or Sales Email

sales@syntech.com.my

Service Tax-Type Code

Service Type Code Table
A – Accommodation
Service Type Code Description Threshold Tax Rate
9901010650 Accommodation RM500,000 8%
Service Type Code Table
B – Food and Beverage
Service Type Code Description Threshold Tax Rate
9902012651 Food and Beverage RM1,500,000 6%
Service Type Code Table
C – Night Clubs, Dance Halls, Cabaret, Karaoke Centres, Wellness Centres, Massage Parlours, Public Houses & Beer House
Service Type Code Description Threshold Tax Rate
9903010652 Night Clubs RM500,000 8%
9903020653 Dance Halls RM500,000 8%
9903040655 Massage Parlours RM500,000 8%
9903050656 Public Houses RM500,000 8%
9903060657 Beer Houses RM500,000 8%
9903070691 Karaoke RM500,000 8%
9903080501 Wellness Centre RM500,000 8%
9903090502 Beauty Centre RM500,000 8%
Service Type Code Table – D – Private Club
D – Private Club
Service Type Code Description Threshold Tax Rate
9904011658 Private Club RM500,000 8%
Service Type Code Table – E – Golf Club and Golf Driving Range
E – Golf Club and Golf Driving Range
Service Type Code Description Threshold Tax Rate
9905011659 Golf Club and Golf Driving Range RM500,000 8%
Service Type Code Table – F – Betting and Gaming
F – Betting and Gaming
Service Type Code Description Threshold Tax Rate
9906011660 Betting and Gaming RM500,000 8%
Service Type Code Table – G – Professional Services
G – Professional Services
Service Type Code Description Threshold Tax Rate
9907010670 Advocate and Solicitors, Syarie Lawyer RM500,000 8%
9907020669 Public Accountant RM500,000 8%
9907030673 Licensed / Registered Surveyor, Appraisers, Estate Agents RM500,000 8%
9907040671 Professional Engineer RM500,000 8%
9907050672 Architect RM500,000 8%
9907061674 Consultant RM500,000 8%
9907071675 Management RM500,000 8%
9907071685 Training or Coaching Services RM500,000 8%
9907081668 Employment RM500,000 8%
9907091667 Private Agency (Guards / Protection) RM500,000 8%
9907101676 IT Providers RM500,000 8%
9907121690 Digital Service and Electronic Medium RM500,000 8%
9907131694 Maintenance and Repair RM500,000 8%
Service Type Code Table – H – Financial
H – Financial
Service Type Code Description Threshold Tax Rate
9908010678 Credit Card and Charge Card RM25
9908020503 Financial RM500,000 8%
9908030504 Other Financial RM500,000 8%
9909010661 Insurance and Takaful RM500,000 8%
Service Type Code Table – I – Other Services Provider
I – Other Services Provider
Service Type Code Description Threshold Tax Rate
9903030654 Healthcare Service Facility RM1,500,000 6%
9909020662 Telecommunication RM500,000 6%
9909041664 Parking Space Operator RM500,000 6%
9909051666 Automotive Repair Centre RM500,000 8%
9909081677 Advertising RM500,000 8%
9909081679 Paid TV Broad Casting RM500,000 8%
9909091680 Electricity RM500,000 8%
9909101681 Air Transport RM500,000 8%
9909121683 Brokerage RM500,000 8%
9909131684 Amusement Park Operator RM500,000 8%
9909141686 Cleaning Services RM500,000 8%
9909150505 Traditional Practice and Complementary Medical Services RM1,500,000 6%
9909160506 Allied Health Medical Practice Services RM1,500,000 6%
Service Type Code Table – J – Custom Agents, Courier, Logistic & Delivery E-Dagang
J – Custom Agents, Courier, Logistic & Delivery E-Dagang
Service Type Code Description Threshold Tax Rate
9909030663 Custom Agents 6%
9909061665 Courier RM500,000 6%
9910010692 Logistic RM500,000 6%
9910020693 Delivery (e-Dagang) RM500,000 8%
Service Type Code Table – K – Rental or Leasing
K – Rental or Leasing
Service Type Code Description Threshold Tax Rate
9911011507 Rental or Leasing Services RM1,000,000 8%
Service Type Code Table
L – Construction Work
Service Type Code Description Threshold Tax Rate
9912010511 Construction Work Services RM1,500,000 6%
Service Type Code Table
M – Education
Service Type Code Description Threshold Tax Rate
9913010512 Private Education Services (Non-Citizen) 6%
9913020513 Higher Education Services RM60,000 6%