SALES AND

SERVICE TAX (SST)

• A REPLACEMENT OF GST

• EFFECTIVE DATE : 1
SEPTEMBER 2018

• INDIRECT TAX:
• SST
• EXCISE DUTY
• CUSTOM DUTY
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WHY SST?

(very specific)
 SUPPLY CHAIN
1. MANUFACTURER  2. WHOLESELLER  3. RETAILER  4. CUSTOMER

SST

SINGLE
STAGE TAX

FINAL TAX
 Supply chain
FINAL TAX

NO FINAL TAX
ONE TIME TAX
BERLAKU HERE
(before)
Registrant
 RESGISTRATION 1. ANNUAL TURNOVER >500k
2. Supply TAXABLE GOODS
REGISTRATION DATE:
Not later than the
last day of the month
following the month
in which he is liable
to be registered

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 METHOD

HOW TO / Retrospectively
DETERMINE / Prospectively
RM500k?
 1/10
1/9 – 30/9

AUGUST 31/8
(Be an official registrant)
NALTY IF
LURE TO
GISTER
Taxable person /
 1. Scope of sales tax – incl. manufacturer & importer
2. Registration (Historical & Future) – date for ST registrant
3. Taxable period (EVERY 2 MONTHS)

TAXABLE DUE DATE:

PERIOD Last day of

the
following
month, after
the end of
the taxable
period

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CC BY-NC
 First taxable period will be 1 month, the following period will be 2 months

(tak end dengan 31/12)

(end dengan 31/12)

DUE DATE:
Last day of
the
following
month, after
the end of
the taxable
period
PENALTY IF
FAILURE TO
SUBMIT SALES
TAX RETURN
PENALTY IF
INCORRECT
RETURN
 Total = 90 days

Pay SST
SST return
PENALTY IF
LATE PAYMENT
(mislead the argument)

Must know what is refund

and what is drawback only