Sales & Service Tax (SST)
What is sales tax?
Service tax are charged by registered manufacturers of taxable goods and on the importation of taxable goods into Malaysia.
What is service tax?
The rate for service tax is 6% for all taxable services. Services that are imported or exported are exempted from service tax.
Which businesses must apply for sales & service tax registration in Malaysia?
|Group A: Accommodation
|Group B: Food & Beverages
|Group C: Night Club, Dance Halls, Health Centres, Massage Parlours, Public Houses, Beer House
|Group D: Private Clubs
|Group E: Gold Club & Golf Driving Range
|Group F: Betting & Gaming
|Group G: Professionals
|Group H: Credit Card/ Charge Card
|Group I: Other Service Providers