Fiscal Representative in Malaysia

Foreign and local companies should appoint a tax representative in Malaysia before starting their activities. The respective specialist can take care of registration for Sales and Service Tax (SST), plus other responsibilities. In the lines below you can find out what afiscal representative is and how it can be useful to you, specifying that you can opt for the services of our local agents when you want to open a company in Malaysia.

How can a tax representative help you in Malaysia?

If you want to set up a company in Malaysia, you should consider all the required formalities. Although not mandatory, a tax representative in Malaysia is recommended. He or she has various responsibilities, including the registration of the company for the payment of indirect tax in Malaysia, also known as Sales and Service Tax (SST). Here are some of the responsibilities of a fiscal representative in Malaysia:

• He/she deals with the preparation of documents for registration for SST purposes in Malaysia.
• A tax representative can represent a company from a tax point of view.
• Collaborates with the local authorities in Malaysia and informs them of any tax changes made in the company.
• It ensures that the company is compliant with all tax rules, mainly SST.
• Tax filing and payment formalities linked to SST enter the attention of a fiscal representative in Malaysia.
• Tax planning and advising are other responsibilities of a tax representative in Malaysia.
• Represents the company in the case of controls imposed by the tax authorities in Malaysia.

These are some of the tasks that come to the attention of a fiscal representative in Malaysia. If you want to set up a business in Malaysia and you need such a specialist, do not hesitate to contact us.

SST in Malaysia

Manufacturers of taxable goods and providers of taxable services with annual turnover above RM 500,000 (RM 1.5 million for food & beverage) must register for SST. A tax representative in Malaysia who knows the legislation and formalities in this regard can help you here. Here is some information about SST in Malaysia:

• Sales tax is generally 5% or 10%, and service tax is 8% (6% for certain services such as food & beverage, telecommunications, logistics and parking)
• Digital services supplied by foreign providers to Malaysian consumers are subject to 8% service tax (since 1 March 2024).
• A 5% sales tax rate applies to certain goods, such as some foodstuffs, construction materials, petroleum oils, IT & telecommunication, etc.
• Sales of real estate are not subject to SST, but commercial rental and leasing has been subject to service tax since 1 July 2025.
• Registration for SST can be done in 24 hours, with prior approvals.
• Once the documents are accepted, an SST registration number is issued.
• SST, which replaced GST in September 2018, is a consumption tax on goods and services.

Are there SST exemptions in Malaysia?

Yes, some certain services and products are not subject to SST. For example, this tax is not imposed for the sale of real estate and residential rentals, public transport, land for agricultural purposes, or specific financial services. Also, SST is not paid for certain categories of jewelry, natural mineral substances, magazines, books, periodicals, etc. We advise you to contact our specialists and learn more about SST if interested in company formation in Malaysia.

In addition to the services of our fiscal representative in Malaysia, you can also opt for others. For example, if you want to start a business in Malaysia, we advise you to contact us for assistance. You can also request the services of our accountants in Malaysia. Our CPA in Malaysia will be at your disposal with full services. Contact us to learn more about company incorporation in Malaysia.