Released September 2019
In this release, ABSS have extended tariff code selection into all types of Sales layout.
Also included are SST compliance updates and some minor enhancements.
New SST tax types, as shown in the table below have been added for use in line with Royal Malaysia Customs Department (RMCD) requirements to report Imported Services, Exempted Taxable Services and Sales Tax Credit Deduction.
| SST Sub Type | Sub Type Description | Transaction Rate | Other Rate |
|---|---|---|---|
| IMV06 | Import Service Tax 6% | 0% | 6% (Imported Service) |
| IMN06 | Import Service Tax 6% (Non registered) | 0% | 6% (Imported Service) |
| OTH | Other Purchase Service Tax | 0% | – |
| PD02 | Sales Tax Credit Deduction 2% | 5% | 2% (Claimable) |
| PD04 | Sales Tax Credit Deduction 4% | 10% | 4% (Claimable) |
| TD06 | Exempted Taxable Service | 0% | 6% (Exempted) |
IMV06 and IMN06 both are meant to track the purchase of Imported Services
- IMV06 is to be used by SST-registered persons only. Payment will reflected in field 13(c) of SST02 report.
- IMN06 is to be used by Non-SST registered persons only, and payment will reflected in SST02A report.
OTH is used by Non-SST registered person, and payment will reflect in field 10(b) of SST02A report.
PD02 and PD04 are for SST-registered persons to record Purchases which are eligible for Sales Tax Credit Deduction of 2% and 4% respectively. These two new tax codes have a new field – Claimable Rate in Tax Code Information window, which defaults at 2% and 4%.
However, you may alter this value whenever authority updates it to a different rate. With the use of these tax codes, the Sale Tax Credit Deduction amount will be reflected in field 13(b) of SST02 report.
PD02 and PD04 are for SST-registered persons to record Purchases which are eligible for Sales Tax Credit Deduction of 2% and 4% respectively.
These two new tax codes have a new field – Claimable Rate in Tax Code Information window, which defaults at 2% and 4%.
However, you may alter this value whenever authority updates it to a different rate.
With the use of these tax codes, the Sale Tax Credit Deduction amount will be reflected in field 13(b) of SST02 report.
TD06 is used by a merchant to record Exempted Taxable Services in field 18(c) of SST02 report. In its Tax Code Information window, there is a new field Exempted Rate, which defaults at 6%.
This is to track the exempted tax amount, which can then be displayed on the Invoice.
You may alter the Exempted Rate whenever authority
updates it to a different rate.
Note: It is RMCD requirement to display exempted tax amount (if any) on invoices of the merchant.
Updated SST02 Detail Report
SST02 [Detail] report has been updated to reflect the newly added tax codes for Sales and Services Tax.
| SST Sub Type | Sub Type Description | SST02 Summary/Detail | SST02A Detail |
|---|---|---|---|
| IMV06 | Import Service Tax 6% | Field 11 (c) | – |
| PD02 | Sales Tax Credit Deduction 2% | Field 13 (b) tax amount | – |
| PD04 | Sales Tax Credit Deduction 4% | Field 13 (b) tax amount | – |
| TD06 | Exempted Taxable Service | Field 18 (c) | – |
| IMN06 | Import Service Tax 6% (Non registered) | – | Field 10 (a) Taxable service, tax payable |
| OTH | Other Purchase Service Tax | – | Field 10 (b) Taxable service, tax payable |
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