{"id":1662,"date":"2025-02-10T02:09:54","date_gmt":"2025-02-10T02:09:54","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1662"},"modified":"2026-07-01T14:06:09","modified_gmt":"2026-07-01T06:06:09","slug":"background","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/background\/","title":{"rendered":"Latar Belakang"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1662\" class=\"elementor elementor-1662\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bb124f e-flex e-con-boxed e-con e-parent\" data-id=\"2bb124f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84de8ee elementor-widget elementor-widget-heading\" data-id=\"84de8ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Latar Belakang<\/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<div class=\"elementor-element elementor-element-63810ce e-flex e-con-boxed e-con e-parent\" data-id=\"63810ce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d18c33 e-n-tabs-none elementor-widget elementor-widget-n-tabs\" data-id=\"6d18c33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal&quot;:&quot;stretch&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"114396211\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-1143962111\" data-tab-title-id=\"e-n-tab-title-1143962111\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1143962111\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tCUKAI JUALAN\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1143962112\" data-tab-title-id=\"e-n-tab-title-1143962112\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1143962112\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tCUKAI PERKHIDMATAN\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-1143962111\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1143962111\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-e3f9981 e-con-full e-flex e-con e-child\" data-id=\"e3f9981\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a39833a elementor-drop-cap-yes elementor-drop-cap-view-default elementor-widget elementor-widget-text-editor\" data-id=\"a39833a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;drop_cap&quot;:&quot;yes&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"level-header\"><p><b>Cukai Jualan ialah cukai yang dicaj dan dilevi:-<\/b><\/p><ul><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">atas pembekalan barang bercukai yang dikilangkan di Malaysia orang yang kena cukai dan dijual, diguna atau dilupus orang itu<\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">atas pembekalan barang bercukai yang diimport ke dalam Malaysia.<\/span><\/div><\/li><\/ul><p><b>Cukai Jualan tidak dicaj ke atas:-<\/b><\/p><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">Barang yang disenaraikan dibawah Cadangan Perintah Cukai Jualan (Barang Yang Dikecualikan Cukai Jualan);<\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">Aktiviti pengilangan tertentu adalah yang dikecualikan oleh Menteri Kewangan melalui Cadangan Perintah Cukai Jualan (Pengecualian Daripada Berdaftar).<\/span><\/div><\/li><\/ul><\/li><\/ul><p><b>Bagaimana Cukai Jualan Berfungsi?<\/b><\/p><p><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/mysst.customs.gov.my\/wp-content\/uploads\/2026\/07\/HowSalesTaxWorks_BM.png\" width=\"600\" height=\"400\" \/><\/p><p><b>Orang Kena Cukai (OKC)<\/b><\/p><p>Orang kena cukai adalah orang yang mengilang barang bercukai dan adalah:-<\/p><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">layak untuk berdaftar<\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">mencapai jualan nilai ambang<\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">Pengilang -- RM 500,000.00<\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">Sub-kontraktor -- RM 500,000.00<\/span><\/div><\/li><\/ul><\/li><\/ul><\/li><\/ul><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">berdaftar di bawah Perundangan Cukai Jualan<\/span><\/div><ul class=\"dfwp-list\"><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">Pendaftaran Mandatori<\/span><\/div><\/li><li class=\"level-section level-item-pos level-item level-bullet\"><div class=\"level-header\"><span class=\"headertitle headermarker\">Pendaftaran Secara Sukarela<\/span><\/div><\/li><\/ul><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-1143962112\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1143962112\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\"elementor-element elementor-element-8fd5f9e e-con-full e-flex e-con e-child\" data-id=\"8fd5f9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a99c588 elementor-widget elementor-widget-text-editor\" data-id=\"a99c588\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"level-header\">\n\n<b>Bilakah Cukai Perkhidmatan dikenakan?