{"id":6116,"date":"2018-08-11T16:04:39","date_gmt":"2018-08-11T08:04:39","guid":{"rendered":"http:\/\/alexchanglaw.com\/?p=6116"},"modified":"2024-11-29T17:49:24","modified_gmt":"2024-11-29T09:49:24","slug":"sales-services-tax-act-2018-exempted-goods-taxable-services","status":"publish","type":"post","link":"https:\/\/alexchanglaw.com\/index.php\/sales-services-tax-act-2018-exempted-goods-taxable-services\/","title":{"rendered":"Sales Services Tax Act 2018 Exempted Goods Taxable Services"},"content":{"rendered":"<p><a href=\"https:\/\/alexchanglaw.com\/index.php\/sales-services-tax-act-2018-exempted-goods-taxable-services-chinese\/\" target=\"_blank\" rel=\"noopener\">\u4e2d\u6587\u7248<\/a><\/p>\n<p><a href=\"https:\/\/alexchanglaw.com\/index.php\/akta-cukai-jualan-perkhidmatan-2018-barangan-dikecualikan-perkhidmatan-bercukai\/\" target=\"_blank\" rel=\"noopener\">Versi Bahasa<\/a><\/p>\n<h2>Sales and&nbsp; Services Tax Act 2018<\/h2>\n<h3>Exempted Goods Taxable Services FAQ<\/h3>\n<p><img loading=\"lazy\" class=\"alignleft size-medium wp-image-6125\" src=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/Tax-Services-Sales-Coin-77821635-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\">The Sales and Services Tax will take effect from <em><strong>September 1, 2018<\/strong><\/em>.<\/p>\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 <span style=\"color: #000080;\">as at August 16, 2018<\/span>.<\/p>\n<p>Please check with the Royal Malaysian Customs website&nbsp;<a href=\"http:\/\/www.customs.gov.my\" target=\"_blank\" rel=\"noopener\">http:\/\/www.customs.gov.my<\/a>&nbsp; and your tax consultants as there will be updates from time to time.<\/p>\n<h3><\/h3>\n<h3><\/h3>\n<h3>Sales Tax<\/h3>\n<ol>\n<li>Application for <a href=\"http:\/\/SST-Exemption-Application-Announcement-CJ5\" target=\"_blank\" rel=\"noopener\">exemption under Schedule C<\/a>, Item 1 and 2,&nbsp;updated <span style=\"color: #0000ff;\">August 23, 2018<\/span><\/li>\n<li>Proposed <a href=\"https:\/\/mysst.customs.gov.my\/IndustryGuides\" target=\"_blank\" rel=\"noopener\">Subsidiary Legislation and various Industry Guides<\/a> now Available at Legislation and Industry Guides tabs; updated <span style=\"color: #0000ff;\">August 20, 2018<\/span><\/li>\n<li>A <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Sales-Tax-Slides-Presentation-20180717.pdf\" target=\"_blank\" rel=\"noopener\">presentation slides<\/a> on Sales Tax 2018 prepared by the Royal Malaysian Customs<\/li>\n<li>A list of&nbsp; &nbsp;<a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Sales-Tax-FAQ-20180717.pdf\" target=\"_blank\" rel=\"noopener\">Frequently Asked Questions FAQ<\/a>&nbsp;on Sales Tax 2018<\/li>\n<li>The&nbsp;&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=\"noopener\">goods exempted from Sales Tax<\/a> 2018;&nbsp;updated <span style=\"color: #0000ff;\">July 16, 2018<\/span><\/li>\n<li>GETTING READY FOR <a href=\"https:\/\/mysst.customs.gov.my\/SSTForms\" target=\"_blank\" rel=\"noopener\">SALES TAX EXEMPTION APPLICATION<\/a>, for qualified applicants;&nbsp;&nbsp;updated <span style=\"color: #0000ff;\">August 16, 2018<span style=\"color: #800000;\">.&nbsp;<\/span><\/span><\/li>\n<\/ol>\n<h3>Service Tax<\/h3>\n<ol>\n<li>LIST OF <a href=\"https:\/\/mysst.customs.gov.my\/RegisterBussiness#ServiceTax\" target=\"_blank\" rel=\"noopener\">PROPOSED TAXABLE SERVICES<\/a>&nbsp;updated <span style=\"color: #0000ff;\">August 22, 2018<\/span><\/li>\n<li>The list of <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Taxable-Services-20180808.pdf\" target=\"_blank\" rel=\"noopener\">Taxable Services<\/a> under the Service Tax Act 2018&nbsp;updated <span style=\"color: #0000ff;\">August 1, 2018<\/span><\/li>\n<\/ol>\n<h3>Goods and Services Tax<\/h3>\n<ol>\n<li>Submission <a href=\"http:\/\/alexchanglaw.com\/wp-content\/uploads\/2018\/08\/SST-Submission-GST-03-Return-Final-Taxable-Period.pdf\" target=\"_blank\" rel=\"noopener\">GST-03 Return for Final Taxable Period<\/a>;&nbsp; updated <span style=\"color: #0000ff;\">August 16, 2018<\/span><\/li>\n<li>Final Submission GST-04 Return;&nbsp;<span style=\"color: #0000ff;\">updated August 16, 2018: <\/span><span style=\"color: #800000;\">details are as follows:&nbsp;<\/span><\/li>\n<\/ol>\n<p style=\"padding-left: 30px;\"><strong>Submission GST-04 Return<\/strong><br \/>\nPlease 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<p>For the <a href=\"http:\/\/alexchanglaw.com\/index.php\/disclaimer-terms-conditions-website-electronic-communications\/\" target=\"_blank\" rel=\"noopener\">DISCLAIMER click here<\/a> for more information and<\/p>\n<p>Please check with the Royal Malaysian Customs website&nbsp;<a href=\"http:\/\/www.customs.gov.my\" target=\"_blank\" rel=\"noopener\">http:\/\/www.customs.gov.my<\/a>&nbsp; and your tax consultants as there will be <span style=\"color: #ff6600;\">MANY<\/span> updates from time to time.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e2d\u6587\u7248 Versi Bahasa Sales and&nbsp; Services Tax Act 2018 Exempted Goods Taxable Services FAQ The Sales and Services Tax will take effect from September 1, 2018. 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 as at August 16, 2018. Please [&hellip;]<\/p>\n","protected":false},"author":1803,"featured_media":11521,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[67],"tags":[84],"_links":{"self":[{"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts\/6116"}],"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\/1803"}],"replies":[{"embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/comments?post=6116"}],"version-history":[{"count":27,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts\/6116\/revisions"}],"predecessor-version":[{"id":11636,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts\/6116\/revisions\/11636"}],"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=6116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/categories?post=6116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/tags?post=6116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}