DGT Regulation No. PER-010/PJ/2015 dated March 2, 2015
PROCEDURES FOR VAT ON TOLL ROAD SERVICES COLLECTION
10% of VAT will be imposed on toll road services delivered by toll road entrepreneur. Toll road entrepreneur must register its business in order to be confirmed as taxable entrepreneur. Such entrepreneur must collect, pay and report VAT payable in accordance with tax law and regulation.
Tax invoice must be prepared for every toll road service rendered. Such invoice may be in form of toll fare ticket which status is considered as tax invoice. Toll fare ticket must contain name, address, taxpayer registration number, taxable basis and VAT collected.
When toll fare includes VAT, it should be stated toll fare includes VAT. Such VAT will be calculated by 10/110 from toll fare. VAT in on taxable goods and/or services obtained for toll road management can be credited in accordance with tax law and regulation.
This regulation will be effective on 1 April 2015.