SQL SST Tax Code Mapping
Tax Code and SST-02 Mapping
Part A
Part B1
Part b2
Part c
Part d
Part e
Part f
Part G
Sales Tax Code
1. Standard
| No | Tax Code | Description | Tax Rate | SST-02 |
|---|---|---|---|---|
| 01 | ST | Sales Tax 10% charged to the taxable goods based on accrual/billing basis | 10% | B1_8, B2_11B |
| 02 | ST5 | Sales Tax 5% charged to the taxable goods based on accrual/billing basis | 5% | B1_8, B2_11A |
2. Deemed Supply (Own Used/Disposed)
| No | Tax Code | Description | Tax Rate | SST-02 |
|---|---|---|---|---|
| 01 | SU | Goods Own Used/Disposed deemed taxable and charged at 10% based on accrual/billing basis | 10% | B1_9, B2_11B |
| 02 | SU5 | Goods Own Used/Disposed deemed taxable and charged at 5% based on accrual/billing basis | 5% | B1_9, B2_11A |
3. Sales - Exempted
| No | Tax Code | Description | Tax Rate | SST-02 |
|---|---|---|---|---|
| 01 | STE | Sales Tax Exempted on goods as prescribed in the Sales Tax (Goods Exempted From Tax) Order 2018 | ||
| 02 | SE | Sales Tax Exempted to Export, Special Area (SA), e.g. Free Zone, LMW and Designated Area (DA), e.g. Langkawi, Tioman, Labuan | D18_A | |
| 03 | SEA | Sales Tax Exempted-Sch A (Class of Person), e.g. Government, Local Authority Dept. Detail refer to Schedule A in Sales Tax (Person Exempted From Payment Of Tax) Order 2018 | D18_B1 | |
| 04 | SEB | Sales Tax Exempted-Sch B (Manufacturer of specific non-taxable goods), e.g. control products, medical. Detail refer to Schedule B in Sales Tax (Person Exempted From Payment Of Tax) Order 2018 | D18_B2 | |
| 05 | SEC1 | Sales Tax Exempted-Sch C (Item 1) on raw materials, components and packaging materials excluding PETROLEUM imported/purchased from a reg. manufacturer/licensed warehouse by any reg. manufacturer | D18_B3 (i) | |
| 06 | SEC2 | Sales Tax Exempted-Sch C (Item 2) on raw materials, components and packaging materials imported/purchased from a reg. manufacturer/licensed warehouse by any reg. manufacturer of PETROLEUM products | D18_B3 (i) | |
| 07 | SEC3 | Sales Tax Exempted-Sch C (Item 3) on raw materials, components and packaging materials excluding PETROLEUM imported/purchased from a reg. manufacturer by any agent on behalf of a reg. manufacturer | D18_B3 (ii) | |
| 08 | SEC4 | Sales Tax Exempted-Sch C (Item 4) on raw materials, components and packaging materials imported/purchased from a reg. manufacturer by any agent on behalf of a reg. manufacturer of PETROLEUM products | D18_B3 (ii) | |
| 09 | SEC5 | Sales Tax Exempted-Sch C (Item 5) on semi-finished taxable goods or finished taxable goods which are subsequently returned by a subcontractor to a reg. manufacturer after completion of subcontract work | D18_B3 (iii) |
4. Purchase - Exempted
| No | Tax Code | Description | Tax Rate | SST-02 |
|---|---|---|---|---|
| 01 | PEC1 | Purchase Tax Exempted-Sch C (Item 1) on raw materials, components and packaging materials excluding PETROLEUM imported/purchased from a reg. manufacturer/licensed warehouse by any reg. manufacturer | E19 | |
| 02 | PEC2 | Purchase Tax Exempted-Sch C (Item 2) on raw materials, components and packaging materials imported/purchased from a reg. manufacturer/licensed warehouse by any reg. manufacturer of PETROLEUM products | E19 | |
| 03 | PEC3 | Purchase Tax Exempted-Sch C (Item 3) on raw materials, components and packaging materials excluding PETROLEUM imported/purchased from a reg. manufacturer by any agent on behalf of a reg. manufacturer | E20 | |
| 04 | PEC4 | Purchase Tax Exempted-Sch C (Item 4) on raw materials, components and packaging materials imported/purchased from a reg. manufacturer by any agent on behalf of a reg. manufacturer of PETROLEUM products | E20 | |
| 05 | PEC5 | Purchase Tax Exempted-Sch C (Item 5) on semi-finished taxable goods or finished taxable goods which are subsequently returned by a subcontractor to a reg. manufacturer after completion of subcontract work | E21 |
Service Tax Code
1. Standard
| No | Tax Code | Description | Tax Rate | SST-02 |
|---|---|---|---|---|
| 01 | SV | Service Tax 6% charged to the taxable services based on payment basis | 6% | B1_10, B2_11C |
| 02 | SVA | Service Tax 6% charged to the taxable service based on accrual/billing basis. It is used in IMSV tax code to report in SST-02A | 6% | B1_10, B2_11C |
2. Deemed Supply (Own Used/Disposed)
| No | Tax Code | Description | Tax Rate | SST-02 |
|---|---|---|---|---|
| 01 | SUV | Service Own Used charged at 6% on accrual/billing basis | 6% | B1_9, B2_11C |
3. Service Exempted
Applicable to same service provider under:
- Group G to Group G (all except Employment and Guards protection service provider).
- Group I to Group I (ie. advertising service provider).
| No | Tax Code | Description | Tax Rate | SST-02 |
|---|---|---|---|---|
| 01 | SVE | Service Tax Exempted between same service providers in Group G (excluding item j and k) or in Group I item 8 only. Refer to Service Tax (Person Exempted From Payment of Tax) Order 2018 | D18C |
4. Imported Service
- For non-Service Tax Registered must declare using SST-02A.
- For Service Tax Registered must declare using SS-02.
| No | Tax Code | Description | Input Tax | Output Tax | SST-02 | SST-02A (for imported service) |
|---|---|---|---|---|---|---|
| 01 | IMSV | Imported Service Tax, any company in Malaysia who acquire the taxable service from company outside Malaysia. Non-SST & Sales Tax reg. must report in SST-02A. Service tax reg. remains report in SST-02 | PSV (6%) | SVA (6%) | B1_10 B2_11C | B10a |
| 02 | IMSVE | Imported Service Tax Exempted between same service providers in Group G (excluding item j and k) or in Group I item 8 only. Refer to Service Tax (Person Exempted From Payment of Tax) Order 2018 | PSVE | SVE | D18C |
Tariff Code
- Tariff classification is a complex yet extremely important aspect of cross-border trading.
- Goods imported from or to Malaysia are classified by the Harmonized Tariff Schedule (HTS) or commonly referred to as HS Codes.
- The codes, created by World Customs Organization (WCO), categorize up to 5,000 commodity.
- HS Codes are made of 6-digit numbers that are recognized internationally, though different countries can extend the numbers by two or four digits to define commodities at a more detailed level.
- Click this link here to search the tariff code list from Kastam system.
Quick Setup for Tariff Code
1. Create the tariff code applicable to your product at Maintain Tariff.
2. Pick a tariff code for an items at Maintain Stock Item.
3. For exemption certificate case (under Schedule A, B, C), a tariff and tax code (SEA, SEB, SEC1, SEC2, SEC3, SEC4, SEC5) should set in Maintain Customer and Maintain Supplier (Tariff code setting under Tax Tab).
