{"id":10088,"date":"2021-06-25T15:57:08","date_gmt":"2021-06-25T07:57:08","guid":{"rendered":"https:\/\/alexchanglaw.com\/?p=10088"},"modified":"2024-11-29T17:49:51","modified_gmt":"2024-11-29T09:49:51","slug":"akta-cukai-jualan-perkhidmatan-2018-barangan-dikecualikan-perkhidmatan-bercukai","status":"publish","type":"post","link":"https:\/\/alexchanglaw.com\/index.php\/akta-cukai-jualan-perkhidmatan-2018-barangan-dikecualikan-perkhidmatan-bercukai\/","title":{"rendered":"Akta Cukai Jualan dan Perkhidmatan 2018 Barangan dikecualikan  Perkhidmatan bercukai"},"content":{"rendered":"\n<p><a href=\"https:\/\/alexchanglaw.com\/index.php\/sales-services-tax-act-2018-exempted-goods-taxable-services\/\" target=\"_blank\" rel=\"noreferrer noopener\">English Version<\/a><\/p>\n\n\n\n<p>\u4e2d\u6587\u7248<\/p>\n\n\n\n<p><strong>Sales Services Tax Act 2018 Exempted Goods Taxable Services<\/strong><\/p>\n\n\n\n<p><strong><em>Akta Cukai Jualan dan Perkhidmatan 2018 Barangan dikecualikan  Perkhidmatan bercukai <\/em><\/strong><\/p>\n\n\n\n<p style=\"font-size:26px\">S<strong>ales and&nbsp; Services Tax Act 2018<\/strong><\/p>\n\n\n\n<h2><em>Akta Cukai Jualan dan Perkhidmatan 2018<\/em><\/h2>\n\n\n<div  class=\"wp-block-ultimate-post-image ultp-block-dfd65d \"><div class=\"ultp-block-wrapper\"><figure class=\"ultp-image-block-wrapper\"><div class=\"ultp-image-block ultp-image-block-none\"><img class=\"ultp-image\" src=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/Tax-Services-Sales-Coin-77821635.jpg\" alt=\"Image\" \/><\/div><\/figure><\/div><\/div>\n\n\n<h3><strong>Exempted Goods Taxable Services FAQ<\/strong><\/h3>\n\n\n\n<h3><strong><em>Soalan Lazim Tentang Barangan dikecualikan Perkhidmatan bercukai<\/em><\/strong><\/h3>\n\n\n\n<p>The Sales and Services Tax will take effect from&nbsp;<strong><em>September 1, 2018<\/em><\/strong>.<\/p>\n\n\n\n<p><em>Akta Cukai Jualan dan Perkhidmatan 2018 akan berkuatkasa pada <strong>September 1,2018<\/strong>.<\/em><\/p>\n\n\n\n<p>The Royal Malaysian Customs published and uploaded&nbsp; some guidelines to their website, we present them below, some relevant ones,&nbsp; for your easy reference&nbsp;as at August 16, 2018.<\/p>\n\n\n\n<p><em>Kastam Diraja Malaysia telah menerbit dan memuat naik beberapa garis panduan pada laman web mereka, kami membentangkannya di bawah, beberapa yang berkaitan, untuk rujukan anda setakat &nbsp;Ogos 16, 2018.<\/em><\/p>\n\n\n\n<p>Please check with the Royal Malaysian Customs website&nbsp;<a href=\"http:\/\/www.customs.gov.my\" target=\"_blank\" rel=\"noreferrer noopener\">http:\/\/www.customs.gov.my<\/a>&nbsp; and your tax consultants as there will be updates from time to time.<\/p>\n\n\n\n<p><em>Sila memyemak dengan laman web Kastam Diraja Malaysia <\/em><a href=\"http:\/\/www.customs.gov.my\" target=\"_blank\" rel=\"noreferrer noopener\"><em>http:\/\/www.customs.gov.my<\/em><\/a><em> dan penasihat cukai anda kerana ia akan dikemas kini dari semasa ke semasa.<br><br><\/em><\/p>\n\n\n\n<p><strong>Sales Tax<\/strong><\/p>\n\n\n\n<p><em><strong>Cukai Jualan<\/strong><\/em><\/p>\n\n\n\n<p>1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Application for <a href=\"http:\/\/SST-Exemption-Application-Announcement-CJ5\" target=\"_blank\" rel=\"noreferrer noopener\">exemption under Schedule C<\/a>, Item 1 and 2, updated August 23, 2018<\/p>\n\n\n\n<p><em>Permohonan <a href=\"http:\/\/SST-Exemption-Application-Announcement-CJ5\" target=\"_blank\" rel=\"noreferrer noopener\">pengecualian di bawah Jadual C<\/a>, Item 1 dan 2, dikemaskini pada 23 Ogos 2018<\/em><\/p>\n\n\n\n<p>2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proposed <a href=\"https:\/\/mysst.customs.gov.my\/IndustryGuides\" target=\"_blank\" rel=\"noreferrer noopener\">Subsidiary Legislation and various Industry Guides<\/a> now Available at Legislation and Industry Guides tabs; updated August 20, 2018<\/p>\n\n\n\n<p><em>Cadangan<a href=\"https:\/\/mysst.customs.gov.my\/IndustryGuides\" target=\"_blank\" rel=\"noreferrer noopener\"> Perundangan Subsidiari dan pelbagai Panduan Industri<\/a> kini disediakan di tab Perundangan dan Panduan Industri; dikemaskini pada Ogos 20,2018.