Patients treated by outsourced speacialists not subject to GST
The Royal Malaysian Customs Department notes that a total of 347,165 companies have registered under the GST system until today. - File Photo
Charges for specialised medical services provided by doctors who are not employees of a hospital but provide services to the hospital, will be based on the standard rate, which is six per cent.
In a statement today, the director-general of Customs Datuk Seri Khazali Ahmad said however, the health services provided to end-users were exempt from the goods and services tax (GST).
He said invoices issued to users will not be subject to GST if it is issued by the hospital registered under the Private Healthcare Facilities and Services Act 1998 (Act 586).
It also includes invoices issued by doctors who carried out outsourced services for a hospital through examination rooms provided by the hospital and invoices issued by doctors who performed outsourcing services for the hospital and had a clinic that was registered under the Private Healthcare Facilities
and Services Act 1998 (Act 586) in the hospital.
The Royal Malaysian Customs Department notes that a total of 347,165 companies have registered under the GST system until today.
From the total, the number of registrations under specialised medical services is 1,907, comprising companies and sole proprietors.
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