PUTRAJAYA, March 4 (Bernama) — 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 6 per cent.[br]
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).[br]
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).[br]
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.[br]
The Royal Malaysian Customs Department notes that a total of 347,165 companies have registered under the GST system until today.[br]
From the total, the number of registrations under specialised medical services is 1,907, comprising companies and sole proprietors.[br]
