売上税・サービス税の法令等 | KPMG | JP
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売上税・サービス税の法令等

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。

関連するコンテンツ

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


3. Sales Tax Orders(Proposed)

  • 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

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