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

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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).
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''', need to declare imported service in '''SST-02A'''
* for '''Sales Tax registered ONLY''', need to declare imported service in '''SST-02A'''
* Tax code : '''IMSV'''
* Tax code : '''IMSV'''
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Revision as of 06:46, 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, need to declare imported service in SST-02A
  • for Sales Tax registered ONLY, need to declare imported service in SST-02A
  • Tax code : IMSV


IMSV.jpg


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


IMSVE.jpg



See also