11/09/2026
🇲🇾 借调员工去别家公司也要收服务税吗?
很多公司会以为,只要签了 Secondment Agreement,就一定不属于 Employment Service📄
但根据 Customs 最新的 Ketetapan Umum Bil. 5/2026,真正要被视为 Secondment,必须同时符合指定条件 ⚠️
包括员工借调安排、工作控制权、Salary & Allowance 的支付方式、借调期限等,都需要符合规定🏢
📌 如果其中一个条件不符合,这项安排就可能被视为 Taxable Employment Service,需要按照 Service Tax 的规定处理。
🎥 如果你的公司有 Related Company 之间借调员工的安排,这个 Update 就要特别注意了!
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🇲🇾 Does Seconding an Employee to Another Company Attract Service Tax?
Many companies may assume that as long as a Secondment Agreement is signed, the arrangement will automatically fall outside the scope of Employment Service 📄
However, according to Customs’ latest Ketetapan Umum Bil. 5/2026, for an arrangement to be treated as a genuine Secondment, all the specified conditions must be met ⚠️
These include the employee secondment arrangement, control over the employee, the payment of Salary & Allowance, and the duration of the secondment 🏢
📌 If even one of the conditions is not met, the arrangement may be treated as a Taxable Employment Service and must be handled in accordance with the Service Tax requirements.
🎥 If your company has employee secondment arrangements between Related Companies, this is an update you should pay close attention to!
We are Wanconnect Consulting Group 💼
Assisting businesses and individuals with Tax, Accounting, SST, and e-Invoice matters 🧾
We also regularly share the latest updates from LHDN, tax insights, and practical guidance 📢
👉 Remember to follow us
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