根据GUIDE ON MONEY SERVICES BUSINESS
第3项第2页第5行
根据Money Services Business Act,基本上货币服务包括货币兑换,汇款及批发货币的业务都是豁免税率(exempted)。然而,服务费还是必须征收6%,也就是所谓的bank charges或processing fee。汇款总额不会被影响。
第3页第9行(d)给你参考
Outward remittance transactions from a licensee under the Money
Services Business Act 2011 (remittance service provider) who belongs
in Malaysia on behalf of an originator in Malaysia to a beneficiary via a
correspondent agent outside Malaysia is a standard rated supply and
the transfer fee is subject to GST.
顺便说下inward remittance是Zero rated,服务费没有GST。
问题已答复,求人气