{"id":9694,"date":"2021-06-14T11:58:16","date_gmt":"2021-06-14T03:58:16","guid":{"rendered":"https:\/\/alexchanglaw.com\/?p=9694"},"modified":"2024-11-29T17:48:44","modified_gmt":"2024-11-29T09:48:44","slug":"sales-services-tax-act-2018-exempted-goods-taxable-services-chinese","status":"publish","type":"post","link":"https:\/\/alexchanglaw.com\/index.php\/sales-services-tax-act-2018-exempted-goods-taxable-services-chinese\/","title":{"rendered":"Sales and Goods Services Tax Act 2018"},"content":{"rendered":"\n

English Version<\/a><\/p>\n\n\n\n

Versi Bahasa<\/a><\/p>\n\n\n\n

Exempted Goods Taxable Services FAQ<\/p>\n\n\n\n

\u9500\u552e\u53ca\u670d\u52a1\u7a0e\u6cd5\u6848 2018<\/p>\n\n\n\n

\u514d\u7a0e\u5546\u54c1\u7684\u5e94\u7a0e\u670d\u52a1 \u5e38\u89c1\u95ee\u9898<\/p>\n\n\n\n

The Sales and Services Tax will take effect from September 1, 2018<\/em><\/strong>.<\/p>\n\n\n\n

The Royal Malaysian Customs published and uploaded  some guidelines to their website, we present them below, some relevant ones,  for your easy reference as at August 16, 2018.<\/p>\n\n\n\n

Please check with the Royal Malaysian Customs website http:\/\/www.customs.gov.my<\/a>  and your tax consultants as there will be updates from time to time.<\/p>\n\n\n\n

\u9500\u552e\u53ca\u670d\u52a1\u7a0e\u6cd5\u6848\u5c06\u57282018\u5e749\u67081\u65e5\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n\n\n\n

\u9a6c\u6765\u897f\u4e9a\u7687\u5bb6\u6d77\u5173\u5728\u4ed6\u4eec\u7684\u7f51\u7ad9\u4e0a\u520a\u767b\u4e0e\u4e0a\u8f7d\u4e86\u4e00\u4e9b\u6307\u5357\uff0c\u6211\u4eec\u5c06\u5728\u4ee5\u4e0b\u4ecb\u7ecd\u6709\u5173\u7684\u6307\u5357\uff0c\u622a\u81f32018\u5e748\u670816\u65e5\uff0c\u4f9b\u60a8\u53c2\u8003\u3002<\/p>\n\n\n\n

\u8bf7\u767b\u5f55\u9a6c\u6765\u897f\u4e9a\u7687\u5bb6\u6d77\u5173\u7f51\u7ad9http:\/\/www.customs.gov.my<\/a> \u548c\u54a8\u8be2\u60a8\u7684\u7a0e\u52a1\u987e\u95ee\uff0c\u56e0\u4e3a\u76f8\u5173\u5f53\u5c40\u5c06\u5b9a\u671f\u66f4\u65b0\u8d44\u8baf\u3002<\/p>\n\n\n\n

Sales Tax<\/h3>\n\n\n\n
  1. Application for exemption under Schedule C<\/a>, Item 1 and 2, updated August 23, 2018<\/li>
  2. Proposed Subsidiary Legislation and various Industry Guides<\/a> now Available at Legislation and Industry Guides tabs; updated August 20, 2018<\/li>
  3. A presentation slides<\/a> on Sales Tax 2018 prepared by the Royal Malaysian Customs<\/li>
  4. A list of   Frequently Asked Questions FAQ<\/a> on Sales Tax 2018<\/li>
  5. The  PROPOSED list of goods exempted from Sales Tax<\/a> 2018; updated July 16, 2018<\/li>
  6. GETTING READY FOR SALES TAX EXEMPTION APPLICATION<\/a>, for qualified applicants;  updated August 16, 2018. <\/li><\/ol>\n\n\n\n

    \u9500\u552e\u7a0e<\/p>\n\n\n\n

    1. \u9644\u5f55C<\/a>\u4e2d\u7b2c\u4e00\u548c\u7b2c\u4e8c\u9879\u7684\u514d\u7a0e\u7533\u8bf7\uff0c\u66f4\u65b0\u81f32018\u5e748\u670823\u65e5<\/li>
    2. \u6240\u5efa\u8bae\u7684\u9644\u5c5e\u6cd5\u4f8b\u53ca\u5404\u79cd\u884c\u4e1a\u6307\u5357<\/a>\u73b0\u5df2\u53ef\u5728\u6cd5\u5f8b\u53ca\u5404\u884c\u4e1a\u6307\u5357\u7684\u6807\u7b7e\u4e0b\u4e2d\u67e5\u8be2\u5230\uff0c\u66f4\u65b0\u81f32018\u5e748\u670820\u65e5\u3002<\/li>
    3. \u7531\u9a6c\u6765\u897f\u4e9a\u7687\u5bb6\u6d77\u5173\u9501\u51c6\u5907\u7684\u4e00\u4efd\u5173\u4e8e2018\u5e74\u9500\u552e\u7a0e\u7684\u6f14\u793a\u5e7b\u706f\u7247<\/a>\u3002<\/li>
    4. \u4e00\u7cfb\u5217\u5173\u4e8e2018\u9500\u552e\u7a0e\u7684\u5e38\u89c1\u95ee\u9898<\/a>\u3002<\/li>
    5. \u4e00\u4efd\u5efa\u8bae\u8c41\u514d2018\u5e74\u9500\u552e\u7a0e\u7684\u8d27\u7269\u6e05\u5355<\/a>\uff0c\u66f4\u65b0\u81f32018\u5e747\u670816\u65e5\u3002<\/li>
    6. \u51c6\u5907\u597d\u8c41\u514d\u9500\u552e\u7a0e\u7684\u7533\u8bf7<\/a>\uff0c\u81f3\u7b26\u5408\u6761\u4ef6\u7684\u7533\u8bf7\u4eba\uff1b\u66f4\u65b0\u81f32018\u5e748\u670816\u65e5\u3002<\/li><\/ol>\n\n\n\n