<\/b>\n<ul class=\"list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">perkhidmatan bercukai<\/span><\/div><\/li>\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">disediakan di Malaysia<\/span><\/div><\/li>\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">oleh orang berdaftar yang menjalankan perniagaan<\/span><\/div><\/li>\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">perkhidmatan bercukai diimport (1 Januari 2019)<\/span><\/div><\/li>\n<\/ul>\n<b>Nilai Ambang:-<\/b>\n<ul class=\"dfwp-list\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">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>\n<\/ul>\n<strong>Kadar Cukai<\/strong>\n<ul>\n \t<li>6% (1 September 2018 hingga 29 Februari 2024)<\/li>\n \t<li>8% (mulai 1 Mac 2024) kecuali bagi perkhidmatan makanan dan minuman (F&amp;B), tempat letak kereta, logistik dan telekomunikasi kekal pada kadar 6%.<\/li>\n \t<li>Peruntukan perkhidmatan kad kredit atau kad caj:\n<ul>\n \t<li>Kadar cukai spesifik RM25 akan dikenakan atas pengeluaran kad utama atau kad tambahan dan setiap tahun berikutnya atau sebahagian daripadanya.<\/li>\n<\/ul>\n<\/li>\n \t<li>Mulai 1 Julai 2025, skop Cukai Perkhidmatan diperluaskan meliputi perkhidmatan baharu seperti berikut:<\/li>\n<\/ul>\n<ol>\n \t<li style=\"list-style-type: none;\">\n<ol>\n \t<li style=\"list-style-type: upper-roman;\">Sewaan atau pajakan 6% (Mulai 1 Jan 2026)<\/li>\n \t<li style=\"list-style-type: upper-roman;\">Kerja pembinaan 6%<\/li>\n \t<li style=\"list-style-type: upper-roman;\">Kewangan 8%<\/li>\n \t<li style=\"list-style-type: upper-roman;\">Penjagaan kesihatan swasta 6%<\/li>\n \t<li style=\"list-style-type: upper-roman;\">Pendidikan 6%<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<strong>Pendaftaran:-<\/strong>\n\nMana-mana orang yang menyediakan perkhidmatan bercukai yang ditetapkan di bawah Jadual Pertama Peraturan-Peraturan Cukai Perkhidmatan 2018 dikehendaki berdaftar di bawah Akta Cukai Perkhidmatan. Perkhidmatan bercukai adalah seperti berikut :<img decoding=\"async\" class=\"alignnone size-medium wp-image-6651\" src=\"https:\/\/mysst.customs.gov.my\/wp-content\/uploads\/2026\/07\/Picture1.png\" alt=\"\" width=\"1\" height=\"1\" \/>\n\n<img decoding=\"async\" class=\"\" src=\"https:\/\/mysst.customs.gov.my\/wp-content\/uploads\/2026\/07\/Picture1.png\" alt=\"\" width=\"606\" height=\"789\" \/>\n\n<b>Bagaimana cukai perkhidmatan dikenakan\n<\/b>\n<img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/mysst.customs.gov.my\/wp-content\/uploads\/2026\/07\/Picture2.png\" alt=\"\" width=\"613\" height=\"372\" \/>\n\n<\/div>\n<ul class=\"dfwp-list\" style=\"list-style-type: none;\">\n \t<li class=\"level-section level-item-pos level-item level-bullet\">\n<div class=\"level-header\"><span class=\"headertitle headermarker\">\u00a0<\/span><\/div><\/li>\n<\/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<\/div>\n\t\t\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":"<p>Background SALES TAX SERVICE TAX Sales tax is a tax charged and levied:- on taxable goods manufactured in Malaysia by a taxable person and sold, used or disposed by him; on taxable goods imported into Malaysia. Sales tax is not charged on:- goods listed under Proposed Sales Tax (Goods Exempted From Sales Tax) Order; Certain&#8230;<\/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-1662","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1662","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=1662"}],"version-history":[{"count":76,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1662\/revisions"}],"predecessor-version":[{"id":6673,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1662\/revisions\/6673"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}