Please enable JavaScript.
Coggle requires JavaScript to display documents.
SERVICE TAX, FURNISHING DECLARATION AND PAYMENT SERVICE TAX - Coggle…
SERVICE TAX
Intra group relief
the provision of intra group taxable services under group G (except employment services & security services) by co to another co within same group not subject to service tax
-
group relief still applicable if value of services provided outside group of co <=5% of total value of services provided by co within a period of 12m
- Where co provides any services mentioned to another co outside group of co, such service to co in same group + to 3rd party all treated as taxable service.
- applicable only where value of services to outside group is >5% of total services provided by co within 12m
-
-
Taxable services
1st category (A-F)
-
C - operating ight clubs, healthcare/wellness center (RM500k)
-
-
-
-
-
-
-
Disbursements
-
- the recovery cost/payment made by registered person on behalf of another party
- does not constitute providing taxable services, not subject to tax
-
-
Imported services
-
value subject to tax
between non related persons, value of service acquired
between related persons, MV of service
Timing of service
- in the case of taxable service, at time when payment received for service provided to cust by registered person
- imported taxable service, at time when payment is made/invoice received (whichever earlier)
-