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Transitioning into sales tax and service tax – clarifying the confusion
This article addresses the reintroduction of the Sales and Service Tax (SST) regime in Malaysia on 1 September 2018.
The article is relevant for candidates preparing for FTX (MYS) Foundations in Taxation as well as providing a good
foundational read for candidates taking the TX (MYS) Taxation and ATX (MYS) Advanced Taxation exams. The article is
Sales and Services Tax (SST) was reintroduced by the Malaysian Government on 1 September 2018 to replace the Goods and
Services Tax (GST) which had only been introduced just over three years before that, on 1 April 2015. Prior to this, the country
was under a sales and service tax regime similar to the current SST regime, which as a result, is often coined as SST Version
2.0.
The author notes that there appears to be confusion amongst candidates on the SST regime as they tend to still apply the GST
principles. The fundamentals of the two tax regimes are rather distinct. The purpose of this article is to try to draw out the
difference between them and allow candidates to appreciate the basic principles of SST.
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