SST Exemption for Provision of Accommodation premises : The services granted exemption are taxable services listed in item (a), item (2), Group A: Accommodation, First Schedule, Service Tax Regulations 2018 i.e. the provision of accommodation premises. The tax exemption is for a period of six (6) months starting from 1 July 2021 until 31 December 2021.
Please refer to the following for the "Dasar Cukai Perkhidmatan Bil 2/2021".
If you need further clarification, please do not hesitate to contact our tax team.
This material or communication has been prepared for the sole purpose of providing general information to our clients, and is not intended to be relied upon as accounting, tax or other professional advice. Consent has to be obtained from the firm prior to any act of republishing or circulating to the general public. While the information is considered correct at the date of publication, changes in circumstances or updates in tax ruling after the time of publication may impact its accuracy and reliability. We have not, by means of this material or communication, rendered any professional advice or services. Thus, we shall not be responsible for any losses sustained by any person who relies on this material or communication. Please refer to our tax advisors should you require our consultancy services.
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