Yes. In accordance with the Service Tax Act 2018 and the latest update effective 1 July 2025, a 6% Service Tax (SST) is applicable to healthcare services provided to non-Malaysian citizens.This includes services such as online consultations, telemedicine, allied health services, health screenings, laboratory tests, and complete service packages when billed to foreign patients.
Please note: The purchase of medication is exempt from SST and will not incur this tax. If you are a foreign patient using our platform, you may see a 6% SST reflected in your final bill for eligible services.
Term Of Use
Payment
Service Tax (SST) Notice for Foreign Patients Service Tax (SST) Notice for Foreign Patients. In accordance with the Service Tax Act 2018, and as part of the SST expansion implemented on 1 July 2025, private healthcare services provided to non-Malaysian citizens are now subject to a 6% Service Tax (SST). This tax applies to a broad range of services, including teleconsultation platforms, consultation fees, allied health services, telemedicine, and complete service packages such as laboratory tests, health screenings, and follow-up care, when billed to foreign patients. Clients may expect to see a 6% SST charge reflected on these services. Please note that the purchase of medication remains exempt from SST under current regulations and will not incur this tax.
e-Invoice Compliance and Disclosure to Tax Authority
- In compliance with the requirements of the Inland Revenue Board of Malaysia (LHDN) under the e-Invoice framework, DoctorOnCall may issue electronic invoices (“e-Invoices”) for all transactions conducted through its platform.
- By using the DoctorOnCall services and making any purchase or payment, the User acknowledges and agrees that:
- The details of the transaction, including but not limited to the User’s name, identification number, email address, billing address, and transaction details, may be transmitted to and stored by LHDN for validation and record purposes.
- The issuance and validation of the e-Invoice may result in the disclosure of such information to the Malaysian tax authority as required by law.
- DoctorOnCall shall not be held liable for any delay or technical issue arising from the validation or rejection of an e-Invoice by LHDN.
- All e-Invoices issued shall be deemed valid once validated by LHDN and will be accessible to Users only upon request by the third day of the following month after the transaction date.
Users are responsible for ensuring that the information provided for invoicing purposes is accurate and complete. DoctorOnCall shall not be responsible for any errors, penalties, or disputes arising from inaccurate User information.
