Sales & Services Tax Rules | Malaysia Airlines Website Policy and Information

Sales and Service Tax

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Sales and Services Tax

Malaysia Sales and Services Tax (SST) The Government of Malaysia has issued amendments to the SST Regulation effective from 1 March 2024. The changes are as follows: Increase in SST rate from 6% to 8% for selected prescribed taxable services; Inclusion of new taxable services such as Maintenance, Repair and Overhaul; and Creation of a new taxable services, Group J - Logistics Services The following are the SST registration numbers of Malaysia Airlines Berhad (“MAB”) and its related entities:

Note: a. Group I - Air ticket b. Group J - Logistics c. Group J - Custom Agent d. Others

Tax on flight tickets Will I be charged Malaysian SST when I buy domestic or international air tickets?

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, PSC will not be subjected to SST. Tax Invoice 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 SST regime. Service Tax Refund Refund of SST is subject to terms and conditions of the flight ticket. The above is updated on the basis that the service tax law implementation on 1 March 2024. The information above may be subject to change arising from updated guidance issued by the Government of Malaysia from time to time. For further information: Contact Malaysia Airlines call centre at 1300 88 3000. Visit the Royal Malaysian Customs Department’s website here .

India Goods and Services Tax (GST) Goods & Services Tax (GST) form request To request for the issuance of Business to Business (B2B) India GST Tax Invoice by Malaysia Airlines, please refer below: For passengers, please fill in the GST request form here . For travel agents, please provide the necessary GST SSR information during the booking process. The request must be submitted within 5 business days after booking. The Tax Invoice will be issued within 30 days to the email address provided. If the GST Tax invoice is not received after 30 days, please contact our team at [email protected] within 3 months from the booking date. Malaysia Airlines will not issue or reissue invoices after the cut-off time. Kindly ensure that any information provided is complete, accurate and valid. Once details are submitted for GST Tax Invoice request, it cannot be altered subsequently. Please note that the approval of GST claims made is at the discretion of the Indian authorities and Malaysia Airlines has no control over any claims denied due to incorrect or incomplete information provided to us. Refund of GST (K3) If you need a ticket refund, please ensure to submit the request for tickets issued within India’s financial year (1 April to 31 March) are made by 31 August (within 5 months of the end of India’s financial year) to allow Malaysia Airlines sufficient time to process the refund request and issue a GST credit note with GST (K3). Any submission of refund requests after the cut-off date will not be eligible for a GST (K3) refund. For travel agents, kindly note that any deviation from these guidelines will result in an ADM of K3. To clarify, fares and other surcharges will be handled in accordance with the relevant terms and conditions of the ticket. This section addresses only the refund for GST (K3) of the ticket.

International Passenger Service Charge Exemption for Overseas Filipino Workers (OFW) Overseas Filipino Workers (OFW) who are exempted from paying the International Passenger Service Charge (LI) may purchase their tickets from any Malaysia Airlines ticket offices worldwide or from any travel agency. The proof of exemption such as a valid Overseas Employment Certificate (OEC), Balik Manggawa (BM) document or other acceptable exemption documents must be presented upon purchase of the ticket and surrendered by the departing OFW at the Malaysia Airlines check-in-counter at Ninoy Aquino International Airport in Manila. If the passenger is unable to show this exemption, the International Passenger Service Charge (IPSC) fee will be collected from the passenger. If you are an OFW who bought your ticket on the Malaysia Airlines website but are unable to claim the exemptions above: you can process the refund of the International Passenger Service Charge through the Manila International Airport Authority with a valid Overseas Employment Certificate (OEC) or other accepted exemption documents.