Schedule C3 & C4
Return & Payment
Non-Registrant : Imported Service
Retrieve Saved Request
| 1300 888 500
What Is SST
Registering your Business
Accounting for SST
Filing Tax Returns
Legislation & Guides
SST Contact Person
Drop Us Your Inquiries
a) What is Service Tax?
Service tax that is a tax charged and levied on taxable services provided by any taxable person in Malaysia in the course and furtherance of business.
Taxable person is any person who belongs in Malaysia and is prescribed to be a taxable person.
Taxable service is any service which prescribed to be a taxable service.
b) When is Service Tax due and payable?
Tax is due and payable when payment is received for taxable service provided to customer by the taxable person
c) What is Sales Tax?
A single stage tax levied on imported and locally manufactured goods, either at the time of importation or at the time the goods are sold or otherwise disposed of by the manufacturer.
Any person providing taxable services liable to be registered if the total amount of taxable services provided by him in 12 months exceed threshold.
e) Taxable Period
Date and Time
Last Update: 26/05/2019 11:00 PM
© Copyright Reserved | Malaysia Sales & Service Tax (SST).
Best viewed in
latest version with 1280 x 800 screen resolution and above.
Jabatan Kastam Diraja Malaysia,
Kompleks Kementerian Kewangan No 3,
Persiaran Perdana, Presint 2,