-Updates on Service Tax:-<\/h4>\n\n- Policy No. 1\/2020<\/li>\n
- Policy No. 2\/2020<\/li>\n
- Policy No. 3\/2020<\/li>\n
- Policy No. 4\/2020<\/li>\n
- Policy No. 5\/2020<\/li>\n
- Policy No. 6\/2020<\/li>\n<\/ul>\n
\nService Tax Policy No 1\/2020<\/b><\/h1>\nExpansion of Scope of Taxable Service<\/b><\/h3>\n
Effective from 1 January 2020, Service Tax is expanded to include:-
\ni.Distributing or reselling of information technology services on behalf of any person;
\nii.Provision of electronic medium that allows the suppliers to provide supplies to customers;
\niii.Provision of digital services;
\niv.Provision of digital telecommunication service; and
\nv.Provision of digital advertising service.<\/p>\n
\nService Tax Policy No 2\/2020<\/b><\/h1>\nService Tax Exemption on Imported Taxable Service<\/b><\/h3>\n
Effective from 1 January 2020, certain taxable services (under Group G and Advertising Service under Group I) are granted exemption by Minister on imported taxable service, if:-
\ni.Incurred by registered person under Service Tax Act 2018 and account for service tax using SST-02;
\nii.Provide same services to customer as imported taxable service acquired;
\niii.Imported taxable service is for furtherance of business; and
\niv.Has paid amount payable for the imported taxable service to service provider.
\nThe value of imported taxable service that has been exempted do not need to be declared in item 18(c) of SST-02. Imported digital services acquired from foreign registered person are not entitled for the abovementioned exemption.<\/p>\n
\nService Tax Policy No 3\/2020<\/b><\/h1>\nClaiming a Refund by Offsetting Method on Service Tax on Imported Digital Service Provided by Foreign Registered Person<\/b><\/h3>\n
Effective from 1 January 2020, local service provider who has paid Service Tax to Foreign Service Provider on imported digital services is allowed to claim a refund by using the offsetting method, provided that local service provider:
\ni.Is a registered person under Service Tax Act 2018;
\nii.Provides the same digital service as the imported digital service;
\niii.Imported digital service must be for the furtherance of business;
\niv.Imported digital service must be provided by a foreign registered person under Service Tax Act 2018; and
\nv.Payment of Service Tax has been made to foreign registered person.<\/p>\n
\nService Tax Policy No 4\/2020<\/b><\/h1>\nService Tax on Online Distance Learning Services<\/b><\/h3>\n
Online distance learning services below are exempted from Service Tax:-<\/p>\n
Local Service Provider:-<\/strong><\/h5>\ni.Preschool education under Education Act 1996;
\nii.Primary and secondary education under the Education Act 1996; or
\niii.Tertiary education including vocational education and professional trainings accredited by Malaysian Qualifications Agency (MQ) or under the National Skills Development Act 2006.<\/p>\n
Foreign Service Provider:-<\/strong><\/h5>\ni.Preschool education;
\nii.Primary and secondary education; or
\niii.Tertiary education including vocational education and professional trainings
\nwhich is recognised by relevant authority in such country.<\/p>\n
\nService Tax Policy No 5\/2020<\/b><\/h1>\nService Tax on Online Newspaper, Online Journals and Periodicals<\/b><\/h3>\n
Online newspaper, online journals and periodicals below are exempted from Service Tax:-
\ni.eNewspaper under tariff code 4902.10 and 4902.90.
\nii.Online educational, technical, scientific, historical or culture journals and periodicals under tariff code 4902.90.10 00 and 4902.90.90 00.<\/p>\n
\nService Tax Policy No 6\/2020<\/b><\/h1>\nService Tax on Provision of Training and Coaching Services for Disabled Person<\/b><\/h3>\n
Training service or coaching service provided to a person who holds a valid card OKU issued under the Persons with Disabilities Act 2008 is not subject to service tax, provided that the service provider is a training and teaching center which is-
\ni.Registered with Ministry of Health Malaysia;
\nii.Registered with Social Welfare Department; or
\niii.Recognised by an national association for persons with disabilities registered with the Registrar of Societies Malaysia.
