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Travel Advisory

LEARN MORE ABOUT THE ESSENTIALS

Stay informed on our charges, policies and conditions.

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Goods and Service Tax

Implementation of the Goods & Services Tax (GST)

Beginning 1 April 2015, Malaysia Airlines’ customers will be subjected to the 6% Goods & Services Tax (GST) on applicable goods and services supplied by the national carrier.

This implementation adheres to the Government of Malaysia’s announcement during the tabling of its Budget 2014 on 25 October 2013.

GST will be levied and charged on taxable supplies made by businesses registered for GST in Malaysia. GST registration is mandatory for businesses with an annual turnover exceeding RM500,000.00.

In line with the above, Malaysia Airlines Berhad (“MAB”) has registered for GST. Our Company’s registration number is as follows:

Company Name

GST Registration Number

Malaysia Airlines Berhad 

001243275264

We will also be enhancing our tax invoices issued in order to be fully compliant and enable you to claim GST input tax credits, where entitled.

Appended below are the GST FAQs. FAQs will be updated when changes received from the Royal Malaysian Customs Department (RMCD).

For further information, please visit the official GST website at http://www.gst.customs.gov.my/

 

Q1. What is GST?

A1. Goods and Services Tax (GST) is levied at the rate of 6% on the supply of goods and services made in the course or development of business in Malaysia. GST can be levied and charged only by the businesses registered under GST.

 

Q2. What is the GST registration number for Malaysia Airlines Berhad?

A2. The GST Registration number is 001243275264.

 

AIR TICKET RELATED

Q3. Are sales of domestic or international air tickets subject to GST?

A3. GST treatments for the sale of air tickets for domestic or international flights are as follows:

(a)  Sale of domestic air tickets are subject to GST at standard rate;

(b)  Sale of International air tickets are subject to GST at zero rate and this will include International transportation of passengers;

(i) from a place outside Malaysia to another outside Malaysia (e.g. Singapore [SIN]-Jakarta

[JKT]/London [LON]-Hong Kong[HKG] / etc.);

(ii) from the last exit point in Malaysia to any place in other country (e.g. Kuala Lumpur [KUL] - LON/ Penang [PEN]– Bangkok [BKK] / Kota Kinabalu[BKI] - Taipei [TPE]/etc.);

(iii) from a place outside Malaysia to the first entry point in Malaysia (e.g. LON-KUL / BKK- PEN / TPE-BKI);

(iv) from a place in Malaysia to another in Malaysia to the extent that those services are supplied by the same supplier as part of a supply of services to which (b)(ii) and (b)(iii) applies (e.g. LON-KUL-PEN / PEN-KUL-LON / KUL-BKI-TPE / TPE-BKI-KUL).

 

Q4. Are there any conditions for item (b)(iv) above to be meet for zero rate to be applied?

A4. Yes. As per RMCD, the connection/ transit time between the domestic leg to the international leg or vice versa must be within 24 hours and it must be provided by the same supplier in order to qualify for zero rate. Otherwise, only the international leg is subject to zero rate whereas the domestic leg is subject to standard rate.

Sector

Connection/ Transit time

GST treatment

PEN-KUL-LON

< 24 hours

Zero rate

PEN-KUL-LON

> 24 hours

Standard rate – PEN-KUL

Zero rate – KUL-LON

LON-KUL-PEN

< 24 hours

Zero rate

LON-KUL-PEN

> 24 hours

Standard rate – KUL-PEN

Zero rate – LON-KUL

BKI-KUL-SIN vv

< 24 hours

Zero rate

Q5.What does it mean by the “same supplier”?

A5. As per RMCD, "same supplier" means that for a domestic leg air travel that is in conjunction with an international leg, the ticket purchased by the passenger must be from the same supplier and issued in one ticket.

Supplier

PEN-KUL

operated by

KUL-HKG

Operated by

Transit

Same Supplier

GST Treatment

One ticket issued by MAS

MH

MH

< 24 hrs

Yes

Zero rated

One ticket issued by MAS

MH

CX

< 24 hrs

Yes

Zero rated (pending RMCD confirmation)

Two tickets issued by MAS

(PEN-KUL & KUL-HKG)

MH

MH

< 24 hrs

No

PEN-KUL – Standard rated

KUL-HKG – Zero rated

Two tickets issued by MAS

(PEN-KUL & KUL-HKG)

MH

CX

< 24 hrs

No

PEN-KUL – Standard rated

KUL-HKG – Zero rated

One ticket issued by AK (PEN-KUL)

One ticket issued by MAS (KUL-HKG)

AK

MH

< 24 hrs

No

PEN-KUL – Standard rated

KUL-HKG – Zero rated

Q6. How is GST represented in the ticket?

A6.GST is represented in the TAX column of the ticket using tax code stated as ‘D8’.

 

Q7. Is the Passenger Service Charge (PSC) or airport tax subject to GST?

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 is subject to GST at standard rate.

 

Q8. Are ancillary charge subject to GST?