<\/em><\/p>\n\n\n\n<p>3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Sales-Tax-Slides-Presentation-20180717.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">presentation slides on Sales Tax 2018<\/a> prepared by the Royal Malaysian Customs<\/p>\n\n\n\n<p><em><a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Sales-Tax-Slides-Presentation-20180717.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Slaid persembahan &nbsp;tentang Cukai Jualan 2018<\/a> disediakan oleh Kastam Diraja Malaysia<\/em><\/p>\n\n\n\n<p>4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A list of&nbsp;&nbsp; <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Sales-Tax-FAQ-20180717.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Frequently Asked Questions FAQ<\/a> on Sales Tax 2018<\/p>\n\n\n\n<p><em>Senarai <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Sales-Tax-FAQ-20180717.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Soalan Lazim FAQ<\/a> mengenai Cukai Jualan 2018<\/em><\/p>\n\n\n\n<p>5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The&nbsp; PROPOSED list of <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Proposed-Goods-Exempted-Sales-TAX-20180716.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">goods exempted from Sales Tax 2018<\/a>; updated July 16, 2018<\/p>\n\n\n\n<p><em>Cadangan <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Proposed-Goods-Exempted-Sales-TAX-20180716.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">senarai barangan dikecualikan daripada Cukai Jualan 2018<\/a>; dikemaskini pada Julai 16, 2018<\/em><\/p>\n\n\n\n<p>6 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; GETTING READY FOR <a href=\"https:\/\/mysst.customs.gov.my\/SSTForms\" target=\"_blank\" rel=\"noreferrer noopener\">SALES TAX EXEMPTION APPLICATION<\/a>, for qualified applicants;&nbsp; updated August 16, 2018.<\/p>\n\n\n\n<p><em>Bersedia untuk <a href=\"https:\/\/mysst.customs.gov.my\/SSTForms\" target=\"_blank\" rel=\"noreferrer noopener\">Permohonon Pengecualian Cukai Jualan<\/a>; untuk pemohon yang berkelayakan; dikemaskini pada Ogos 16, 2018<br><br><\/em><\/p>\n\n\n\n<p><strong>Service Tax<\/strong><\/p>\n\n\n\n<p><em><strong>Cukai Perkhidmatan<\/strong><\/em><\/p>\n\n\n\n<p>1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; LIST OF <a href=\"https:\/\/mysst.customs.gov.my\/RegisterBussiness#ServiceTax\" target=\"_blank\" rel=\"noreferrer noopener\">PROPOSED TAXABLE SERVICES<\/a> updated August 22, 2018<\/p>\n\n\n\n<p><em><a href=\"https:\/\/mysst.customs.gov.my\/RegisterBussiness#ServiceTax\" target=\"_blank\" rel=\"noreferrer noopener\">SENARAI PERKHIDMATAN CUKAI YANG DICADANGKAN<\/a> dikemaskini pada 22 Ogos 2018<\/em><\/p>\n\n\n\n<p>2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The list of <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Taxable-Services-20180808.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Taxable Services<\/a> under the Service Tax Act 2018 updated August 1, 2018<\/p>\n\n\n\n<p><em>Senarai <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Taxable-Services-20180808.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Perkhidmatan Bercukai<\/a> di bawah Akta Cukai Perkhidmatan 2018 dikemaskini pada 1 Ogos 2018<\/em><\/p>\n\n\n\n<p><strong>Goods and Services Tax&nbsp;<\/strong><\/p>\n\n\n\n<p><em><strong>Cukai Barangan dan Perkhidmatan<\/strong><\/em><\/p>\n\n\n\n<p>1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Submission <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Submission-GST-03-Return-Final-Taxable-Period.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">GST-03 Return for Final Taxable Period<\/a>;&nbsp; updated August 16, 2018<\/p>\n\n\n\n<p><em>Penyerahan GST-03 Kembali untuk Tempoh Bercukai Akhirl dikemaskini 16 Ogos,2018<\/em><\/p>\n\n\n\n<p>2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Final Submission GST-04 Return; updated August 16, 2018: details are as follows:<\/p>\n\n\n\n<p><em>Penyerahan Terakhir GST-04 Kembali; dikemaskini Ogos 16, 2018: butiran seperti berikut:<\/em><\/p>\n\n\n\n<p>Submission GST-04 Return<\/p>\n\n\n\n<p><em>Penyerahan GST-04 Kembali<\/em><\/p>\n\n\n\n<p>Please be informed that pursuant to Section 7 of Goods and Service Tax (Repeal) Act 2018, the non GST Registrants are required to submit the final GST-04 Return and make full payment for the amount of tax payable in connection with the supply, for the last taxable period within 30 days from September 1, 2018&nbsp; i.e. by or before&nbsp; September 30,&nbsp;&nbsp; 2018.<\/p>\n\n\n\n<p><em>Sila dimaklumkan bahawa menurut Seksyen 7 Akta Cukai Barang dan Perkhidmatan (Pemansuhan) 2018, Pendaftar bukan GST diminta untuk menyerah GST-04 Kembali terakhir dan membuat pembayaran penuh amaun cukai belum bayar berkaitan dengan pembekalan, untuk tempoh yang boleh dikenakan cukai dalam 30 hari dari September 1 ,2018, contohnya, pada atau sebelum September 30, 2018.<\/em><\/p>\n\n\n\n<p>For the <a href=\"https:\/\/alexchanglaw.com\/index.php\/disclaimer-terms-conditions-website-electronic-communications\/\" target=\"_blank\" rel=\"noreferrer noopener\">DISCLAIMER click here<\/a> for more information and<\/p>\n\n\n\n<p><em>Untuk <a href=\"https:\/\/alexchanglaw.com\/index.php\/disclaimer-terms-conditions-website-electronic-communications\/\" target=\"_blank\" rel=\"noreferrer noopener\">PENAFIAN klik sini<\/a> untuk maklumat lanjut dan<\/em><\/p>\n\n\n\n<p>Please check with the Royal Malaysian Customs website <a rel=\"noreferrer noopener\" href=\"http:\/\/www.customs.gov.m\" target=\"_blank\">http:\/\/www.customs.gov.m<\/a>y&nbsp; and your tax consultants as there will be <strong>MANY<\/strong> updates from time to time.<\/p>\n\n\n\n<p><em>Sila memyemak dengan laman web Kastam Diraja Malaysia <\/em><a rel=\"noreferrer noopener\" href=\"http:\/\/www.customs.gov.my\" target=\"_blank\"><em>http:\/\/www.customs.gov.my<\/em><\/a><em> dan penasihat cukai anda kerana ia akan ada <strong>BANYAK<\/strong> kemaskini dari semasa ke semasa.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>English Version \u4e2d\u6587\u7248 Sales Services Tax Act 2018 Exempted Goods Taxable Services Akta Cukai Jualan dan Perkhidmatan 2018 Barangan dikecualikan Perkhidmatan bercukai Sales and&nbsp; Services Tax Act 2018 Akta Cukai Jualan dan Perkhidmatan 2018 Exempted Goods Taxable Services FAQ Soalan Lazim Tentang Barangan dikecualikan Perkhidmatan bercukai The Sales and Services Tax will take effect from&nbsp;September [&hellip;]<\/p>\n","protected":false},"author":1804,"featured_media":11521,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[80],"tags":[81],"_links":{"self":[{"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts\/10088"}],"collection":[{"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/users\/1804"}],"replies":[{"embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/comments?post=10088"}],"version-history":[{"count":8,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts\/10088\/revisions"}],"predecessor-version":[{"id":11637,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts\/10088\/revisions\/11637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/media\/11521"}],"wp:attachment":[{"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/media?parent=10088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/categories?post=10088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/tags?post=10088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}