1.

Cost 190,000
Postage 1550
Insurance 1200
192,750
Import duty (20%) 18,550
231,300
Sales tax (10%) 23,130

2a.
Sales Sales tax (10%)
Sold to a hotel in Labuan 60,000 Nil
Sold to a departmental store in Sabah 250,000 25,000
Sold to a supermarket in Vietnam 400,000 Nil
Total sales tax payable RM25,000

b.
Sales tax due: 30/11/2018
Taxable period: 1/9/2018 – 31/10/2018

3.
a. Sales tax payable
= 2,700,000 x 10%
= RM270,000
b. 15 September 2019 1/7/2019 – 31/8/2019
c. Sales tax due: 15 October 2019 30/9/2019
Shoplee paid on 10 November 2019
Penalty:
10% x 270,000 = RM27,000 (1/10 – 30/10)
15% x 270,000 = RM40,500 (31/10 – 29/11) < cannot apportion
RM67,500
d. Sales tax: 30% x 270,000 = 81,000
Drawback of RM81,000
4. A person must apply for service tax license when the service provider provides taxable services in
Malaysia and reached the threshold amount of RM500,000 taxable services in 12-month period. In
the case of Meow-meow Sdn Bhd, the company is taxable under Group A: Accommodation. If the
taxable services exceed the threshold, the company must apply the service tax license.
5.
a. 1 July 2019 – 31 August 2019
b.

Payments received in July 2019 comprises of:

June 2019 invoices 10,000
July 2019 invoices 60,000
Payments received in August 2019 comprises
of:
July 2019 invoices 15,000
August 2019 invoices 45,000
Taxable service 130,000
Sales tax rate 6%
Sales tax payable 7,800

6. a.
According to section 11(1) of Service Tax Act 2018, the service tax is payable when payment is
received for the taxable service provided to the customer by the registered person.
When the whole or any part of the payment for any taxable service provided is not received from
the customer within 12 months from the date of the invoice, service tax shall be payable on the day
following that period of 12 months.
1 July 2019- The due date of service tax payable in this case is 31 July 2019, because service tax is
due at the last day of the month following the end of his taxable period.
b.
Service value Service tax
(6%)
Provision of services (invoiced) –payment not 300,000 Nil
received
Receipt of payment for services invoiced in 200,000 12,000
April 2019
Receipt of payment for services invoiced in May 250,000 15,000
and June 2019
Total service tax payable 27,000

1 August 2019-31 August 2019 10% x 27,000 = 2,700

1 September 2019 – 30 September 2019 15% x 27,000 = 4,050
Total penalty 6,750