马来西亚 SST 消费税 / 销售税 Practical / Implementation eTraining
Introduction to SST in Malaysia
What is SST (Sales and Service Tax)?
SST is a consumption tax system reintroduced in Malaysia in 2018, replacing the previous GST (Goods and Services Tax). SST consists of two main components:
Sales Tax: Imposed on manufacturers or importers when selling goods. The standard rate is 5% or 10%, with specific rates for certain products.
Service Tax: Charged on selected service providers (e.g., restaurants, hotels, professional services), typically at a rate of 6%.