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==Imported Service Tax== | ==Imported Service Tax== | ||
Purchase service from oversea by any companies in Malaysia and it is subject to '''imported service tax 6%'''. | Purchase service from oversea by any companies in Malaysia and it is subject to '''imported service tax 6%'''. | ||
* for '''Service Tax registered ONLY,''' need to declare in SST-02 | * for '''Service Tax registered ONLY,''' need to declare together with other service tax in SST-02 | ||
* for '''non-SST registered''', need to declare imported service in '''SST-02A''' | * for '''non-SST registered''', need to declare imported service in '''SST-02A''' | ||
* for '''Sales Tax registered ONLY''', need to declare imported service in '''SST-02A''' | * for '''Sales Tax registered ONLY''', need to declare imported service in '''SST-02A''' | ||
Revision as of 06:48, 18 October 2022
Imported Service Tax
Purchase service from oversea by any companies in Malaysia and it is subject to imported service tax 6%.
- for Service Tax registered ONLY, need to declare together with other service tax in SST-02
- for non-SST registered, need to declare imported service in SST-02A
- for Sales Tax registered ONLY, need to declare imported service in SST-02A
- Tax code : IMSV
Imported Service Tax Exempted
Any company in Malaysia who acquires taxable services of Group G item (a), (b), (c), (d), (e), (f), (g), (h) and (i) from any company within the same group of companies outside Malaysia. It is Exempted.
- Need to declare in SST-02
- Tax code : IMSVE
