{"id":1953,"date":"2025-02-14T04:25:14","date_gmt":"2025-02-14T04:25:14","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1953"},"modified":"2025-07-16T12:20:58","modified_gmt":"2025-07-16T04:20:58","slug":"faq-sales-tax","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/faq-sales-tax\/","title":{"rendered":"Cukai Jualan"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1953\" class=\"elementor elementor-1953\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04686ad e-flex e-con-boxed e-con e-parent\" data-id=\"04686ad\" 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-1fb9784 elementor-widget elementor-widget-heading\" data-id=\"1fb9784\" 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\">Cukai Jualan<\/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-af3471f e-grid e-con-boxed e-con e-parent\" data-id=\"af3471f\" 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-61a5e7f e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"61a5e7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal&quot;:&quot;center&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=\"102391423\" 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-1023914231\" data-tab-title-id=\"e-n-tab-title-1023914231\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1023914231\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tAbout Sales Tax\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1023914232\" data-tab-title-id=\"e-n-tab-title-1023914232\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1023914232\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tPendaftaran\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1023914233\" data-tab-title-id=\"e-n-tab-title-1023914233\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1023914233\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tInvoicing, Return &amp; Payment\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1023914234\" data-tab-title-id=\"e-n-tab-title-1023914234\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1023914234\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTransitional Issue\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-1023914231\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1023914231\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-96a090f e-con-full e-flex e-con e-child\" data-id=\"96a090f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54e0746 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"54e0746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-54e0746\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"54e0746\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-sales-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-8891\"><span class=\"eael-accordion-tab-title\">Apakah itu cukai jualan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-8891\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"what-is-sales-tax\"><p><b>Cukai jualan adalah cukai seperingkat yang dikenakan dan dilevi:<\/b><br \/>i. on taxable goods manufactured in Malaysia by a taxable person and sold by<br \/>him (including used or disposed off) ; and <br \/>ii. on taxable goods imported into Malaysia.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-are-the-goods-subject-to-sales-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-8892\"><span class=\"eael-accordion-tab-title\">Apakah barang yang tertakluk kepada cukai jualan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-8892\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"what-are-the-goods-subject-to-sales-tax\"><p>Barang yang tertakluk kepada cukai jualan adalah barang yang TIDAK disenaraikan di dalam <b> Perintah Cukai Jualan (Pengecualian Barang Dari Cukai Jualan) 2018<\/b> .<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-the-definition-of-manufacture\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-8893\"><span class=\"eael-accordion-tab-title\">Apakah dimaksudkan dengan pengilangan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-8893\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"what-is-the-definition-of-manufacture\"><p><b>Pengilangan bermaksud:<\/b><br \/><br \/>i. Perubahan bahan dengan cara manual atau mekanikal ke atas suatu produk kepada suatu produk baru dengan menukar saiz, bentuk, komposisi, sifat atau kualiti bahan tersebut dan termasuk pemasangan bahagian-bahagian ke dalam satu jentera atau produk lain. Walau bagaimanapun, pengilangan tidak termasuk pemasangan<br \/>mesin atau peralatan untuk tujuan pembinaan.<br \/><br \/>ii. Berkaitan dengan petroleum, apa-apa proses pengasingan pembersihan, penukaran,<br \/>penapisan dan pengadunan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"who-is-the-taxable-person\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-8894\"><span class=\"eael-accordion-tab-title\">Siapakah orang yang bercukai?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-8894\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"who-is-the-taxable-person\"><p>Orang bercukai adalah orang yang mengilang barang bercukai dan nilai jualan tahunan melebihi nilai ambang <b>RM500,000.00<\/b> dan bertanggungan untuk berdaftar.Orang itu dikehendaki untuk berdaftar melalui sistem MySST.