eKTP 120

4 Types of Industry Are No Longer Prescribed As Services Start From Now


These 4 services are:
- Logistics Management Services
- Tourism Management Services
- Amusement Park Services &
- Cleaning Services operated via Coin Operated Laundry Machine (COLM)

However, any services tax collected from customers beginning from 01/01/2019 must be remitted to the Royal Malaysian Customs Department (RMCD). Any person who has paid service tax, no refund is allowed.

Extract from the Royal Malaysian Customs Department (RMCD) example of 4 types of services is appended as below: