Sales and Service Tax
Sales and Service Tax (SST)
What is Sales and Service Tax (SST)?
- Service tax is a tax charged and levied on taxable services provided by any taxable person in Malaysia in the course and furtherance of business.
- Sales tax is 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.
Why do we need to charge SST?
- Under Section 7 of Service Tax Act 2018, a tax to be known as service tax shall be charged and levied on any taxable service provided in Malaysia by a registered person in carrying on his business.
Effective Date & Rate
- Effective date: 1st December 2021
- Rate: 6%
What is subject to SST?
| Items | Subject to SST |
|---|---|
| EasyLaw Service Charge (Know More) | Yes |
| Courier & Handling Fees | Yes |
| Land Office Disbursement (Know More) | No |
Example of Calculation
Example 1 (Local Private Land Search)
| Items | Amount (RM) |
|---|---|
| EasyLaw Service Charge | 20 |
| Land Office Disbursement | 30 |
| SST Calculation | 20 x 6% = 1.20 |
| Total Amount | 51.20 |
Example 2 (Local Private Land Search with Hardcopy)
| Items | Amount (RM) |
|---|---|
| EasyLaw Service Charge | 20 |
| Land Office Disbursement | 30 |
| Courier & Handling Fees | 20 |
| SST Calculation | (20 + 20) x 6% = 2.40 |
| Total Amount | 72.40 |
Inquiry
- If you have any questions feel free to contact us at +6019-617 6178
- Chat with us: bit.ly/myeasychat