Sign Up and Install Njoi | Sign Up and Install Njoi.

Njoi

FREE lifetime entertainment.

The NJOI HD Box, comes packed with free 15+ TV channels & 10+ radio channels for a variety of entertainment from local, international, kids, latest news and sports channels!

Njoi

A free satellite TV service from Astro. Watch lifetime entertainment, news, learning & information and more.

 

Njoi

Pictures for illustration only.

Enjoy free access to 15+ TV channels & 10+ radio channels.


* Subject to Astro terms & conditions.

Njoi
 
❯ ❮
njoi
New Decoder
RM325.00

New decoder only without satellite dish & cabling. You must have Astro/Njoi satellite dish and cable installed and working properly.

Including installation.

njoi
New Decoder & Satellite Dish
RM415.00

New decoder complete with satellite dish & cabling.

Including installation.

 
 
 

Nationwide Installation

 

Applying for

Njoi  Astro  UniFi  Maxis 

 

Please enter your full name (As per IC)

Name (As per IC)

Please enter your IC/Passport Number

IC/Passport

Please enter your handphone number

Handphone

Please enter your full address

Installation Address

Please enter your postcode
Postcode
Please enter your city
City
Please enter your state
State

 

Frequently Asked Questions

Find your answers here.

 

WHY SHOULD I APPLY HERE?

We provide one stop service to apply Astro and Broadband for you.
You can avoid driving and queuing at the sales counter. We are the dealer that can help you to handle your application from the beginning to the end.


HOW MUCH DOES IT COST TO APPLY FROM HERE?

We do not charge you when you apply from us. There is no credit card information required to apply here. Charges are the same as you apply from the sales counter.


WHAT IS THE PROCEDURE TO APPLY?

First, you can apply online, we will get back to you immediately during business hour. WhatsApp/Email/Fax us your Photocopy of IC (for malaysian) / Passport (for foreigners). When we receive all the information, we will proceed with your application immediately.


HOW FAST IS THE APPLICATION PROCESS?

Once we receive your application with complete information, we will process your application immediately during business hour. The contractor from the service provider will then contact you for installation appointment once your application is approved.


WHY SHOULD I CHOOSE ASTRO + BROADBAND?

Enjoy greater savings and hassle-free bill payment in one single bill for both Astro and Broadband. You get to enjoy Astro and Broadband at discounted price every month over the contract period of 24 months.


WHAT TV PACKS ARE AVAILABLE?

Astro offers multiple TV packs including Entertainment, Sports, Movies and Kids options. You can choose a pack that matches your viewing preferences and add optional streaming apps where available.


CAN I SUBSCRIBE TO TV ONLY WITHOUT BROADBAND?

Yes, you may subscribe to Astro TV packs without bundling broadband. However, bundling Astro TV with Fibre Broadband may provide better monthly savings and convenience with a single bill.


WHAT BROADBAND SPEED DO I NEED FOR MY HOME?

For small households with light streaming and browsing, 100Mbps is usually sufficient. Larger families, gamers or heavy streamers may benefit from 500Mbps or 1Gbps plans for smoother performance across multiple devices.


IS THERE A CONTRACT PERIOD?

Most Astro TV and Fibre broadband plans come with a 24-month contract. Early termination charges may apply if cancellation is made before the contract ends.


CAN I UPGRADE MY TV PACK OR BROADBAND PLAN LATER?

Yes, you may upgrade your TV pack or broadband speed at any time, subject to eligibility and coverage. A new contract period may apply depending on the upgrade.


HOW WILL I RECEIVE MY BILL?

Your monthly bill will be issued directly by Astro. You may receive it via email or access it through your Astro account. Bundled customers will receive a single combined bill for TV and broadband services.


WHAT PAYMENT METHODS ARE AVAILABLE?

Payment methods may include online banking, auto debit, credit card or other approved payment channels provided by Astro. Our team can guide you during the registration process.


WHAT HAPPENS IF THERE IS A SERVICE INTERRUPTION?

If you experience any service interruption, you may contact Astro customer support for technical assistance. In many cases, issues can be resolved remotely or a technician will be arranged if necessary.


CAN I RELOCATE MY ASTRO SERVICE TO A NEW ADDRESS?

Yes, relocation is subject to service availability at your new address. Relocation charges and contract adjustments may apply depending on your plan.


