Dossnett Consulting

SST

A significant widening of the SST scope was introduced on 1 July 2025 imposing tax on more products and services not previously taxed.

Sales Tax

Sales tax is levied on taxable goods manufactured in Malaysia by manufacturers and importers at the rate of 5% or 10%. Manufacturers can enjoy sales tax exemption on raw materials, components and packing materials, machinery and equipment used in the manufacturing process.

Service Tax

Service tax is charged and levied on :

  • taxable services provided in Malaysia by taxable persons,
  • Any imported taxable service and
  • Digital services.

Only services prescribed in the Service Tax Regulations 2018 and Digital Services Regulations 2019 are considered to be taxable services.

Areas Of Concern

Sales Tax

  • In view of the expansion of tax on more products, am I now a taxable person?
  • What tariff codes do I use?
  • What is the value for sales tax purposes?
  • Am I using all the sales tax exemptions available correctly?
  • How do I handle a Sales Tax Audit?

Service Tax

  • In view of the expansion of scope, am I now providing taxable services?
  • Am I eligible for the B2B exemptions?
  • How do I calculate the threshold for service tax registration?
  • What is the value of the taxable services provided by my company?

Our Services

Sales Tax

  • Determination of taxable and non-taxable goods
  • Obtaining the correct tariff code
  • Applying for sales tax registration
  • Applying for the various exemptions under the Sales Tax Act 2018 and various legislations
  • Advice and Training in sales tax procedures and documentation
  • Applying for Customs Duty Exemptions from MIDA
  • Handling a Sales Tax Audit

Service Tax

  • Determining taxable and non-taxable services
  • Application for service tax registration
  • Advice and training on service tax procedures
  • Handling a Service Tax Audit
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Dossnett Consulting

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