{"id":1656,"date":"2025-02-10T02:08:25","date_gmt":"2025-02-10T02:08:25","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1656"},"modified":"2026-07-01T11:13:20","modified_gmt":"2026-07-01T03:13:20","slug":"understanding-sst","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/understanding-sst\/","title":{"rendered":"Memahami SST"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t
Memahami SST<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Apakah Cukai Perkhidmatan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
  • Cukai kepengunaan seperingkat yang dilevi dan dikenakan ke atas perkhidmatan tertentu oleh orang kena cukai di Malaysia.<\/li>
  • Cukai perkhidmatan yang dikenakan ke atas perkhidmatan bercukai diimport.<\/li>
  • Mana-mana orang dalam perniagaan yang menyediakan perkhidmatan bercukai di tempat\/establismen yang ditetapkan dan mana-mana orang yang yang menjalankan perniagaan menerima perkhidmatan bercukai dari penyedia perkhidmatan luar negara<\/li>
  • Perkhidmatan bercukai adalah sebarang perkhidmatan yang ditetapkan sebagai perkhidmatan yang boleh dikenakan cukai.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
    \n\t\t\t\t\t
    \n\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t

    Bilakah Cukai Perkhidmatan dikenakan?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
    \n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t
    • Cukai perkhidmatan hendaklah genap masa pada masa pembayaran diterima oleh orang berdaftar ke atas perkhidmatan bercukai yang disediakan kepada pelanggan.<\/li>
    • Cukai perkhidmatan ke atas perkhidmatan bercukai diimport hendaklah genap masa pada masa pembayaran dibuat atau invois diterima bagi perkhidmatan itu, mana-mana yang lebih awal.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t\t
      \n\t\t
      \n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t

      Apakah Cukai Jualan?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
      \n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t
      • Cukai peringkat tunggal yang dikenakan ke atas barang-barang yang diimport dan dikilangkan di Malaysia oleh orang yang kena cukai dan dijual, diguna atau dilupuskan.<\/span><\/div><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
        \n\t\t\t\t\t
        \n\t\t
        \n\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t

        Nilai Ambang<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
        \n\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t
        • Mana-mana orang yang menyediakan perkhidmatan bercukai bertanggungan untuk berdaftar jika nilai perkhidmatan bercukai yang disediakan dalam tempoh 12 bulan melebihi nilai ambang yang ditetapkan.<\/span><\/div><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
          \n\t\t\t\t\t
          \n\t\t
          \n\t\t\t\t
          \n\t\t\t\t
          \n\t\t\t\t\t

          Tempoh Bercukai\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
          \n\t\t\t\t
          \n\t\t\t\t
          \n\t\t\t\t\t\t\t\t\t
          • Tempoh bercukai standard untuk SST (kedua-dua Cukai Jualan dan Perkhidmatan) ialah dua bulan sekali <\/strong>(sekali dalam masa 2 bulan).\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

            Understanding SST What is Service Tax? Service tax that is a tax charged and levied on taxable services provided by any taxable person in Malaysia in the course and furtherance of business. Service tax imposed on imported taxable services. Taxable person is any person who belongs in Malaysia and is prescribed to be a taxable…<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-1656","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/comments?post=1656"}],"version-history":[{"count":44,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1656\/revisions"}],"predecessor-version":[{"id":6649,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1656\/revisions\/6649"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}