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What are the telecommunication services that are subject to 6% Service Tax?

This is a non-exhaustive sample list of taxable telecommunication services:

Rate plans inclusive of supplementary line or member lines
Local & IDD calls
SMS, MMS, etc.
Data Booster
Voice bundle – U Talk Plus, Talk Plus
SMS bundle – U SMS Plus, SMS Plus
Content – RBT, song purchase, etc.
Subscription-based services such as VIU, HyppTV, etc.
Roam-Onz, U Data Roam
Roaming Services (Data and Voice) in overseas
Telecommunication services consumed within Special Areas (Free Trade Zones) and Designated Areas (Langkawi, Labuan and Tioman) are subject to Service Tax.
Retrieval of Voice Mail
SIM card replacement
Broadband activation fee

Do I have to pay Service Tax if I reconnect my suspended line?

Reconnection is considered is a service, hence it is subject to 6% Service Tax.

I received RM10 rebate on my rate plan but why is there no rebate on the Service Tax?

RM10 is a rebate that is related to a service that subject to 6% Service Tax. Hence you will receive RM10 rebate without the Service Tax amount.

I received my bill on 1 September 2018 but why is there no Service Tax and display 0% GST?

The bill that you received on 1 September 2018 was a bill for services consumed during the period of 1 to 31 August 2018. Service Tax takes effect on 1 September 2018, hence you see 0% GST and no service tax is levied upon.

What is 6% Service Tax?

Service Tax is a consumption tax governed by the Service Tax Act 2018 and its subsidiary legislation. The effective date of the Service Tax Act 2018 is 1 September 2018.

What are the telco services that I have to pay 6% Service Tax?

All telecommunication services are subject to 6% Service Tax effective 1 September 2018 according to Service Tax Regulation 2018, First Schedule, Group I, Item 2(a), except the following:

Digital goods and services, e.g. Apple Carrier Billing, Pay on Google Play™, etc.
Device
GoLife Insurance

How do I know which service is subject to 6% Service Tax on my bill?

There will be an indication next to the items under Details of Charges on your Postpaid bill.
SR – Subject to 6% Service Tax
NA – Tax not applicable

I have been paying 6% GST for UPackage that I signed up before 1 June 2018, do I have to continue to pay the 6% GST?

GST was abolished effective 1 September 2018, therefore, you do not have to pay GST for your UPackage effective 1 September 2018.

Is device and its upfront payment / instalment subject to 6% Service Tax?

Both device and its upfront payment are not subject to 6% Service Tax.

Transition Period During and After Service Tax Implementation
There are some Voice Plans and Data Plans impacted by the implementation of Service Tax. Service Tax for access fee, services and usages was not charged for the month of September 2018, instead it was carried forward to the month of October 2018.

Service Tax charges for September and October bills will be reflected and displayed as a total sum for 2 different bill periods – the tax amount that was not charged in the past and the current tax amount. that is current.

Impacted Voice Plans
U28, U50, U80, U58, U88, UD68, UD90, UD98, UD130, UD158, P50, P70, P78, P98, i40, i60, i90, i130, Internet Share Plan
Note: the Service Tax for Access Fee, Services and Usages are prorated.

Impacted Data Plans
MB50, MB68, MB88, MB128
Note: the Service Tax for Access Fee is non-prorated.

Bill Received Date	7 Sep 2018	15 Sep 2018	01 Oct 2018
Bill Period	7 Aug – 6 Sep	1 Aug – 14 Sep	1 – 30 Sep
Service Tax was not charged during transition period	1 – 6 Sep	1 – 14 Sep	1 – 30 Sep
Service Tax to be charged	Two Bill Period 1-6 Sep (not charged in bill received on 7 Aug) 7 Sep – 6 Oct	Two Bill Period 1-14 Sep (not charged in bill received on 15 Aug) 15 Sep – 14 Oct	Two Bill Period 1-6 Sep (not charged in bill received on 7 Aug) 7 Sep – 6 Oct

I am being charged with Advance Access Fee in my 1 September 2018 bill for the period of 1-30 September. I do not see Service Tax for Advance Access Fee, does it mean that I do not have to pay Service Tax?

We are not allowed to charge 6% Service Tax before 1 September 2018. However, it is mandatory for us to comply by collecting tax on behalf of Royal Malaysian Customs Department (RMCD) for services consumed after 1 September 2018. Hence, you will see Advance Access Fee for the period of 1-30 September 2018 (1 September bill) being taxed in your 1 October 2018 bill.

Service Tax Calculation

Total service tax display on bill, includes:

Service Tax for monthly access fee.
Service Tax for itemised bill and other charges.
Service Tax that was not levied on bill dated 01/09/2018 of impacted plans during implementation period.

BILL RECEIVED ON : 7 SEPTEMBER 2018

U28, U50, U80, U58, U88, UD68, UD90, UD98, UD130, UD158 P50, P70, P78, P98, i40, i60, i90, i130, Internet Share Plan

Example:	Service Tax
Access Fee (U28) (07/10/2018 – 06/11/2018)	1.680
Access Fee (U28) (01/09/2018 – 06/09/2018, not levied in bill dated 07/08/2018)	0.325
Itemised bill RM3	0.180
Other charges RM5	0.300
TOTAL	2.485

MB40, MB68, MB88, MB128*

Example:	Service Tax
Access Fee – U Broadband MB40 (07/10/2018 – 06/11/2018)	2.400
Access Fee – U Broadband M740 (01/09/2018 – 06/09/2018, not levied in bill dated 07/08/2018)	2.400
TOTAL	2.480

BILL RECEIVED ON : 15 SEPTEMBER 2018

U28, U50, U80, U58, U88, UD68, UD90, UD98, UD130, UD158 P50, P70, P78, P98, i40, i60, i90, i130, Internet Share Plan

Example:	Service Tax
Access Fee (U28) (15/10/2018 – 14/11/2018)	1.680
Access Fee (U28) (01/09/2018 – 14/09/2018, not levied in bill dated 05/08/2018)	0.759
Itemised bill RM3	0.180
Other charges RM5	0.300
TOTAL	2.919

MB40, MB68, MB88, MB128*

Example:	Service Tax
Access Fee – U Broadband MB40 (15/10/2018 – 14/11/2018)	2.400
Access Fee – U Broadband M740 (01/09/2018 – 14/09/2018, not levied in bill dated 15/09/2018)	2.400
TOTAL	2.480

BILL RECEIVED ON : 01 OCTOBER 2018

U28, U50, U80, U58, U88, UD68, UD90, UD98, UD130, UD158 P50, P70, P78, P98, i40, i60, i90, i130, Internet Share Plan

Example:	Service Tax
Access Fee (U28) (01/10/2018 – 30/11/2018)	1.680
Access Fee (U28) (01/09/2018 – 30/09/2018, not levied in bill dated 01/09/2018)	1.680
Itemised bill RM3	0.180
Other charges RM5	0.300
TOTAL	3.840

MB40, MB68, MB88, MB128*

Example:	Service Tax
Access Fee – U Broadband MB40 (01/10/2018 – 31/10/2018)	2.400
Access Fee – U Broadband MB40 (01/09/2018 – 30/09/2018, not levied in bill dated 01/09/2018)	2.400
TOTAL	2.480

Notes:
* Mobile Broadband Plans is categorised as a data plan that practices non-prorated charges. Therefore, the Service Tax is levied based on full month access fee.

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