DO I NEED A CREDIT CARD TO APPLY?

No, you do not need a credit card to submit your application. Payment setup will be arranged directly with Astro after your service is approved.


CAN I ADD STREAMING SERVICES TO MY TV PACK?

Selected Astro TV packs allow optional add-ons such as streaming services depending on current promotions and availability. Additional monthly charges may apply.


IS WIFI ROUTER PROVIDED WITH FIBRE INSTALLATION?

Yes, a WiFi router is typically provided during fibre installation. The router model may vary depending on the selected broadband speed plan.


CAN I CHECK BROADBAND COVERAGE BEFORE APPLYING?

Yes, we will check the service coverage at your address before proceeding with your application to ensure broadband is available at your location.


WHAT DOCUMENTS DO I NEED FOR BROADBAND REGISTRATION?

For Malaysians, please provide a copy of your MyKad. For foreigners, provide a copy of your passport when submitting your broadband application.


HOW LONG UNTIL INSTALLATION AFTER APPLICATION?

After your application is approved, the service provider typically contacts you within 2 to 7 working days to arrange the broadband installation appointment.


WHAT IS THE CONTRACT PERIOD FOR BROADBAND?

Most Astro Broadband plans come with a 24-month contract starting from your installation date. If you relocate, a new 24-month contract may apply at your new address.


CAN I MOVE MY BROADBAND TO A NEW ADDRESS?

Yes, you can relocate your broadband service, subject to service availability at the new address. Your contract may reset for another 24 months from the new installation date.


CAN I REQUEST INSTALLATION CHANGES OR DEVICE RELOCATION IN MY HOME?

Yes, you may request to relocate broadband devices within your home. Non-standard installation charges may apply and are payable to the installer directly after assessment.


IF I HAVE AN EXISTING BROADBAND CONTRACT, CAN I SWITCH TO ASTRO BROADBAND?

Yes, you can switch to Astro Broadband. To avoid service interruption, it is recommended to activate the new service before terminating your current broadband contract.


IS THERE AN INSTALLATION FEE FOR NON-STANDARD INSTALLATION?

Standard installations may be free during promotions, but non-standard installations (e.g., device relocation or complex wiring) may incur extra charges payable directly to the installer.


I HAVE SUBSCRIBED TO DISNEY+ BUT HAVE NOT ACTIVATED MY SUBSCRIPTION YET. WILL I STILL BE CHARGED?

Yes. Charges for your Disney+ subscription will begin once the subscription has been successfully added to your Astro account.


WHAT SHOULD I DO IF I EXPERIENCE TECHNICAL ISSUES WITH THE ASTRO SMART TV OR ASTRO GO APP?

If you're experiencing technical issues, please visit Astro's Help & Support page and follow the troubleshooting steps for your issue: https://support.astro.com.my/category/streaming-app

If the issue persists after following the recommended troubleshooting steps, please contact our customer support team via WhatsApp at 03-9543 3838 for further assistance.


I AM CURRENTLY SUBSCRIBED TO ASTRO FIBRE STANDALONE. IF I UPGRADE MY PACKAGE TO ASTRO BROADBAND BUNDLE/ASTRO FIBRE BUNDLE, WILL THERE BE ANY IMPACT ON SERVICE TAX?

There will be no changes as long as they relate to the Astro Broadband/Fibre services. This includes add-on subscriptions on Mesh WiFi, which remains at 6%.


I HAVE ADDED HBO PACK WITH HBO MAX AS AN ADD-ON, WHAT WILL HAPPEN TO MY SUBSCRIPTION NOW?

There will be no changes to your HBO Max app subscription. You can continue accessing the app as usual. However, due to Warner Bros. Discovery (WBD) and Astro's partnership model going forward, the HBO HD (CH 411), Cinemax HD (CH 412), HBO Family (CH 414) and HBO Hits (CH 415) channels will cease on Astro at 11:59 PM on 28 February 2026.


ARE ALL THESE STREAMING APPS AVAILABLE ON THE ULTRA AND ULTI BOX?

All streaming apps will be made available on the Ultra Box first, followed by the Ulti Box. If you would like to upgrade to the Ultra Box, please visit product.astro.com.my/tv or reach us via WhatsApp by typing “Hi” at 03-9543 3838 for assistance.


WHERE CAN I GET MORE INFORMATION ABOUT ASTRO REWARDS?

