RMCD Guide On Professional Services - V3 As at 06 October 2020 Page 12 state :

A person appointed as non-executive director on his personal capacity under contract for service to provide expert opinion.

The director under a contract for service may charge fee to the companies and such fees are subject to service tax.

However,

If a person is appointed as a director on the capacity of his post (contract of services) or under employment with the company, is not subject to service tax.

Source

RMCD Guide On Professional Services - V3

https://bit.ly/3zgZWRD

PS : Directors' allowance, BIK, disbursement & reimbursement is not subject to SST.

𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 :

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Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

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