      Service Tax<\/h3>\n\n\n\n
      1. LIST OF PROPOSED TAXABLE SERVICES<\/a> updated August 22, 2018<\/li>
      2. The list of Taxable Services<\/a> under the Service Tax Act 2018 updated August 1, 2018<\/li><\/ol>\n\n\n\n

         \u670d\u52a1\u7a0e<\/p>\n\n\n\n

        1. \u5efa\u8bae\u53ef\u5f81\u7a0e\u670d\u52a1\u7684\u5217\u8868<\/a>\uff0c\u66f4\u65b0\u81f32018\u5e748\u670822\u65e5\u3002<\/li>
        2. 2018\u5e74\u670d\u52a1\u7a0e\u4e0b\u53ef\u5f81\u7a0e\u670d\u52a1\u7684\u5217\u8868<\/a>\uff0c\u66f4\u65b0\u81f32018\u5e748\u67081\u65e5\u3002<\/li><\/ol>\n\n\n\n

          Goods and Services Tax <\/h3>\n\n\n\n

          \u9500\u552e\u53ca\u670d\u52a1\u7a0e<\/h3>\n\n\n\n
          1. Submission GST-03 Return for Final Taxable Period<\/a>;  updated August 16, 2018<\/li>
          2. Final Submission GST-04 Return; updated August 16, 2018: details are as follows: <\/li><\/ol>\n\n\n\n

            Submission GST-04 Return<\/strong>
            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  i.e. by or before  September 30,   2018.<\/p>\n\n\n\n

            1. \u63d0\u4ea4 GST-03 \u6700\u540e\u7eb3\u7a0e\u671f\u7684\u56de\u6263<\/a>\uff1b\u66f4\u65b0\u81f32018\u5e748\u670816\u65e5\u3002<\/li>
            2. \u63d0\u4ea4 GST-04 \u6700\u7ec8\u56de\u6263\uff1b \u66f4\u65b0\u81f32018\u5e74 8\u670816\u65e5\uff1a\u8be6\u60c5\u5982\u4e0b\uff1a<\/li><\/ol>\n\n\n\n

              \u5448\u4ea4 GST-04 Return<\/p>\n\n\n\n

              \u6839\u636e\u9500\u552e\u53ca\u670d\u52a1\u7a0e (\u5e9f\u9664)\u6cd5\u68482018\u7684\u7b2c\u4e03\u6761\u6587\uff0c\u975eGST\u6ce8\u518c\u6ce8\u518c\u5546\u5c06\u88ab\u8981\u6c42\u5728\u4e0b\u4e00\u4e2a\u5e94\u4ed8\u7a0e\u671f\u768430\u5929\u5185\u63d0\u4ea4\u6700\u540e\u7684GST-04 \u56de\u6263\u53ca\u7f34\u4ea4\u6700\u540e\u6709\u5173\u4f9b\u5e94\u7684\u5e94\u4ed8\u7a0e\u52a1\uff0c\u5373\u4ece2018\u5e749\u67081\u65e5\u81f32018\u5e749\u670830\u65e5\u6216\u4e4b\u524d\u3002<\/p>\n\n\n\n

              For the DISCLAIMER click here<\/a> for more information and<\/p>\n\n\n\n

              Please check with the Royal Malaysian Customs website http:\/\/www.customs.gov.my  and your tax consultants as there will be MANY updates from time to time.<\/p>\n\n\n\n

              \u5173\u4e8e\u514d\u8d23\u58f0\u660e<\/a>\u7684\u66f4\u591a\u6d88\u606f\u8bf7\u70b9\u51fb\u8fd9\u91cc \u548c<\/p>\n\n\n\n

              \u57fa\u4e8e\u6709\u8bb8\u591a\u4e0d\u5b9a\u65f6\u66f4\u65b0\uff0c\u8bf7\u767b\u5f55\u67e5\u770b\u9a6c\u6765\u897f\u4e9a\u7687\u5bb6\u6d77\u5173\u7f51\u9875 http:\/\/www.customs.gov.my<\/a> \u548c\u60a8\u7684\u7a0e\u52a1\u987e\u95ee\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

              English Version Versi Bahasa Exempted Goods Taxable Services FAQ \u9500\u552e\u53ca\u670d\u52a1\u7a0e\u6cd5\u6848 2018 \u514d\u7a0e\u5546\u54c1\u7684\u5e94\u7a0e\u670d\u52a1 \u5e38\u89c1\u95ee\u9898 The Sales and Services Tax will take effect from September 1, 2018. The Royal Malaysian Customs published and uploaded  some guidelines to their website, we present them below, some relevant ones,  for your easy reference as at August 16, 2018. Please check with the […]<\/p>\n","protected":false},"author":1804,"featured_media":11521,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[62],"tags":[89],"_links":{"self":[{"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts\/9694"}],"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=9694"}],"version-history":[{"count":4,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts\/9694\/revisions"}],"predecessor-version":[{"id":10103,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/posts\/9694\/revisions\/10103"}],"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=9694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/categories?post=9694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alexchanglaw.com\/index.php\/wp-json\/wp\/v2\/tags?post=9694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}