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Sales and Service Tax

 

Malaysia Sales & Services Tax (SST)

Effective 1st September 2018, Malaysia Airlines’ domestic routes will be subject to the Service Tax (“ST”) of 6%.

 

Malaysia Airlines Berhad (“MAB”) Service Tax registration number is as follows:

 

 

Company Name

SST Registration Number

Malaysia Airlines Berhad

W24-1808-32000049

 

For further information, please visit the official SST website at https://mysst.customs.gov.my

 

Air Ticket Related

Are sales of domestic or international air tickets subject to SST?

 

Transaction 

1 Apr 2015 to 31 May 2018 

1 Jun to 1 Sep 2018

From 1 Sep 2018

Sale of domestic air tickets

subject to GST at 6%

subject to GST at 0%

subject to ST at 6%

Sale of International air tickets with no domestic connecting flight

subject to GST at 0%

subject to GST at 0%

Not subject to ST

For all Rural Air Services operated by MASwings* 

Tax Exempt Supply

Tax Exempt Supply

Not subject to ST

 

How is SST represented in the ticket?

SST is represented in the TAX line of the ticket with a tax code stated as ‘D8’.

 

Is Passenger Service Charge (PSC) or airport tax subject to SST?

No.

 

From 1 April 2015 to 31 May 2018, Malaysia Passenger Service Charge (PSC) or Airport Tax for domestic and international air travel, which is collected on behalf of Malaysia Airport Holdings Berhad or Senai Airport Terminal Services Sdn Bhd, was subject to GST at the standard rate of 6%.  This excluded flights ex-LBU, LGK and TOD as they are considered as Designated Areas under the GST legislations and services provided in Designated Areas are not subject to GST.

 

From 1 June 2018 until 31 August 2018, PSC is subject to GST rate 0%

 

Effective from 1 September 2018, the PSC will be not be subject to ST.

 

Tax Invoice

From 1 September 2018, Malaysia Airlines will not be issuing a Tax Invoice to passengers as no input tax credits may be claimed. The e-ticket will be the commercial invoice under the Service Tax regime.

 

Service Tax Refund

From 1 September 2018, for reissuance or refund of air ticket, ST will not be refundable.

For further information, customers are encouraged to:

  • Contact Malaysia Airlines’ call centre at 1300 88 3000.
  • Alternatively, customers can visit the Royal Malaysian Customs Department’s website at *https://mysst.customs.gov.my*.

 

 

Reissuance of Goods and Services Tax (“GST”) Invoice for Tickets Purchased Prior to 1 September 2018

 

India Goods & Services Tax (GST)

Goods & Services Tax (GST) Form Request 
For issuance of B2B India GST Tax Invoice by the Airline, kindly fill up the forms. Tax Invoice will be issued to the email address provided by you within 30 days. For the month of July, the GST india invoices will be coming latest by mid-August 2017 due to first time processing and apologies for any inconvenience caused.

 

 

International Passenger Service Charge exemption for Overseas Filipino Workers (OFW)

Overseas Filipino Workers (OFW) exempted from paying the International Passenger Service Charge (LI) may purchase your ticket from any Malaysia Airlines ticket offices worldwide or any Travel Agencies.   The proof of exemption such as valid Overseas Employment Certificate (OEC), Balik Manggawa (BM) document or other acceptable exemption documents shall be presented upon purchase of ticket and surrendered by the departing OFW at the Malaysia Airlines check-in-counter at Ninoy Aquino International Airport in Manila. In case of failure to show exemption, the International Passenger Service Charge (IPSC) will be collected from passenger.

For OFW passenger who bought ticket on Malaysia Airlines website which is unable to exempt above mentioned tax and wishes to refund the International Passenger Service Charge, he/she may process the refund through Manila International Airport Authority with the valid Overseas Employment Certificate (OEC) or other acceptable exemption documents.

 

 

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