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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% (IMSV). | |||
* for Service Tax registered ONLY, need to declare in SST-02 | * for Service Tax registered ONLY, need to declare in SST-02 | ||
* for non-SST registered or Sales Tax registered ONLY, need to declare imported service in '''SST-02A''' | * for non-SST registered or Sales Tax registered ONLY, need to declare imported service in '''SST-02A''' | ||
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==Imported Service Tax Exempted== | ==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 | * Need to declare in SST-02 | ||
* Tax code : '''IMSVE''' | * Tax code : '''IMSVE''' | ||
Revision as of 06:45, 18 October 2022
Imported Service Tax
Purchase service from oversea by any companies in Malaysia and it is subject to imported service tax 6% (IMSV).
- for Service Tax registered ONLY, need to declare in SST-02
- for non-SST registered or 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
