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Note: Please be notified that this is Proposed guide only, any updates will be referred to Customs - SST

 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 from the following link, whether their company is registered under SST:
    Customs - SST Registration Status 
  • Please be notified that for SST, Sales Tax and Service Tax are separate Tax Acts.  


 SST List of Taxable Goods and Services


 SST Frequently Asked Questions (FAQ)


 SST Basic Information

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.                                                                                          
Bi-monthly filing cycle
Last day of SST submission 
Sept - Oct 201830 Nov 2018
Nov - Dec 201831 Jan 2018
Jan - Feb 201931 Mar 2018
Mar - Apr 201931 May 2018 
  • 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 Tax Codes for SST

Proposed Supply Tax Codes:

SALES (CUSTOMER)
Recommended Tax Code for GoodsDescription
SRG10Sales with 10% Sales Tax
SRG5Sales with 5% Sales Tax
SRG0Sales with 0% Sales Tax
ZREG0Export Sales with 0% Sales Tax
ZRLG0Sales to Designated Areas/ Special Areas with 0% Sales Tax
ESG0Sales which are exempted from Sales Tax
OSG0Out of Scope (Goods)


Recommended Tax Code for ServicesDescription
SRS6Sales with 6% Service Tax
SRS0Sales with 0% Service Tax
ZRES0Export Sales with 0% Service Tax
ZRLS0Sales to Designated Areas/ Special Areas with 0% Service Tax
ESS0Sales which are exempted from Service Tax 
OSS0Out of Scope Sales (Services)


Recommended Tax Code for Goods and ServicesDescription
NRCSNot Registered for Service Tax
NRCGNot Registered for Sales Tax

Proposed Purchase Tax Codes:

PURCHASE (SUPPLIER)
Recommended Tax Code for GoodsDescription
TXG10Purchase Invoices with 10% Sales Tax
TXG5Purchase Invoices with 5% Sales Tax
TXG0Purchase Invoices with 0% Sales Tax
IMG10Imports with 10% Sales Tax
IMG0Imports with 0% Sales Tax
NRG0Not Registered for Sales Tax 


Recommended Tax Code for ServicesDescription
TXS6Purchase Invoices with 6% Service Tax
TXS0Purchase Invoices with 0% Service Tax
IMS0Foreign Invoices with 0% Service Tax
NRS0Not Registered for Service Tax 


 SST Configurations
 System Level

1. Add New Category for SST 

Path: Accounting > Maintenance > Configuration > GL Category Maintenance

2. Add New GL code

Path: Accounting > Maintenance > Configuration > Add GL Code

for Sales Tax Registrant


for Service Tax Registrant


3. EMP Tax Configuration

Path: Control Panel > System Admin > EMP Configuration > Tax

General

Sales (Output Tax)

for Service Tax Registrant

Purchase (Input Tax)

for Service Tax Registrant




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