Malaysia SST Update: New Service Tax Treatment for Health Examination Management Services (Effective 1 May 2026)
Service Tax Update: Health Examination Management Services (RMCD Policy No. 1/2026)
The Royal Malaysian Customs Department (RMCD) has issued Service Tax Policy No. 1/2026 outlining the service tax treatment for health examination management services under the Service Tax Act 2018.
Effective 1 May 2026, service providers of health examination management services are required to register as a service tax registered person under the Management Services category and begin charging service tax on these services.
Key transitional and compliance points include:
- Mandatory registration deadline: Service providers must register by 30 April 2026.
- Taxable period: Service tax is applicable on health examination management services from 1 May 2026 onwards.
- Retrospective exemption: Both service providers and recipients are granted exemption from service tax for the period 1 September 2018 to 30 April 2026.
- Tax previously collected: Any service tax collected during the exempted period must be remitted to RMCD in accordance with the Service Tax Act 2018.
- No refund provision: Any service tax already paid for the exempted period is not refundable.
This policy is subject to future amendments as may be determined by RMCD.
Useful References:
RMCD
Website