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Home Insights 2026 Editions Key Highlight on Issuance of Invoices and Declaration in SST-02 Return on 2% Service Tax Exemption For Rental or Leasing Services
PKF Malaysia Insights 2026 •2026-02-17

Key Highlight on Issuance of Invoices and Declaration in SST-02 Return on 2% Service Tax Exemption For Rental or Leasing Services

Tax changes don't have to be complicated. Following the recent Ministry of Finance announcement, rental service providers can now benefit from a reduced effective tax rate. Our tax experts have prepared a concise highlight on how to correctly reflect these exemptions on your invoices and report them under Item 18(c)(3) of your SST-02 return.

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