If you would like more information or to provide feedback on Astro Rewards, kindly reach out to us at 03 9543 3838 or visit one of our Astro service centres.


WHERE CAN I OBTAIN MY TAX IDENTIFICATION NUMBER (TIN)?

You can get your TIN from the

MyTax Portal

or visit the nearest IRBM branch.


THIS CHANNEL IS NOT INCLUDED IN YOUR SUBSCRIPTION (TCINIIYS) - HD ENABLED BOX

Please ensure that you have subscribed to the mentioned channel.
If you're subscribed to this channel, follow below steps.

STEP 1
You need to refresh the signal on your box.
Refer to Refresh signal of your box guide.

STEP 2
If issue persist after 30 minutes, proceed to submit report via WhatsApp or Feedback Form.


HOW DO I KNOW WHICH TIER I'M IN?

Your Astro Rewards tier is based on how long you've continuously been an Active Astro Pay TV customer:

  • Magenta: 0 - 2 years
  • Silver: >2 - 9 years
  • Gold: >9 - 15 years
  • Diamond: >15+ years

The rewards you will receive depends on which tier you're in. Rewards are cumulative: If you're in Diamond tier, you will be able to enjoy all the benefits from Magenta, Silver, and Gold tiers.

You can check the tier you are entitled to via the My Astro app. Here's how:

1. Download the My Astro app
2. Login using your Astro ID
3. Go to Rewards
4. You can see your tier at the top of the page. Tap on it to see more info

If you cancel your Astro Pay TV services but resubscribe at a later date, your duration (year) with us will reset to zero and restart according to your new activation date. Your Astro Rewards tier will reset to Magenta.


CAN I DOWNLOAD CONTENT FOR OFFLINE VIEWING?

Unfortunately, downloading of content is not a feature that is currently available.


IS THERE A 12-MONTH OR 0-MONTH CONTRACT IF I SIGN UP ASTRO & BROADBAND?

No, Astro & Broadband only offers a 24-month contract period upon sign up.


WHAT ARE THE CHARGES FOR CUSTOMERS WHO ARE ON MULTI FREQUENCY E.G. EVERY 3 MONTHS, EVERY 6 MONTHS ETC.?

For multi-frequency customers, RM10.00 is charged per physical bill generated.


WILL I NEED TO TAKE A NEW CONTRACT AFTER MOVING?

Astro TV customers

No, you will not be required to take on a new contract after moving. If you still have an existing contract, the contract will continue.

Broadband / IPTV customers

Yes, your contract will be renewed to a new 24-month contract.


HOW DO I ENJOY 2 MONTHS ACCESS TO PRIME VIDEO BY AMAZON AT NO ADDITIONAL COST ON THE WEBSITE AND MOBILE APP?

You can enjoy Prime Video benefits on Prime Video website and/or mobile app for 2 months once you have activated your Prime Video access anytime between 24 April 2025 – 23 June 2025.


WHAT ARE THE CONTENT AVAILABLE IN THE BEIN SPORTS CONNECT APP?

Customers can enjoy major European football leagues, over 3,000 hours of live tennis and other global sporting events LIVE and on-demand on the app. You may check out the complete list of competitions available on the app here: beIN SPORTS CONNECT | Live Leagues and Competitions | LaLiga, Serie A, Ligue


CAN I REQUEST FOR AN INSTALLER TO INSTALL MY PLUG & PLAY BOX?

For Ultra/Ulti Plug & Play Box installation, it is recommended that you attempt to self-install by following the installation guide here, but there is an option to request for an installer to install the box at your premise. However, there will be a separate fee for this service request.


HOW DO I ACCESS THE IQIYI APP ON THE ULTRA/ULTI BOX?

