- RMCD has issued Service Tax Policies including Policy 4/2024 and Policy 3/2024 (Amendment No.1)
- Policy 5/2024 focuses on Service Tax treatment for maintenance services in residential homes
- Maintenance services on moveable items in homes are subject to Service Tax
- Maintenance services on fixed items for homeowners/residents are not subject to Service Tax
- Sinking fund for residential homes by developers/managers are not subject to Service Tax
- Warranty provided for free with products is not subject to Service Tax
- Extended warranty sold for additional fees is subject to Service Tax
- Source for Service Tax Policy is RMCD
- MYSST (Service Tax Policy) available in Malay language only
Source: assets.kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
