SST Consultancy services

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SST Tax Experts to Keep Your Business Compliant

Malaysia Ministry of Finance announced that Sales and Service Tax (SST) will come into effect in Malaysia on 1 September 2018. Every business enterprise has to submit the SST return every 2 months once or twice a week which is very crucial for as a business entrepreneurComplying with the SST rules and requirements is still a challenge to most companies. With the step-up audits by the Customs department and the foreseeable increase in the SST rate in the upcoming years, more focus should be placed on your SST compliance.


Our consultancy team comprise qualified personnel and is always updated with latest change in legislation and rulingsWe are use an advance accounting software to rendering the financial report to our clients in a timely and accurate manner. We are always ready to serve our valued clients on any SST matters. Our team is aware of the importance of timely and accurate submission of SST return and we take this seriouslyYou can count on us and rest assured that no more unnecessary penalties imposed.


Our SST services include 


  • Application of SST registration
  • Review and filing of SST return
  • Review and providing advice on accounting system
  • Providing SST advice on pre and post implementation
  • Providing SST advice on compliance process

Sales tax is a tax charged and levied:


  • on taxable goods manufactured in Malaysia by a taxable person and sold, used or disposed by him;
  • on taxable goods imported into Malaysia.

Sales tax is not charged:


  • on goods listed under Proposed Sales Tax (Goods Exempted From Sales Tax) Order; 
  • on certain manufacturing activities are exempted by Minister of Finance through Proposed Sales Tax (Exemption from Registration) Order.

Taxable Person

Taxable person is a person who manufactures taxable goods and is:

  • liable to be registered
    • Reached sales threshold
      • Manufacturer — RM 500,000.00
      • Sub-contractor — RM 500,000.00

    • registered under Sales Tax Legislation
      • Mandatorily registered
      • Voluntarily registered

How Sales Tax Works?

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Service tax is charged:


  • taxable services;
  • provided in Malaysia
  • by a registered person carrying on his business

Service tax is not chargeable:


  • imported services

Threshold:

  • Any person providing taxable services liable to be registered if the total amount of taxable services provided by him in 12 months exceed threshold.

    Rate of tax:

    • Fixed at a rate of 6%.
    • Provision of credit card or charge card services.
      • A specific rate of tax

      Licensing:

      • Any person who carries on business of providing taxable services in any prescribed establishment is required to be licensed under the service tax act.
        • Hotel
        • Insurance and Takaful
        • Food and beverage
        • Club
        • Gaming
        • Telecommunication / Pay-TV
        • Forwarding agents
        • Legal
        • Accounting
        • Surveying
        • Architectural
        • Valuer
        • Engineering
        • Consultancy
        • Employment agency
        • Security
        • Management services
        • Parking
        • Motor vehicle service or repair
        • Courier
        • Hire and drive car
        • Advertising
        • Domestic flight expect Rural Air Services
        • Credit or charge card
        • IT services
        • Electricity

      How Service Tax Works?

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