| Line 6: | Line 6: | ||
::SST tax code consists of Sales Tax and Service Tax. | ::SST tax code consists of Sales Tax and Service Tax. | ||
[[File:SST-02 Guide ( | [[File:SST-02 Guide (3).png]] | ||
<br /> | <br /> | ||
| Line 28: | Line 28: | ||
! No !! Tax Code || Description || Tax Rate || SST-02 column | ! No !! Tax Code || Description || Tax Rate || SST-02 column | ||
|- | |- | ||
| 01 || SU || Goods Own Used/Disposed 10% || 10% || | | 01 || SU || Goods Own Used/Disposed 10% || 10% || B1_9 <br /> B2_11B | ||
|- | |- | ||
| 02 || SU5 || Goods Own Used/Disposed 5% || 5% || | | 02 || SU5 || Goods Own Used/Disposed 5% || 5% || B1_9 <br /> B2_11A | ||
|} | |} | ||
<br /> | <br /> | ||
| Line 82: | Line 82: | ||
! No !! Tax Code || Description || Tax Rate || SST-02 column | ! No !! Tax Code || Description || Tax Rate || SST-02 column | ||
|- | |- | ||
| 01 || SV || Service Tax 6% || 6% || | | 01 || SV || Service Tax 6% || 6% || B1_10 <br /> B2_11C | ||
|} | |} | ||
<br /> | <br /> | ||
| Line 92: | Line 92: | ||
! No !! Tax Code || Description || Tax Rate || SST-02 column | ! No !! Tax Code || Description || Tax Rate || SST-02 column | ||
|- | |- | ||
| 01 || SUV || Service Own Use 6% || 6% || | | 01 || SUV || Service Own Use 6% || 6% || B1_9 <br /> B2_11C | ||
|- | |- | ||
|} | |} | ||
Revision as of 03:29, 15 September 2018
Introduction
- Explain the importance and usage of SST Tax Code reflect to SST-02.
SST Tax Code
- SST tax code consists of Sales Tax and Service Tax.
.png)
Sales
1) Standard
No Tax Code Description Tax Rate SST-02 column 01 ST Sales Tax 10% 10% B1_8
B2_11B02 ST5 Sales Tax 5% 5% B1_8
B2_11A
2) Deemed Supply (Own Used/Disposed)
No Tax Code Description Tax Rate SST-02 column 01 SU Goods Own Used/Disposed 10% 10% B1_9
B2_11B02 SU5 Goods Own Used/Disposed 5% 5% B1_9
B2_11A
3) Sales - Exempted
No Tax Code Description Tax Rate SST-02 column 01 STE Sales Tax Exempted 02 SE Sales Tax Export/Special Area/Designated Area B18_A 03 SEA Sales Tax Exempted - Schedule A More on Government & Local Authority Dept B18_B1 04 SEB Sales Tax Exempted - Schedule B More on Control Product & Medical Product B18_B2 05 SEC1 Sales Tax Exempted - Schedule C (Item 1) B18_B3 (i) 06 SEC2 Sales Tax Exempted - Schedule C (Item 2) B18_B3 (i) 07 SEC3 Sales Tax Exempted - Schedule C (Item 3) B18_B3 (ii) 08 SEC4 Sales Tax Exempted - Schedule C (Item 4) B18_B3 (ii) 09 SEC5 Sales Tax Exempted - Schedule C (Item 5) B18_B3 (iii)
4) Purchase - Exempted
No Tax Code Description Tax Rate SST-02 column 01 PEC1 Purchase Tax Exempted - Schedule C (Item 1) B19 02 PEC2 Purchase Tax Exempted - Schedule C (Item 2) B19 03 PEC3 Purchase Tax Exempted - Schedule C (Item 3) B20 04 PEC2 Purchase Tax Exempted - Schedule C (Item 4) B20 05 PEC3 Purchase Tax Exempted - Schedule C (Item 5) B21
Service
1) Standard
No Tax Code Description Tax Rate SST-02 column 01 SV Service Tax 6% 6% B1_10
B2_11C
2) Deemed Supply (Own Used/Disposed)
No Tax Code Description Tax Rate SST-02 column 01 SUV Service Own Use 6% 6% B1_9
B2_11C