(→Sales) |
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| 04 || SEB || Sales Tax Exempted - Schedule B More on Control Product & Medical Product || || B18_B2 | | 04 || SEB || Sales Tax Exempted - Schedule B More on Control Product & Medical Product || || B18_B2 | ||
|- | |- | ||
| 05 || SEC1 || Sales Tax Exempted - Schedule | | 05 || SEC1 || Sales Tax Exempted - Schedule C (Item 1) || || B18_B3 (i) | ||
|- | |- | ||
| 06 || SEC2 || Sales Tax Exempted - Schedule | | 06 || SEC2 || Sales Tax Exempted - Schedule C (Item 2) || || B18_B3 (i) | ||
|- | |- | ||
| 07 || SEC3 || Sales Tax Exempted - Schedule | | 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) | |||
|} | |} | ||
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! No !! Tax Code || Description || Tax Rate || SST-02 column | ! No !! Tax Code || Description || Tax Rate || SST-02 column | ||
|- | |- | ||
| 01 || PEC1 || Purchase Tax Exempted - Schedule | | 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 | ||
|} | |} | ||
<br /> | <br /> | ||
Revision as of 10:40, 7 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.
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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_8
B1_902 SU5 Goods Own Used/Disposed 5% 5% B1_8
B1_9
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_8
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_8
B1_9