\n![\"\"](\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Picture21.1-300x169.jpg\")
[\/vc_column_text][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column width=”2\/3″][vc_column_text][\/vc_column_text][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] In this TaxLetter -Updates on Service Tax:- Policy No. 1\/2020 Policy No. 2\/2020 Policy No. 3\/2020 Policy No. 4\/2020 Policy No. 5\/2020 Policy No. 6\/2020 Service Tax Policy No 1\/2020 Expansion of Scope of Taxable Service Effective from 1 January 2020, Service Tax is expanded to include:- i.Distributing or reselling of information technology […]<\/p>","protected":false},"author":1,"featured_media":5240,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33],"tags":[41,34],"class_list":["post-4995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication","tag-budget","tag-taxletter"],"acf":[],"yoast_head":"\n
Taxletter Issue 21 - ANC Group<\/title>\n<meta name=\"description\" content=\"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/taxletter-issue-21\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxletter Issue 21 - ANC Group\" \/>\n<meta property=\"og:description\" content=\"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/cn\/taxletter-issue-21\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-16T04:12:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1040\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"hazelien\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"hazelien\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\"},\"author\":{\"name\":\"hazelien\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/edc05d3cf1a4bace73d6fae8bd2cbbf0\"},\"headline\":\"Taxletter Issue 21\",\"datePublished\":\"2020-03-16T04:12:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\"},\"wordCount\":592,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/Tax-Letter-Issue-21.jpg\",\"keywords\":[\"Budget\",\"Taxletter\"],\"articleSection\":[\"Publication\"],\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\",\"name\":\"Taxletter Issue 21 - ANC Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/Tax-Letter-Issue-21.jpg\",\"datePublished\":\"2020-03-16T04:12:41+00:00\",\"description\":\"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/Tax-Letter-Issue-21.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/Tax-Letter-Issue-21.jpg\",\"width\":1040,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxletter Issue 21\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/edc05d3cf1a4bace73d6fae8bd2cbbf0\",\"name\":\"hazelien\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g\",\"caption\":\"hazelien\"},\"sameAs\":[\"https:\\\/\\\/ancgroup.biz\\\/\"],\"url\":\"https:\\\/\\\/ancgroup.biz\\\/cn\\\/author\\\/hazelien\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxletter Issue 21 - ANC Group","description":"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/cn\/taxletter-issue-21\/","og_locale":"zh_CN","og_type":"article","og_title":"Taxletter Issue 21 - ANC Group","og_description":"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?","og_url":"https:\/\/ancgroup.biz\/cn\/taxletter-issue-21\/","og_site_name":"ANC Group","article_published_time":"2020-03-16T04:12:41+00:00","og_image":[{"width":1040,"height":720,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","type":"image\/jpeg"}],"author":"hazelien","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"hazelien","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"3 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/"},"author":{"name":"hazelien","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/edc05d3cf1a4bace73d6fae8bd2cbbf0"},"headline":"Taxletter Issue 21","datePublished":"2020-03-16T04:12:41+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/"},"wordCount":592,"commentCount":0,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","keywords":["Budget","Taxletter"],"articleSection":["Publication"],"inLanguage":"zh-Hans","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/ancgroup.biz\/taxletter-issue-21\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/","url":"https:\/\/ancgroup.biz\/taxletter-issue-21\/","name":"Taxletter Issue 21 - ANC Group","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","datePublished":"2020-03-16T04:12:41+00:00","description":"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/taxletter-issue-21\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","width":1040,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Taxletter Issue 21"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/edc05d3cf1a4bace73d6fae8bd2cbbf0","name":"hazelien","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/secure.gravatar.com\/avatar\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g","caption":"hazelien"},"sameAs":["https:\/\/ancgroup.biz\/"],"url":"https:\/\/ancgroup.biz\/cn\/author\/hazelien\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/4995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/comments?post=4995"}],"version-history":[{"count":0,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/4995\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/media\/5240"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/media?parent=4995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/categories?post=4995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/tags?post=4995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n
Service Tax Policy No 1\/2020<\/b><\/h1>\nExpansion of Scope of Taxable Service<\/b><\/h3>\n
Effective from 1 January 2020, Service Tax is expanded to include:-
\ni.Distributing or reselling of information technology services on behalf of any person;
\nii.Provision of electronic medium that allows the suppliers to provide supplies to customers;
\niii.Provision of digital services;
\niv.Provision of digital telecommunication service; and
\nv.Provision of digital advertising service.<\/p>\n
\n
Service Tax Policy No 2\/2020<\/b><\/h1>\nService Tax Exemption on Imported Taxable Service<\/b><\/h3>\n
Effective from 1 January 2020, certain taxable services (under Group G and Advertising Service under Group I) are granted exemption by Minister on imported taxable service, if:-
\ni.Incurred by registered person under Service Tax Act 2018 and account for service tax using SST-02;
\nii.Provide same services to customer as imported taxable service acquired;
\niii.Imported taxable service is for furtherance of business; and
\niv.Has paid amount payable for the imported taxable service to service provider.
