EP or OP
Transport services in relation to passengers or goods – (Tax code EP) –
(a) from a place outside Malaysia to another place outside Malaysia;
(b) from the last exit point in Malaysia to any place in other country; and
(c) from a place outside Malaysia to the first entry point in Malaysia.
Transportation services in relation to passengers or goods from a place in Malaysia to another place in Malaysia to the extent that those services are supplied by the same supplier as part of a supply of services to which sub-item (b) or (c) above applies.
Transport claim reimbursement to staffs – tax code is OP.