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-the-rate-of-tax-for-sales-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-8895\"><span class=\"eael-accordion-tab-title\">Apakah kadar bagi mengenakan cukai jualan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-8895\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"what-is-the-rate-of-tax-for-sales-tax\"><p>Kadar cukai jualan adalah 5%, 10% atau kadar tertentu.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-do-i-know-that-i-am-required-to-be-registered-under-sales-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-8896\"><span class=\"eael-accordion-tab-title\">Bagaimana saya tahu bahawa saya perlu berdaftar di bawah cukai jualan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-8896\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"how-do-i-know-that-i-am-required-to-be-registered-under-sales-tax\"><p><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/mysst.customs.gov.my\/wp-content\/uploads\/2025\/02\/sales.jpg\" alt=\"Sales Tax\" width=\"880\" height=\"380\" \/><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-does-the-sales-tax-work\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-8897\"><span class=\"eael-accordion-tab-title\">Bagaimana cukai jualan dikenakan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-8897\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"how-does-the-sales-tax-work\"><p><img decoding=\"async\" src=\"https:\/\/mysst.customs.gov.my\/wp-content\/uploads\/2025\/02\/HowSalesTaxWorks-1.png\" alt=\"Sales Tax\" width=\"880\" height=\"380\" \/><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-are-the-responsibilities-of-taxable-person\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-8898\"><span class=\"eael-accordion-tab-title\">Apakah tanggungjawab orang bercukai?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-8898\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"what-are-the-responsibilities-of-taxable-person\"><p>Orang kena cukai dikehendaki berdaftar, mengeluarkan invois dan mengenakan cukai jualan ke atas jualan, mengekalkan rekod yang betul dan akaun cukai dengan mengemukakan penyata dwi-bulanan kepada JKDM.<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\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-1023914232\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1023914232\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\"elementor-element elementor-element-eb99603 e-con-full e-flex e-con e-child\" data-id=\"eb99603\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d70851a elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"d70851a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-d70851a\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"d70851a\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-do-i-register-for-sales-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2251\"><span class=\"eael-accordion-tab-title\">Bagaimana saya boleh berdaftar di bawah cukai jualan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2251\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"how-do-i-register-for-sales-tax\"><p>Pendaftaran boleh dibuat atas talian melalui sistem MySST(sila buat carian pautanpantas di portal JKDM). Orang yang telah didaftarkan akan menerima pemakluman kelulusan pendaftaran melalui sistem MySST. Sekiranya anda tidak menerima sebarang pemakluman sedemikian, anda dikehendaki mengemukakan permohonan secara individu atas talian melalui sistem MySST.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-do-i-know-that-i-will-be-registered\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2252\"><span class=\"eael-accordion-tab-title\">Bagaimana saya tahu saya akan didaftarkan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2252\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"how-do-i-know-that-i-will-be-registered\"><p>YAnda akan dimaklumkan melalui email. Orang berdaftar CBP yang bertanggungan untuk berdaftar di bawah cukai jualan, pendaftaran di bawah cukai jualan akan didaftarkan secara automatik oleh JKDM dan pengilang berdaftar akan dimaklumkan pendaftarannya secara bertulis.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"i-am-currently-gst-registrant-will-i-be-receiving-a-sales-tax-registration-notification-through-taxpayer-access-pointtap\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2253\"><span class=\"eael-accordion-tab-title\">Saya merupakan orang berdaftar di bawah CBP. Adakah saya akan menerima pemakluman pendaftaran cukai jualan melalui sistem Taxpayer Access Point (TAP)<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2253\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"i-am-currently-gst-registrant-will-i-be-receiving-a-sales-tax-registration-notification-through-taxpayer-access-pointtap\"><p>Tidak, anda akan menerima pemakluman melalui email peribadi atau perniagaan bermula 1 Ogos 2018.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"can-i-submit-my-sales-tax-return-according-to-my-companys-financial-year-end\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2254\"><span class=\"eael-accordion-tab-title\">Bolehkah penyata cukai jualan saya dihantar mengikut tahun kewangan syarikat saya?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2254\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"can-i-submit-my-sales-tax-return-according-to-my-companys-financial-year-end\"><p>Anda dikehendaki membuat permohonan secara bertulis kepada Ketua Pengarah Kastam untuk mendapatkan kelulusan tertakluk kepada syarat-syarat tertentu.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"can-i-registered-under-sales-tax-voluntarily\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2255\"><span class=\"eael-accordion-tab-title\">Bolehkah saya berdaftar di bawah cukai jualan secara sukarela?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2255\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"can-i-registered-under-sales-tax-voluntarily\"><p>Pendaftaran secara sukarela dibenarkan sekiranya anda mengilang barang-barang\nbercukai.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"can-i-registered-my-branches-separately\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2256\"><span class=\"eael-accordion-tab-title\">Bolehkah saya mendaftar cawangan-cawangan saya di bawah cukai jualan secara berasingan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2256\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"can-i-registered-my-branches-separately\"><p>Pendaftaran cawangan secara berasingan tidak dibenarkan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"is-there-any-facility-for-group-registration\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2257\"><span class=\"eael-accordion-tab-title\">Adakah terdapat kemudahan pendaftaran secara berkumpulan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2257\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"is-there-any-facility-for-group-registration\"><p>Pendaftaran secara berkumpulan tidak dibenarkan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"i-am-gst-registrant-do-i-need-to-apply-to-cancel-my-registration\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2258\"><span class=\"eael-accordion-tab-title\">Saya adalah orang berdaftar CBP. Perlukah saya memohon pembatalan CBP saya?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2258\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"i-am-gst-registrant-do-i-need-to-apply-to-cancel-my-registration\"><p>Apabila Akta CBP 2014 dimansuhkan, anda secara automatik dianggap berhenti daripada menjadi orang berdaftar CBP. Anda tidak perlu untuk memohon pembatalan pendaftaran CBP. Walau bagaimanapun, anda dikehendaki menghantar penyata terakhir dalam tempoh 120 hari daripada tarikh Akta tersebut dimansuhkan<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\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-1023914233\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1023914233\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\"elementor-element elementor-element-f509811 e-con-full e-flex e-con e-child\" data-id=\"f509811\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4d0df2 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"e4d0df2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-e4d0df2\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"e4d0df2\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-are-the-requirements-of-invoices-issued\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2391\"><span class=\"eael-accordion-tab-title\">Apakah syarat untuk mengeluarkan invois?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2391\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"what-are-the-requirements-of-invoices-issued\"><p>Pengilang berdaftar yang menjual barang bercukai dikehendaki untuk mengeluarkan invois. Invois hendaklah di dalam Bahasa Melayu atau Bahasa Inggeris dan mengandungi butiran yang ditetapkan, sama ada dalam bentuk hard copy atau elektronik.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-do-i-account-for-credit-or-debit-notes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2392\"><span class=\"eael-accordion-tab-title\">Bagaimanakah saya mengakaunkan nota kredit atau nota debit?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2392\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"how-do-i-account-for-credit-or-debit-notes\"><p>Anda dibenarkan membuat pelarasan ke atas penyata cukai jualan pada masa nota kredit atau nota debit itu dikeluarkan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"on-what-basis-do-i-account-for-sales-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2393\"><span class=\"eael-accordion-tab-title\">Apakah asas perakaunan bagi cukai jualan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2393\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"on-what-basis-do-i-account-for-sales-tax\"><p>Cukai jualan perlu diakaunkan berdasarkan asas perakaunan akruan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-the-procedure-for-submitting-sales-tax-returns\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2394\"><span class=\"eael-accordion-tab-title\">Apakah prosedur untuk mengemukakan penyata cukai jualan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2394\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"what-is-the-procedure-for-submitting-sales-tax-returns\"><p>i.   