SST-Imported Service (SST-02A): Difference between revisions

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==Imported Service Tax==
==Imported Service Tax (IMSV)==
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 together with other service tax in SST-02
* for '''Service Tax registered ONLY,''' 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''', declare imported service in '''SST-02A'''
* for '''Sales Tax registered ONLY''', need to declare imported service in '''SST-02A'''
* for '''Sales Tax registered ONLY''', declare imported service in '''SST-02A'''
* Tax code : '''IMSV'''
* Enter at '''Cash Book Entry (PV)''' or at '''Supplier/Purchase Invoice'''. See the illustration below.
* use Tax code : '''IMSV'''
<br />
<br />
:[[File:IMSV.jpg |800px]]
:[[File:IMSV.jpg |800px]]
<br />
<br />


==Imported Service Tax Exempted==
==Imported Service Tax Exempted (IMSVE)==
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'''.
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'''
* Enter at '''Cash Book Entry (PV)''' or at '''Supplier/Purchase Invoice'''. See the illustration below.
* use Tax code : '''IMSVE'''
<br />
<br />
:[[File:IMSVE.jpg |800px]]
:[[File:IMSVE.jpg |800px]]
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==How to get print SST-02A?==
==How to get print SST-02A?==
1. Go to '''File | Company Profile...'''<br />
2. Make sure the '''Service Tax No''' field is '''BLANK'''.<br />
:[[File:SST-02A-03.jpg |500px]]
Note:
For '''Service Tax Registered company''', it is declare together with other service tax in SST-02
<br />
3. Save it.<br />
4. Logout and login again.<br />
5. Go to menu : '''SST/GST | Print SST-02A...'''
:[[File:SST-02A-01.jpg |300px]]
:[[File:SST-02A-01.jpg |300px]]
<br />
<br />
1. Go to '''File | Company Profile...'''
2. Make sure the '''Service Tax No''' field is '''BLANK'''.
<br />
:[[File:SST-02A-03.jpg |300px]]
<br />
3. Save it.
4. Logout and login again.


==See also==
==See also==
* [[Maintain Tax (SST)]]
* [[Maintain Tax (SST)]]

Latest revision as of 03:30, 27 October 2022

Imported Service Tax (IMSV)

Purchase service from oversea by any companies in Malaysia and it is subject to imported service tax 6%.

  • for Service Tax registered ONLY, declare together with other service tax in SST-02
  • for non-SST registered, declare imported service in SST-02A
  • for Sales Tax registered ONLY, declare imported service in SST-02A
  • Enter at Cash Book Entry (PV) or at Supplier/Purchase Invoice. See the illustration below.
  • use Tax code : IMSV


IMSV.jpg


Imported Service Tax Exempted (IMSVE)

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
  • Enter at Cash Book Entry (PV) or at Supplier/Purchase Invoice. See the illustration below.
  • use Tax code : IMSVE


IMSVE.jpg


How to get print SST-02A?

1. Go to File | Company Profile...
2. Make sure the Service Tax No field is BLANK.

SST-02A-03.jpg
Note:
For Service Tax Registered company, it is declare together with other service tax in SST-02


3. Save it.
4. Logout and login again.
5. Go to menu : SST/GST | Print SST-02A...

SST-02A-01.jpg


See also