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IMPORTANT INFORMATION: SST Appeal to Ministry of Health

MSCP

An official memo from the Ministry of Health/ Allied Health Professions Council, dated 17th of January 2025, was received, indicating that private allied health service providers operating in standalone premises are subject to service tax (SST) if their annual service revenue meet or exceeds RM500,000.


SST exemption is only given to allied health services provided at premises/establishments as follows:

  • Private health facilities registered under the private health care facilities and services act 1998 [act 586] (private clinics/hospitals)

  • Government healthcare facilities (government clinics/hospitals), and

  • Healthcare facilities managed by universities established under the Universities and University Colleges Act 1971 [Act 30] or the Mara University of Technology Act 1976 [Act 173] (university hospitals)


Also, the finance ministry has stated that they are in the process of reviewing an application to obtain an exemption from SST for private service providers that provide allied health services. The decision regarding this matter will be communicated when the review process is finalised in early 2025

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