Goods and Service Tax
Malaysia Goods & Services Tax (GST)
From 1 April 2015, Malaysia Airlines’ customers are subjected to the 6% Malaysian Goods & Services Tax (GST) on applicable goods and services supplied by the national carrier.
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:
GST Registration Number
Malaysia Airlines Berhad
For further information, please visit the official GST website at http://www.gst.cutoms.gov.my/
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.
What is the GST registration number for Malaysia Airlines Berhad?
The Malaysia GST Registration number is 001243275264.
Air Ticket Related
Are sales of domestic or international air tickets subject to GST?
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;
(c) Connection/ transit for a domestic ticket within 24 hours of an international air ticket qualifies for GST zero rate.
How is GST represented in the ticket?
GST is represented in the TAX column of the ticket using tax code ‘D8’.
Is 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.
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?
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.
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?
There will be an option in the online system for the tax invoice to be issued as preferred by the passenger. Kindly be reminded to complete the name and address of the Company.
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.
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.