SST Implementation

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SST IMPLEMENTATION

SST Registration

• Customs will be sending email to the GST registered company, in case they have been automatically registered for SST.
• In case the company has not received any email for Customs which notifying on the SST auto-registration, company needs to check in the following link, whether their company is registered under SST:
  https://sst01.customs.gov.my/account/inquiry 
• Please be notified that for SST, Sales Tax and Service Tax are separate Tax Acts.  

SST List of Taxable Goods and Services

• Please refer to the following link for SST- List of Taxable Goods: http://gst.customs.gov.my/en/SiteAssets/doc/PROPOSED%20GOODS%20EXEMPTED%20FROM%20SALES%20TAX%2016072018%20btm.pdf
• Please refer to the following link for SST- List of Taxable Services: http://www.customs.gov.my/ms/Documents/List%20of%20Proposed%20Taxable%20Services.pdf

SST - Frequently Asked Questions (FAQ) 

• Please refer to the following link for Sales Tax (English Version): https://mysst.customs.gov.my/assets/document/FAQ%20(BI)%20Sales%20Tax%202018.pdf
• Please refer to the following link for Sales Tax (Malay Version): https://mysst.customs.gov.my/assets/document/FAQ%20(BM)%20Cukai%20Jualan%202018.pdf
• Please refer to the following link for Service Tax (English Version): https://mysst.customs.gov.my/assets/document/FAQ%20(BM)%20Cukai%20Jualan%202018.pdf
• Please refer to the following link for Service Tax (Malay Version): https://mysst.customs.gov.my/assets/document/FAQ%20(BM)%20Cukai%20Perkhidmatan%202018.pdf

SST Basic Information

• SST is only applicable for Manufacturers and not for Distributors and Retailers. 
• SST has TWO separate acts, Sales Tax and Service Tax.
• SST should be filed as at bi-monthly (2 months - file once). This is different from GST, which are by monthly or quarterly filing.
• Example of SST basic filing cycle as per following table. Please take note that this is the basic filing cycle and submission. Customs may have emailed or notified your company if the filing cycle and submission date is different. Kindly follow the Custom's instructions if there is any. 

• Sales Tax accounts for 0%, 5% and 10% of tax rate, based on the list of Taxable Goods.
• Service Tax accounts for 6% of tax rate.
• Sales Tax should be filed following the date of Invoice issued. 
• Service Tax should be filed following the date of payment received. 
• To regard with this, it is advised to issue separate Invoice for Goods/ Sales and Service. 
• The printed Invoice for SST should have the indication of INVOICE and not TAX INVOICE that was done during GST. 

Proposed Supply Tax Codes:

Proposed Purchase Tax Codes:

Configurations: