vehicles) Liquor and alcoholic drinks Cigarette and cheroots
10%
20% 25%
Penalty
Offences Penalties
General
1.Standard supplies (4%) 2.Zero rated No Yes rated Yes Yes
-A fine not exceeding RM5,000; and -An imprisonment term not exceeding 6 months
Penalties
supplies (0%)
3.Exempt supplies No 4.Supplies not No -
in default of payment.
Custom Duty
Export Duty Import Duty
1. An excise duty is commonly referred to as an inland tax on the sale, or production for sale, of specific selected range of goods in Malaysia 2. Goods that are subject to excise duty are liquor, cigarettes, tobacco, motor vehicles, playing cards and mahjong titles. 3. Manufacturer of alcohol, liquor, tobacco, cigarettes, motor vehicles, playing cards, and mahjong titles are require having an excise license. 4. makingand offence Penalty incorrect fine not exceeding
statements
five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both
Description
Beer made from malt: I. No exceeding 5.8% vol II. other Wine: (1litre) I. Sparkling wine II. Wine III. Rice wine IV. Wine with fermentation fruit juice Cigarette Playing cards Motor vehicle
Tax rate
15% and RM 7.4 15% and RM 7.4
15% and RM34 15% and RM12 15% and RM22 15% and RM30 20% 10% 60%-105%
Contact Us
http://www.customs.gov.my/
HOTLINE :603 7806 7200