Pursuant to Item (i), Column 2, Group G under the First Schedule of the STR, the following types of management services are categorised as taxable management services:
1. Project management services
This includes companies that carry out the management of a project in whole or in part and may involve third parties in implementing the project.
2. Tourism management services
Deleted with effect from 1 September 2019.
3. Logistic management services
Deleted with effect from 1 September 2019.
4. Maintenance management services
The taxable services under this category are management
services on customers’ goods, buildings, or land. On the other hand, rental of shop lots without any charges for maintenance services, maintenance services on common areas of the buildings, and corrective maintenance services are non-taxable.
5. Warehousing management services
This includes warehousing activities such as loading and unloading goods, storage of goods, repackaging, security control, transportation of customers’ goods, etc.
6. Collection and debt management services
This applies to companies that provide collection and debt management services on behalf of creditors; a commission is
usually given when the debtor pays up.
7. Car park management services
This applies to a company that manages parking spaces for the parking owner.
8. Sports facilities management services
This includes companies appointed to manage sports complexes, stadiums, courts, sports equipment, etc.
9. Secretarial management
services
Any secretarial management services including accounting, secretarial, and other services to clients are all deemed secretarial management services.
10. Any management services other than specified in (i) to (ix) made on behalf of another person
Services provided “on behalf” of another person will include management services that involve arranging or coordinating a series of
activities on behalf of the client.
