On 31 December 2018, the Federal Government had amended the Sales Tax and Service Tax legislation by gazetting the following Regulations and Orders which came into operation on 1 January 2019:
Highlights of the key changes in the amended legislation are as follows:
1. The following persons are given exemption from paying Service Tax for specific taxable services that are acquired, subject to other prescribed conditions:
2. Training and coaching services are prescribed as a form of taxable consultancy services and thus subject to Service Tax.
3. Management services that are prescribed to be subject to Service Tax have been limited to only the following types of management services:
4. Registered manufacturers are allowed a Sales Tax deduction when it purchases raw materials, components or packaging materials from a non-registered manufacturer whereby the sales deductions allowed are as follows: