{"id":1808,"date":"2025-02-12T07:32:52","date_gmt":"2025-02-12T07:32:52","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1808"},"modified":"2026-03-18T12:08:56","modified_gmt":"2026-03-18T04:08:56","slug":"accounting-sst","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/accounting-sst\/","title":{"rendered":"Perakaunan SST"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1808\" class=\"elementor elementor-1808\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff0d015 e-flex e-con-boxed e-con e-parent\" data-id=\"ff0d015\" 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-ac4ee46 elementor-widget elementor-widget-heading\" data-id=\"ac4ee46\" 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\">Perakaunan untuk 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<div class=\"elementor-element elementor-element-f51a777 e-flex e-con-boxed e-con e-parent\" data-id=\"f51a777\" 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-04588c2 e-n-tabs-none elementor-widget elementor-widget-n-tabs\" data-id=\"04588c2\" 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=\"4556994\" 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-45569941\" data-tab-title-id=\"e-n-tab-title-45569941\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-45569941\" 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-45569942\" data-tab-title-id=\"e-n-tab-title-45569942\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-45569942\" 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-45569941\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-45569941\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-b1a36a8 e-con-full e-flex e-con e-child\" data-id=\"b1a36a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81304e6 elementor-widget elementor-widget-text-editor\" data-id=\"81304e6\" 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<b>Asas Perakaunan:-<\/b>\n\n                    <ul class=\"dfwp-list\">\n                        <li class=\"level-section level-item-pos level-item level-bullet\">\n                            <div class=\"level-header\">\n                                <span class=\"headertitle headermarker\">\n                                    Asas akrual\n                                <\/span>\n                            <\/div>\n                        <\/li>\n\n\n                    <\/ul>\n<b> Cukai Jualan perlu diambilkira:- <\/b>\n\n                    <ul class=\"dfwp-list\">\n                        <li class=\"level-section level-item-pos level-item level-bullet\">\n                            <div class=\"level-header\">\n                                <span class=\"headertitle headermarker\">\n                                    Pada masa barang itu dijual, dilupuskan atau digunakan dahulu\n                                <\/span>\n                            <\/div>\n                        <\/li>\n\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<div id=\"e-n-tab-content-45569942\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-45569942\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\"elementor-element elementor-element-12cc4e4 e-con-full e-flex e-con e-child\" data-id=\"12cc4e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-053e752 elementor-widget elementor-widget-text-editor\" data-id=\"053e752\" 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<b>Asas Perakaunan:-<\/b>\n\n                    <ul class=\"dfwp-list\">\n                        <li class=\"level-section level-item-pos level-item level-bullet\">\n                            <div class=\"level-header\">\n                                <span class=\"headertitle headermarker\">\n                                    Asas Pembayaran\n                                <\/span>\n                            <\/div>\n                        <\/li>\n\n                    <\/ul>\n\n<b>Cukai Perkhidmatan perlu diakaunkan:-<\/b>\n\n                    <ul class=\"dfwp-list\">\n                        <li class=\"level-section level-item-pos level-item level-bullet\">\n                            <div class=\"level-header\">\n                                <span class=\"headertitle headermarker\">\n                                    Pada masa pembayaran diterima\n                                <\/span>\n                            <\/div>\n                        <\/li>\n                        <li class=\"level-section level-item-pos level-item level-bullet\">\n                            <div class=\"level-header\">\n                                <span class=\"headertitle headermarker\">\n                                    Pada hari berikutnya selepas tempoh dua belas bulan apabila keseluruhan atau sebahagian daripada pembayaran tidak diterima dari tarikh invois bagi perkhidmatan bercukai disediakan\n                                <\/span>\n                            <\/div>\n                        <\/li>\n\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>Accounting for SST SALES TAX SERVICE TAX Accounting Basis:- Accrual basis Sales Tax required to be accounted:- At the time when the goods are sold, disposed or first used Accounting Basis:- Payment basis Service Tax required to be accounted:- At the time when the payments is received On the day following period of twelve month&#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-1808","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1808","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=1808"}],"version-history":[{"count":37,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1808\/revisions"}],"predecessor-version":[{"id":6038,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1808\/revisions\/6038"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}