売上税・サービス税の法令等
マレーシアニューズレター - GST廃止法案、売上税法案およびサービス税法案が2018年8月20日に上院で可決され、売上税およびサービス税(SST)は、2018年9月1日に施行される予定です。今後、国王の承認の後、官報に掲載され正式な法律となります。
GST廃止法案、売上税法案およびサービス税法案が2018年8月20日に上院で可決され、売上税およびサービス税は、2018年9月1日に施行される予定です。
Article Posted date
21 August 2018
マレーシア関税局は、下記のRegulations、Orders等のドラフトをMySSTのウェブサイトに掲載しました。
1. Sales Tax Regulations(Proposed)
- Sales Tax Regulations 2018
- Sales Tax(Rules of Valuation) Regulations 2018
- Sales Tax(Customs Ruling) Regulations 2018
- Sales Tax(Compounding of Offences) Regulations 2018
2. Service Tax Regulations (Proposed)
- Service Tax Regulations 2018
- Service Tax(Compounding of Offences) Regulations 2018
- Service Tax(Customs Ruling) Regulations 2018
- Appointment of Date of Coming Into Operation
- Sales Tax(Amount of Sale Value of Taxable Goods Manufactured) Order 2018
- Sales Tax(Person Exempted From Payment of Tax) Order 2018
- Sales Tax(Imposition of Tax Service in respect of Designated Area) Order 2018
- Sales Tax(Imposition of Tax Service in respect of Special Area) Order 2018
- Sales Tax(Exemption From Registration) Order 2018
- Sales Tax(Goods Exempted From Tax) Order 2018
- Sales Tax(Rates of Tax) Order 2018
4. Service Tax Orders(Proposed)
- Appointment of Date of Coming Into Operation
- Service Tax(Imposition of Tax for Taxable Service in respect of Designated Areas and Special Areas) Order 2018
- Services Tax(Rate of Tax) Order 2018
5. Guide on Proposed Sales Tax Rates for Various Goods(English PDF:2,052kb)
This Guide sets out various goods which are subject to sales tax(5% or 10%) or exempted from sales tax.
6. Service Tax Industry Guides
- Guide on Hire Passenger Vehicles Services
- Guide on Domestic Flight
- Guide on Credit Card and Charge Card
- Guide on Customs Agent Services