\nThe value of imported taxable service that has been exempted do not need to be declared in item 18(c) of SST-02. Imported digital services acquired from foreign registered person are not entitled for the abovementioned exemption.<\/p>\n
\n
Service Tax Policy No 3\/2020<\/b><\/h1>\nClaiming a Refund by Offsetting Method on Service Tax on Imported Digital Service Provided by Foreign Registered Person<\/b><\/h3>\n
Effective from 1 January 2020, local service provider who has paid Service Tax to Foreign Service Provider on imported digital services is allowed to claim a refund by using the offsetting method, provided that local service provider:
\ni.Is a registered person under Service Tax Act 2018;
\nii.Provides the same digital service as the imported digital service;
\niii.Imported digital service must be for the furtherance of business;
\niv.Imported digital service must be provided by a foreign registered person under Service Tax Act 2018; and
\nv.Payment of Service Tax has been made to foreign registered person.<\/p>\n
\n
Service Tax Policy No 4\/2020<\/b><\/h1>\nService Tax on Online Distance Learning Services<\/b><\/h3>\n
Online distance learning services below are exempted from Service Tax:-<\/p>\n
Local Service Provider:-<\/strong><\/h5>\ni.Preschool education under Education Act 1996;
\nii.Primary and secondary education under the Education Act 1996; or
\niii.Tertiary education including vocational education and professional trainings accredited by Malaysian Qualifications Agency (MQ) or under the National Skills Development Act 2006.<\/p>\n
Foreign Service Provider:-<\/strong><\/h5>\ni.Preschool education;
\nii.Primary and secondary education; or
\niii.Tertiary education including vocational education and professional trainings
\nwhich is recognised by relevant authority in such country.<\/p>\n
\nService Tax Policy No 5\/2020<\/b><\/h1>\nService Tax on Online Newspaper, Online Journals and Periodicals<\/b><\/h3>\n
Online newspaper, online journals and periodicals below are exempted from Service Tax:-
\ni.eNewspaper under tariff code 4902.10 and 4902.90.
\nii.Online educational, technical, scientific, historical or culture journals and periodicals under tariff code 4902.90.10 00 and 4902.90.90 00.<\/p>\n
\nService Tax Policy No 6\/2020<\/b><\/h1>\nService Tax on Provision of Training and Coaching Services for Disabled Person<\/b><\/h3>\n
Training service or coaching service provided to a person who holds a valid card OKU issued under the Persons with Disabilities Act 2008 is not subject to service tax, provided that the service provider is a training and teaching center which is-
\ni.Registered with Ministry of Health Malaysia;
\nii.Registered with Social Welfare Department; or
\niii.Recognised by an national association for persons with disabilities registered with the Registrar of Societies Malaysia.
\n[\/vc_column_text][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column width=”2\/3″][vc_column_text][\/vc_column_text][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] In this TaxLetter -Updates on Service Tax:- Policy No. 1\/2020 Policy No. 2\/2020 Policy No. 3\/2020 Policy No. 4\/2020 Policy No. 5\/2020 Policy No. 6\/2020 Service Tax Policy No 1\/2020 Expansion of Scope of Taxable Service Effective from 1 January 2020, Service Tax is expanded to include:- i.Distributing or reselling of information technology […]<\/p>","protected":false},"author":1,"featured_media":5240,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33],"tags":[41,34],"class_list":["post-4995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication","tag-budget","tag-taxletter"],"acf":[],"yoast_head":"\n
Taxletter Issue 21 - ANC Group<\/title>\n<meta name=\"description\" content=\"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/taxletter-issue-21\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxletter Issue 21 - ANC Group\" \/>\n<meta property=\"og:description\" content=\"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/cn\/taxletter-issue-21\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-16T04:12:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1040\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"hazelien\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"hazelien\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\"},\"author\":{\"name\":\"hazelien\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/edc05d3cf1a4bace73d6fae8bd2cbbf0\"},\"headline\":\"Taxletter Issue 21\",\"datePublished\":\"2020-03-16T04:12:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\"},\"wordCount\":592,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/Tax-Letter-Issue-21.jpg\",\"keywords\":[\"Budget\",\"Taxletter\"],\"articleSection\":[\"Publication\"],\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\",\"name\":\"Taxletter Issue 21 - ANC Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/Tax-Letter-Issue-21.jpg\",\"datePublished\":\"2020-03-16T04:12:41+00:00\",\"description\":\"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/Tax-Letter-Issue-21.