Q8.Below are some of the GST treatments on ancillary charges but pending RMCD’s confirmation:-

Type

GST Treatment

 

(1)      Excess Baggage

Follow GST treatment of Air ticket

 

(2)      Seat Selection

Follow GST treatment of Air ticket

 

(3)      MHupgrade

Follow GST treatment of Air ticket

 

(4)      Last minute seat upgrade

Follow GST treatment of Air ticket

 

(5)      Travel Insurance

Follow GST treatment of Air ticket

 

(6)      MHgourmet

Follow GST treatment of Air ticket

 

(7)      Celebratory package

Follow GST treatment of Air ticket

 

(8)      Baggage fee

Follow GST treatment of Air ticket

 

(9)      Wheelchair

Standard rated

 

(10)   Oxygen

Follow GST treatment of Air ticket

 

(11)   YR–Service Fee (Point of Sale in Malaysia)

Standard rated

 

 

Q9. Can a passenger claim for a refund of the GST amount paid if the passenger did not utilize the non-refundable ticket after purchasing it?

A9. GST is not refundable to a passenger for purchasing a non-refundable ticket including award ticket. However, the GST on the PSC or airport tax of the non-refundable ticket is.

 

Q10. What if it is a refundable ticket?

A10. GST is refundable but corresponding to the amount to be refunded. For example, the air fare to be refunded is RM100, then GST of RM6 (6% x RM100) is to be refunded accordingly. A tax credit note will be issued to the passenger for the refund. Award ticket is a non refundable ticket.

 

Q11. Are penalty charges subject to GST?

A11. MAS Group imposes penalty under various scenarios as provided below in respect of air tickets as per IATA Resolutions 100 & 101.

• Change penalty - pending RMCD confirmation

• Reissue penalty - pending RMCD confirmation

• Reroute penalty – pending RMCD confirmation

• Cancellation penalty

• Refund penalty

• No show penalty

• Any other penalty charges as per defined by IATA Resolution mention above

Penalty which is not in the nature of services should not be subject to GST.

 

Q12.  Are domestic tickets issued at MAS offices overseas subject to GST?

A12. GST will apply regardless where the domestic tickets including award tickets are being issued (i.e. MAS offices in Malaysia or MAS overseas offices or online by Internet Booking Engine (IBE)). The same GST treatment will apply accordingly.

 

Q13. If a passenger purchases ticket online using his or her credit card for business travel, can the passenger request for the tax invoice to be issued under the company’s name?

A13. There will be an option in the online system for the tax invoice to issued as preferred by the passenger.

 

Q14. If a ticket is purchased prior to 1 April 2015 but the travel date stretches on or after 1 April 2015, can input tax be claimed on the ticket despite GST was not charged on it?

A14. Yes, customers can claim because GST is deemed inclusive under the Transitional rules of the GST Act 2014 issued by RMCD.

 

Q 1. What Enrich services are subject to GST?

A1. a. Cash + Miles Online Flight Redemption (GST applies when involving Domestic sector)

b. Flight Redemption at Ticket Offices and Call Centre (GST applies when involving Domestic sector

c. Enrich Services (Extension, Transfer, Express/ Purchase) for members residing in Malaysia

d. RM50 Voucher Redemption courier charges for members residing and delivery in Malaysia

e. GLPP (Golden Lounge Privilege Program) purchase applicable for Enrich Silver members residing and delivery in Malaysia.          

 

Q2. Will GST be applied for processing Enrich Services such as Extension, Transfer and Purchase processed at Ticket Office or Call Centre and MAS website?

A2. GST will be charged for Enrich members residing in Malaysia. However, members residing outside of Malaysia will not be charged GST provided that the members are not based in Malaysia when the services are performed. This applies to both online and ground channel.

 

Q3. Are there any GST charged for Golden Lounge Access Voucher redemption performed online?

A3. No. GST is inclusive in the miles charged.

 

Q4. Will GST be applied if the RM50 voucher redemption is processed online?

A4. If the voucher redemption is done online and member resides in/outside Malaysia and courier’s the vouchers to address in Malaysia, GST will be applied to account owner. GST will not be applicable if courier charges are paid by miles as GST is inclusive in the miles charged.

 

 

Q5. Do we charge GST for selling of Enrich points and are there differences whether it is a local or overseas partner?

A5. Yes. Enrich billing to local or overseas  partners are depending on the local office presence. If the air partner or non-air partner does not have a local office in Malaysia (with Malaysian GST registration), it is considered a zero rated supply.

 

Q6. What are the charges that will be applied for the GST if I were to purchase Miles to redeem for an award ticket (Enrich Express)?

A6. Purchase of miles will cost MYR0.10 per mile and an administration fee of MYR40.00. The 6% GST will be added to the total amount of miles purchased if member is residing in Malaysia. Additional 6% GST will apply when ticket is issued, if applicable.

 

Q7. Will GST be applied if I redeem for an award ticket under the Cash Miles option?

A7. Yes. GST will be applicable for the surcharges and taxes and for the miles paid in cash (fares) under the Cash + Miles option.

 

Q8. Will GST be applied if an Enrich Silver member subscribes to the Golden Lounge Privilege Programme?.

A8. Yes. If the member resides in Malaysia, a GST of 6% will be charged to the RM2000/RM1000 GLPP subscription.

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 www.gst.customs.gov.my.