Only top-ups performed by Malaysian citizens who register for a U Mobile Prepaid line using a MyKad are subject to Service Tax. Malaysian Army or Malaysian Police identity card holders are not subject to Service Tax. However, top-ups performed by non-Malaysian citizens are subject to Service Tax. For example, if a non-Malaysian citizen tops up RM30.00, a Service Tax of RM1.70 will be deducted and a sum of RM28.30 will be credited into his/her prepaid account.