Pengilang berdaftar hendaklah <b>mengemukakan penyata cukai jualan (SST-02)setiap dua bulan<\/b> mengikut tempoh bercukai. Anda boleh memohon kepada Ketua Pengarah Kastam untuk tempoh bercukai tertentu, contohnya selaras dengan tahun kewangan berakhir anda.<br \/>ii.   Penyata cukai jualan hendaklah <b>dikemukakan tidak lewat daripada hari terakhir bulan berikutnya <\/b>selepas tempoh bercukai berakhir.<br \/>iii.   Penyata cukai jualan hendaklah <b>dikemukakan sama ada terdapat cukai yang perlu dibayar atau tidak.<\/b><br \/>iv.   Penyata cukai jualan hendaklah <b>dikemukakan secara elektronik atau melalui\npos ke Pusat Pemprosesan Kastam (CPC).<\/b><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-do-i-make-a-payment-for-sales-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2395\"><span class=\"eael-accordion-tab-title\">Apakah kaedah pembayaran cukai jualan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2395\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"how-do-i-make-a-payment-for-sales-tax\"><p>Cukai jualan boleh dibayar secara: a. Elektronik (FPX); atau b. Melalui cek bank dan diposkan ke Pusat Pemprosesan Kastam(CPC).<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"will-there-be-a-penalty-for-late-payment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2396\"><span class=\"eael-accordion-tab-title\">Adakah penalti dikenakan ke atas pembayaran lewat?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2396\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"will-there-be-a-penalty-for-late-payment\"><p>Cukai jualan yang lewat dibayar dikenakan penalti seperti berikut:<br \/>i.   10% - bagi tempoh 30 hari pertama<br \/>ii.   15% - bagi tempoh 30 hari kedua<br \/>iii.   15% - bagi tempoh 30 hari berikutnya<\/p><h5 style=\"color: red\">Penalti maksimum adalah 40% selepas 90 hari.<\/h5><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-long-should-i-keep-the-proper-records-under-sales-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2397\"><span class=\"eael-accordion-tab-title\">Berapa lamakah sesuatu rekod perlu disimpan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2397\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"how-long-should-i-keep-the-proper-records-under-sales-tax\"><p>Rekod hendaklah disimpan bagi tempoh 7 tahun daripada tarikh terakhir yang berhubungan dengan rekod itu. Rekod hendaklah:<br \/>i.  dalam Bahasa Melayu atau Bahasa Inggeris<br \/>ii.  di Malaysia, kecuali diluluskan oleh Ketua Pengarah untuk disimpan di luar Malaysia<br \/>iii.  dalam bentuk <i>hard copy<\/i> atau <i>soft copy<\/i><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"is-there-any-relief-for-bad-debts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2398\"><span class=\"eael-accordion-tab-title\">Adakah terdapat pelepasan untuk hutang lapuk?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2398\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"is-there-any-relief-for-bad-debts\"><p>Anda boleh memohon pelepasan hutang lapuk:<br \/>i. dalam tempoh 6 tahun daripada tarikh barang bercukai dijual<br \/>ii.tertakluk kepada peraturan yang ditetapkan oleh Ketua Pengarah Kastam<br \/>iii.berdasarkan formula yang ditetapkan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"is-there-any-exemptions-or-facilities-under-sales-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2399\"><span class=\"eael-accordion-tab-title\">Adakah terdapat pengecualian atau kemudahan di bawah cukai jualan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-2399\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"is-there-any-exemptions-or-facilities-under-sales-tax\">\n  #jadual {\n    border-collapse: collapse;\n    width: 100%;\n    margin-bottom: 16px;\n  }\n\n  #jadual td {\n    border: 1px solid #d3d3d3;\n    padding: 8px;\n    vertical-align: top;\n  }\n\n  .panel {\n    margin-bottom: 24px;\n  }\n\n\n<div class=\"panel\">\n  <b><br>A. Pengecualian barang dan orang:<\/b>\n  <ul>\n    <li><b>Barang<\/b> \u2013 Proposed Sales Tax (Goods Exempted From Sales Tax) Order 2018<\/li>\n    <li>E.g. Live animals, unprocessed food, vegetables, medicines, machinery, chemicals, etc. (List of Goods Exempted From Sales Tax)<\/li>\n    <li><b>Person<\/b> \u2013 Sales Tax (Person Exempted From Sales Tax) Order 2018<\/li>\n    <li>\n      <b>Schedule A<\/b>: Class of person, e.g. Ruler of States, Federal or State Government Department, Local Authority, Inland Clearance Depot, Duty Free Shop\n    <\/li>\n    <li>\n      <b>Schedule B<\/b>: Manufacturer of specific non-taxable goods \u2013 exemption on acquisition of raw materials, components, packaging used in manufacturing activities\n    <\/li>\n    <li>\n      <b>Schedule C<\/b>: Registered Manufacturer \u2013 exemption on acquisition of raw materials, components, packaging used in manufacturing of taxable goods (replacing CJ5, CJ5A, CJ5B)\n    <\/li>\n  <\/ul>\n\n  <b>B. Pengecualian daripada Pendaftaran:<\/b>\n  <ul>\n    <li>Manufacturing activities exempted from registration regardless of turnover<\/li>\n    <li>E.g. Tailor, Jeweler, Optician, Engraving, Vanishing table top, etc.