After completing the subscription process, you will be able to access the iQIYI App on the Ultra/Ulti Box by following the steps below:

On your Ultra/Ulti Box
Step 1: At the Home menu, go to the App Rail and select "iQIYI"
Step 2: Click "OK" on your Astro remote
Step 3: While on the iQIYI App Home Page, navigate to "VIP account" located at the top left pane and click "Login". A page with a QR Code will be presented on your TV screen
Step 4: Scan the QR code using your mobile device and you will be directed to the iQIYI mobile app
Step 5: Follow the steps under "On Mobile App" below to pair your iQIYI account with your Ultra/Ulti Box

On the iQIYI Mobile App
Step 1: Download the iQIYI App on your mobile device
Step 2: At the login page, select "Continue with Astro"
Step 3: Log in with your Astro ID
Step 4: Click on the "Me" icon located at the bottom of the screen, and you will be presented with your iQIYI profile page
Step 5: Click on the in-app QR code scanner located at the top right corner of the screen
Step 6: Scan the QR Code displayed on your TV screen with the in-app QR code scanner. Refer to Step 3 under "On your Ultra/Ulti Box" above
Step 7: The screen on your TV will reload automatically and the iQIYI App home screen will be displayed. Now, you can enjoy the iQIYI App on your Ultra/Ulti Box!


WHAT HAPPENS TO THE SSID WHEN BAND STEERING IS ENABLED?

When Band Steering is enabled, only one SSID network name with one password is available. Example:

i. SSID: SSID, Password: 12345678


WILL I BE CHARGED FOR VIDEO ON DEMAND?

Video On Demand is FREE* for all Astro customers with connected Astro boxes (Ultra Box, Ulti Box, HD-PVR &PVR boxes). Aside from our extensive library of more than 110,000 video, you can also enjoy blockbuster movies on a pay-per-view basis.

Please note that your default pin is 0000 to make any purchases.

*Entitlement is based on subscription package.


WHY DO I NEED TO MAKE A ONE-MONTH ADVANCE PAYMENT WHEN I SIGN UP FOR AN ASTRO TV PACK?

Starting 21 June 2022, all new digital sign-ups for TV packs on astro.com.my will now include access to the Astro GO app within an hour upon checkout of your first month subscription fees (excluding tax). Install the app on your smartphones, tablets or computers and you can start streaming even before your Astro box arrives!


WHAT IS ASTRO FIRST?

The new Astro First (channel 480) serves as the one-stop, ultimate home cinema offering the biggest and latest local and international blockbuster films where you can:-

• Enjoy value for money viewing for local and international movies from only RM15* per movie (*excluding tax).

• Watch each movie for up to 12 different times over 48 hours* at your convenience (*unless stated otherwise).

• Watch local/regional movies or international movies from Hollywood studios as recent as 2 weeks or 3 months respectively from Malaysia’s cinematic release, in addition to exclusive titles only available on Astro First.


WHAT HAPPENS TO MY AMAZON PRIME ACCOUNT AFTER THE 2 MONTHS ACCESS TO PRIME VIDEO AT NO ADDITIONAL COST EXPIRES?

Customers who have activated the trial will be notified before it expires. They can choose to continue by subscribing at a price that will be disclosed later. If they are not interested, the trial will automatically expire after 2 months with no action required from them. Your Prime Video access will auto-expire, and you won’t be charged. However, please visit

https://product.astro.com.my/apps/primevideo

to stay updated on Prime Video.


WHERE CAN I GET MORE INFORMATION OR SIGN UP FOR THE ULTI BOX?

Please refer to these FAQs for more information, or click here to learn more and sign up for the Ulti Box. Alternatively, you may call 03-7481 8000 to get in touch with an Astro representative.


I AM AN IPTV CUSTOMER WHO DOES NOT HAVE THE ULTRA BOX. CH741 IS AVAILABLE TO ON MY ASTRO BOX BUT WHY I CAN'T ACCESS NETFLIX USING THAT CHANNEL?

Netflix is available to IPTV customers on the Ultra Box and Ulti Box. Non-Ultra Box customers will not be able to access Netflix on CH741. Please upgrade to the Ultra Box/Ulti Box to access Netflix on the Ultra Box.


WHY ARE SOME TITLES NOT AVAILABLE FOR DOWNLOAD ON ASTRO GO?

We try to make as many movies and TV shows available for download. However, for some titles, while we may have the rights to offer them via streaming, we may not be able to offer them for download.


WILL THERE BE ANY PENALTY FEES IF I CANCEL MY WETV VIP SUBSCRIPTION?

No, your subscription will be terminated at the end of your Astro billing date. Until then, you will still be able to access your WeTV VIP account.


WHAT INTERNET SPEEDS DO I NEED TO STREAM VIDEO ON DEMAND?

The minimum recommended internet speed is 10 Mbps for HD videos and 30 Mbps for 4K UHD videos.

