Sales and Services Tax (SST) Updates

What is Sale Tax?

* Single stage tax charged and levied on :

i) taxable goods manufactured in Malaysia by a taxable person and sold by him (including used and disposed off) ; and

ii) taxable goods imported into Malaysia.

What is Service Tax?

* A tax charged on :

i) any provision of taxable services;

ii) made in the course or furtherance of any businesses;

iii) by a taxable person; and

iv) in Malaysia.