TaXavvy Issue 16/2025

In this issue:

Expansion of scope of Sales Tax and Service Tax effective from 1 July 2025

The Ministry of Finance issued a press release dated 9 June 2025 informing that the effective date for the expansion of scope of Sales Tax and Service Tax ("SST") as announced in the Budget 2025 speech is 1 July 2025. The expansion of scope of the SST encompasses the following:

  • Sales Tax at rates of 5% or 10% applies to selected discretionary and non-essential goods; and 
  • Scope of the Service Tax is expanded to cover additional services such as rental or leasing, construction, financial, private healthcare, education, and beauty services.

TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. While every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.

 

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