You will be able to watch almost immediately while the content streams through your Astro Box. Buffer time for the video to load will depend on the speed of your broadband.


CAN I SWITCH FROM ONE CONTRACT TO ANOTHER FOR THE NEW PACKS? WILL I BE CHARGED A SWITCHING FEE?

For Residential Astro Pay TV customers: You may change your contract from e.g., 12-month to 24-month without incurring a switching fee or cancellation fee. However, if you change your contract from e.g., 24-month to 12-month, will be charged a cancellation fee accordingly if still within minimum term (contract) period. No switching fee applicable.


WHAT IS THE ASTRO X3 PACKS?

Astro X3 packs offer a new way to enjoy Astro — without the need for a set-top box or satellite dish, giving you a simpler and more flexible way to watch your favourite content. With no box required, you can start streaming your favourite entertainment shows and live sports instantly via the Astro app on selected Smart TVs and personal devices such as smartphones, tablets, and laptops — anytime, anywhere. And with just a 12-month contract, these plans offer greater flexibility while delivering the same breadth of content you enjoy with Astro.

You can choose from two flexible 12-month options, depending on your viewing preferences:

  • Astro X3: Entertainment 12 Pack – for a wide range of entertainment content
  • Astro X3: Sports 12 Pack – for live sports and comprehensive coverage


*No-contract options will be available from December 2026.


WHERE CAN I ACCESS THE TVBANYWHERE+ APP?

Starting 20 January 2026, all Astro customers can add on the TVBAnywhere+ app to their subscription via their Ultra/Ulti Box, the My Astro app or visit

astro.com.my.


WHO IS ELIGIBLE TO SUBSCRIBE TO THE ASTRO X3 PACKS?

The Astro X3 packs are available to both new and existing Astro customers, making it easier for customers to enjoy a fully digital viewing experience. For existing Astro customers, subscribing to an Astro X3 pack under a 12-month contract will be treated as a new subscription, and a separate account will be created.

To manage this subscription, customers will need to register a new Astro ID using a new email address. This ensures a smooth and seamless self-service experience, with each subscription managed independently.


WHAT IS THE FORM REQUIRED FOR TRANSFER OF EQUIPMENT OWNERSHIP / MERGE OF EQUIPMENT / SPLIT OF EQUIPMENT?

Please fill up the forms below for processing your request:
Transfer of Equiment Ownership Form


IS ZEE5 ON THE ULTRA/ULTI BOX THE SAME AS THE ZEE5 MOBILE APP AND WEBSITE?

You will be able to watch the same video on demand content on your Ultra/Ulti Box as the ZEE5 mobile app or website. However, ZEE5 live channels are currently not available on the Ultra/Ulti Box. Please stay tuned for updates!


I AM A 3RD PARTY, CAN I REQUEST ON BEHALF OF ACCOUNT HOLDER?

No, we’re unable to proceed if request from 3

rd

party. We will need account holder to submit the request or an Authorization letter from account holder is required.


WHY IS THERE A REQUIREMENT TO ENTER A 10-DIGIT ACCOUNT NUMBER?

By keying in the 10-digit account number, Astro will be able to provide better self-service options, as it allows Astro to customise automation options based on the needs of each customer's account.


HOW DO I SWITCH TO E-BILL?

To switch your bill delivery method to e-bill, you can do it through My Astro. Here's how:

1. Download the My Astro app or visit My Astro web
2. Login using your Astro ID
3. Go to Account > Bill delivery method
4. You will be able to switch your bill delivery method from your paper bill to e-bill. The bill will then be sent to your registered email address with Astro

Step 1:

Type ASTRO EBILL <Your 10-Digit Smart Card Number> <Your Email Address>

Example: ASTRO EBILL 0156123412 [email protected]

Step 2:

Send SMS to 66688

Note: This request must be sent from account holder’s mobile/primary number

*Standard telco charges and Terms & Conditions apply

💳 Want to manage your Astro bills easily?

📱 Download the My Astro app to:
- View and download bill statements
- Check payment history
- Pay in just a few taps


DO I HAVE TO RESET MY FAVOURITE CHANNELS LIST?

Yes, the Favourite channels will follow the latest channel list. Therefore, you will need to reset your Favourite channels.


ARE SUBTITLES AVAILABLE FOR THE CONTENT AND IF YES, IN WHAT LANGUAGES?

