SST Implementation

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)

Please refer to the following link for Sales Tax (English Version): Customs - Sales Tax (English Version)
Please refer to the following link for Sales Tax (Malay Version): Customs - Sales Tax (Malay Version)
Please refer to the following link for Service Tax (English Version): Customs - Service Tax (English Version)
Please refer to the following link for Service Tax (Malay Version): Customs - Service Tax (Malay Version)

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.

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 Goods	Description
SRG10	Sales with 10% Sales Tax
SRG5	Sales with 5% Sales Tax
SRG0	Sales with 0% Sales Tax
ZREG0	Export Sales with 0% Sales Tax
ZRLG0	Sales to Designated Areas/ Special Areas with 0% Sales Tax
ESG0	Sales which are exempted from Sales Tax
OSG0	Out of Scope (Goods)

Recommended Tax Code for Services	Description
SRS6	Sales with 6% Service Tax
SRS0	Sales with 0% Service Tax
ZRES0	Export Sales with 0% Service Tax
ZRLS0	Sales to Designated Areas/ Special Areas with 0% Service Tax
ESS0	Sales which are exempted from Service Tax
OSS0	Out of Scope Sales (Services)

Recommended Tax Code for Goods and Services	Description
NRCS	Not Registered for Service Tax
NRCG	Not Registered for Sales Tax

Proposed Purchase Tax Codes:

PURCHASE (SUPPLIER)
Recommended Tax Code for Goods	Description
TXG10	Purchase Invoices with 10% Sales Tax
TXG5	Purchase Invoices with 5% Sales Tax
TXG0	Purchase Invoices with 0% Sales Tax
IMG10	Imports with 10% Sales Tax
IMG0	Imports with 0% Sales Tax
NRG0	Not Registered for Sales Tax

Recommended Tax Code for Services	Description
TXS6	Purchase Invoices with 6% Service Tax
TXS0	Purchase Invoices with 0% Service Tax
IMS0	Foreign Invoices with 0% Service Tax
NRS0	Not Registered for Service Tax

Settings to be done by User

System Configurations

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

Sales (Output Tax)

for Sales Tax Registrant

Purchase (Input Tax)

for Sales Tax Registrant

Company's SST ID

Path: Control Panel > Developer > Organisation Structure > Company

Search for company > Edit

Item Tax Codes

User needs to download the list of Item Codes from EMP system, update the CSV file with the New SST Tax Codes.
Go to Inventory > Item > Item Listing
Download the Item Listing and update the new tax codes.
Upload the CSV file to EMP system at the following function: Inventory > Item > Upload Item
Following is the example to edit the CSV file. User only needs to edit the Tax Code columns.

Recommended Tax Codes for Items:

For Service Tax Registrant:

	Sales	Purchase
Inventory/Goods	SRG0	TXG0
Service	SRS6	TXG6

For Sales Tax Registrant:


Inventory/Goods	S
Sales

Private & Confidential