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Sales and service tax in malaysia pdf. The proposed rates of tax will 5 and 10 or a specific rate. Goods are taxable unless specifically listed as being exempt from sales tax. Or b imported into malaysia by any person. A tax to be known as sales tax shall be charged and levied on all taxable goods a manufactured in malaysia by a registered manufacturer and sold used or disposed of by him.
From 1 september 2018 the sales and services tax sst will replace the goods and services tax gst in malaysia. The move of scrapping the 6 gst has paved the way for the re introduction of sst 2 0 which will come into effect in 1 september 2018. Service tax that is a tax charged and levied on taxable services provided by any taxable person in malaysia in the course and furtherance of business. Here are the details on how the sst works the registration process returns and payment of the sst and the transitional measures to take after the abolishment of the gst.
This website is developed to enable the public to access information related to the royal malaysian customs department includes corporate information organization and customs related matters such as sales and service tax sst. Contact us jabatan kastam diraja malaysia kompleks kementerian kewangan no 3 persiaran perdana presint 2 62596 putrajaya hotline. The ministry of finance mof announced that sales and service tax sst which administered by the royal malaysian customs department rmcd will come into effect in malaysia on 1 september 2018. Manufactured goods exported would not be subject to sales tax.
Sales and service tax sst in malaysia.
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