Yes, subtitles are available. Sun NXT offers English subtitles for most of the movies released in the year 2024 and onwards.


I'M HAVING TROUBLE WATCHING MY FAVOURITE SHOWS LIVE ON THE SUN NXT APP. I CAN SEE OTHER PROGRAMS FROM THE SAME CHANNEL, BUT NOT THIS SPECIFIC ONE. CAN YOU HELP ME UNDERSTAND WHY AND HOW TO FIX THIS?

Due to copyright restrictions, certain shows may not be available for live streaming. However, many shows become available for on-demand streaming shortly after their original airing. The availability and timing can vary depending on the specific show, streaming service, and licensing agreements in place.


WHY I WAS CHARGED WITH EARLY TERMINATION FEE (ETF)?

Any termination within contract period will be subjected to an Early Termination Fee (ETF).


I AM AN EXISTING ASTRO IPTV CUSTOMER, HOW SHOULD I CONNECT MY PLUG & PLAY BOX TO THE INTERNET?

Please refer below to set up your Ultra/Ulti Plug & Play Box.

To connect via LAN cable:

  1. Switch off your old Astro box.
  2. To connect your Plug& Play Box via LAN cable:
    a) Remove the LAN cable from your old Astro box and connect the LAN cable to your new Plug & Play Box.
    i) For Maxis IPTV customers, keep the other end of the LAN cable connected to your router.
    ii) For TIME IPTV customers, go to the other end of the same LAN cable, plug it out from your modem, and into any LAN port on your router. Ensure that you’re not plugging your LAN cable back into the same box.

Note: If you have a two-in-one modem & router, you can skip Step ii).

To connect via Wi-Fi:

Remove your LAN cable from your old Astro box, and do not plug it into your new Plug & Play Box.


I'VE ALREADY MADE THE ADVANCE PAYMENT UPON SIGN-UP, WHAT DO I HAVE TO PAY IN THE FIRST MONTH?

In your first Astro bill, the first month's bill will be deducted accordingly excluding tax. You will still need to pay the full tax amount for your first month as per your first month's bill.

Note: Advance payment is only applicable to Astro TV pack purchases. If you subscribe to an Astro Fibre + TV bundle, only one month of your TV subscription fee (excluding tax) is required to be paid upon sign-up. The full tax amount and the first-month subscription fee for Astro Fibre will be paid on your first month's bill.


HOW DO I RETURN MY ASTRO & BROADBAND DEVICES?

Kindly note that not all Astro & Broadband Devices are required to be returned. After service termination of your Astro & Broadband service, we will call you via your registered mobile number within 3 days to schedule a pickup appointment with our Astro agent if your device needs to be returned.

If you were not contacted within 3 working days to return your devices, you are required to discard your old Astro & Broadband devices only at registered collection centres for proper handling and management of e-waste in an environmentally sound manner. Click here to find a registered collection centre near you.

Frequently Asked Questions

1) I missed the pickup appointment; what do I do now?

You can reschedule the pick-up appointment by calling our agent directly.

2) Can I reschedule my pickup date?

Yes! You can call our agent back directly to reschedule the pickup date and time.

3) Do I have to pack my device(s) before handing it over to the Astro agent?

Our Astro agent will dismantle the devices for you. However, if your devices are already dismantled, please pack them in their original box/packaging if possible. If this option is not available to you, just hand the device(s) over to the Astro agent without any packaging. You will not be charged any fees if the original packaging has been damaged/lost.

4) Do I have to print anything or fill in any forms before handing my device(s) over to the Astro agent?

No, you do not have to prepare any documents before handing your device(s) over to the Astro agent! All you have to do is get your device(s)ready before the Astro agent arrives to ensure a smooth handover process.

5) I have the Astro & Broadband router and modem to return, however, the cable(s) that come with them are damaged/lost; will there be any penalty fees?

No, please return your old Astro & Broadband modem and its power supply unit (PSU). There will be no penalty fees if the cable is damaged or lost.

Recycle via Registered Collection Centres

For all recycling-related questions, please click here.


IS SERVICE TAX IMPOSED ON CUSTOMERS RESIDING IN LABUAN, LANGKAWI AND TIOMAN?

Yes, the current service tax law does not exempt services provided to customers residing in Labuan, Langkawi, and Tioman.


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