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/Tax-Letter-Issue-21.jpg\",\"width\":1040,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxletter-issue-21\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxletter Issue 21\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/edc05d3cf1a4bace73d6fae8bd2cbbf0\",\"name\":\"hazelien\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g\",\"caption\":\"hazelien\"},\"sameAs\":[\"https:\\\/\\\/ancgroup.biz\\\/\"],\"url\":\"https:\\\/\\\/ancgroup.biz\\\/cn\\\/author\\\/hazelien\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxletter Issue 21 - ANC Group","description":"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/cn\/taxletter-issue-21\/","og_locale":"zh_CN","og_type":"article","og_title":"Taxletter Issue 21 - ANC Group","og_description":"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?","og_url":"https:\/\/ancgroup.biz\/cn\/taxletter-issue-21\/","og_site_name":"ANC Group","article_published_time":"2020-03-16T04:12:41+00:00","og_image":[{"width":1040,"height":720,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","type":"image\/jpeg"}],"author":"hazelien","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"hazelien","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"3 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/"},"author":{"name":"hazelien","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/edc05d3cf1a4bace73d6fae8bd2cbbf0"},"headline":"Taxletter Issue 21","datePublished":"2020-03-16T04:12:41+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/"},"wordCount":592,"commentCount":0,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","keywords":["Budget","Taxletter"],"articleSection":["Publication"],"inLanguage":"zh-Hans","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/ancgroup.biz\/taxletter-issue-21\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/","url":"https:\/\/ancgroup.biz\/taxletter-issue-21\/","name":"Taxletter Issue 21 - ANC Group","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","datePublished":"2020-03-16T04:12:41+00:00","description":"What are the employment obligation under Employment Act 1955? When Employment Contract contradicts with Employment Act, which one will prevail?","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/taxletter-issue-21\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-21.jpg","width":1040,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/taxletter-issue-21\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Taxletter Issue 21"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/edc05d3cf1a4bace73d6fae8bd2cbbf0","name":"hazelien","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/secure.gravatar.com\/avatar\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/004dc319cd453106047904bda58c083e5d327f64ea71b1cf634df9987e798ca1?s=96&d=mm&r=g","caption":"hazelien"},"sameAs":["https:\/\/ancgroup.biz\/"],"url":"https:\/\/ancgroup.biz\/cn\/author\/hazelien\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/4995","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/comments?post=4995"}],"version-history":[{"count":0,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/4995\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/media\/5240"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/media?parent=4995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/categories?post=4995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/tags?post=4995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nii.Primary and secondary education under the Education Act 1996; or
\niii.Tertiary education including vocational education and professional trainings accredited by Malaysian Qualifications Agency (MQ) or under the National Skills Development Act 2006.<\/p>\n
i.Preschool education;
\nii.Primary and secondary education; or
\niii.Tertiary education including vocational education and professional trainings
\nwhich is recognised by relevant authority in such country.<\/p>\n
\n
Service Tax Policy No 5\/2020<\/b><\/h1>\nService Tax on Online Newspaper, Online Journals and Periodicals<\/b><\/h3>\n
Online newspaper, online journals and periodicals below are exempted from Service Tax:-
\ni.eNewspaper under tariff code 4902.10 and 4902.90.
\nii.Online educational, technical, scientific, historical or culture journals and periodicals under tariff code 4902.90.10 00 and 4902.90.90 00.<\/p>\n
\n
Service Tax Policy No 6\/2020<\/b><\/h1>\nService Tax on Provision of Training and Coaching Services for Disabled Person<\/b><\/h3>\n
Training service or coaching service provided to a person who holds a valid card OKU issued under the Persons with Disabilities Act 2008 is not subject to service tax, provided that the service provider is a training and teaching center which is-
\ni.Registered with Ministry of Health Malaysia;
\nii.Registered with Social Welfare Department; or
\niii.Recognised by an national association for persons with disabilities registered with the Registrar of Societies Malaysia.
\n[\/vc_column_text][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column width=”2\/3″][vc_column_text][\/vc_column_text][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] In this TaxLetter -Updates on Service Tax:- Policy No. 1\/2020 Policy No. 2\/2020 Policy No. 3\/2020 Policy No. 4\/2020 Policy No. 5\/2020 Policy No. 6\/2020 Service Tax Policy No 1\/2020 Expansion of Scope of Taxable Service Effective from 1 January 2020, Service Tax is expanded to include:- i.Distributing or reselling of information technology […]<\/p>","protected":false},"author":1,"featured_media":5240,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33],"tags":[41,34],"class_list":["post-4995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication","tag-budget","tag-taxletter"],"acf":[],"yoast_head":"\n