<\/li>\n  <\/ul>\n\n  <strong>C. Special Treatment for Specific Areas<\/strong>\n\n  <b>1. Designated Area:<\/b>\n  <table id=\"jadual\">\n    <tbody>\n      <tr>\n        <td>Designated (not deemed outside Malaysia)<\/td>\n        <td>Labuan, Langkawi and Tioman<\/td>\n      <\/tr>\n      <tr>\n        <td>Manufacturing activities in DA<\/td>\n        <td>Sales Tax Act does not apply to DA except for petroleum<\/td>\n      <\/tr>\n      <tr>\n        <td>Importation into DA (world to DA)<\/td>\n        <td>\n          Exemption from Sales Tax except:<br>\n          &#8211; Langkawi: Importation of marble, petroleum and anchovies<br>\n          &#8211; Tioman: Importation of petroleum and motor vehicles<br>\n          &#8211; Labuan: Importation of petroleum\n        <\/td>\n      <\/tr>\n      <tr>\n        <td>Removal of Goods<\/td>\n        <td>\n          &#8211; From PCA to DA \u2013 deemed export, no sales tax<br>\n          &#8211; From DA to PCA \u2013 deemed import, subject to sales tax<br>\n          &#8211; To\/from DA to DA \u2013 no sales tax<br>\n          &#8211; To\/from DA to SA* \u2013 no sales tax\n        <\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n\n  <b>2. Special Area:<\/b>\n  <table id=\"jadual\">\n    <tbody>\n      <tr>\n        <td>Special Area (not deemed outside Malaysia)<\/td>\n        <td>Free Zone, Licensed Warehouse, Licensed Manufacturing Warehouse, and Joint Development Area (JDA)<\/td>\n      <\/tr>\n      <tr>\n        <td>Manufacturing activities in SA<\/td>\n        <td>Sales Tax Act does not apply to SA<\/td>\n      <\/tr>\n      <tr>\n        <td>Importation into SA (world to SA)<\/td>\n        <td>\n          Generally not subject to Sales Tax except for goods in the free zone which may be subjected to Sales Tax provided in the Special Area Order\n        <\/td>\n      <\/tr>\n      <tr>\n        <td>Removal of Goods<\/td>\n        <td>\n          &#8211; From PCA to SA \u2013 deemed export, no sales tax<br>\n          &#8211; From SA to PCA \u2013 deemed import, subject to sales tax<br>\n          &#8211; To\/from SA to SA \u2013 no sales tax<br>\n          &#8211; To\/from SA to DA \u2013 no sales tax\n        <\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n<\/div>\n\t\t\t\t\t<\/div><\/div>\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-1023914234\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1023914234\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\"elementor-element elementor-element-4d4933e e-con-full e-flex e-con e-child\" data-id=\"4d4933e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fad669 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"7fad669\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-7fad669\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"7fad669\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-long-would-i-be-able-to-claim-the-gst-input-tax-after-the-implementation-of-sst\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1331\"><span class=\"eael-accordion-tab-title\">Apakah tempoh yang dibenarkan untuk membuat tuntutan cukai input selepas SST dilaksanakan?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1331\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"how-long-would-i-be-able-to-claim-the-gst-input-tax-after-the-implementation-of-sst\"><p>Tempoh yang dibenarkan adalah 120 hari daripada tarikh kuatkuasa SST.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"do-gst-registered-persons-need-to-account-for-gst-for-goods-held-in-hand-before-effective-date-of-sst\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1332\"><span class=\"eael-accordion-tab-title\">Adakah orang berdaftar CBP perlu mengakaunkan CBP bagi stok dalam tangan pada tarikh kuatkuasa SST?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1332\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"do-gst-registered-persons-need-to-account-for-gst-for-goods-held-in-hand-before-effective-date-of-sst\"><p>Orang berdaftar CBP hendaklah mengakaunkan CBP atas kadar 0% dan pengikraran cukai output hendaklah dibuat dalam penyata GST-03 yang terakhir.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"does-the-provision-of-special-schemes-under-gst-such-as-ats-atms-margin-scheme-etc-apply-to-the-sst-regime\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1333\"><span class=\"eael-accordion-tab-title\">Adakah peruntukan berkaitan skim khas di bawah CBP seperti ATS, ATMS, <i>margin scheme,<\/i>  dsb. terpakai di bawah rejim SST?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1333\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"does-the-provision-of-special-schemes-under-gst-such-as-ats-atms-margin-scheme-etc-apply-to-the-sst-regime\"><p>Skim CBP tersebut tidak terpakai di bawah SST.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"goods-removed-and-invoice-issued-to-the-buyer-on-28-august-2018-however-the-payment-of-the-goods-only-made-on-6-september-2018-what-is-the-tax-treatment-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1334\"><span class=\"eael-accordion-tab-title\">Barang dipindahkan dan invois dikeluarkan kepada pembeli pada 28 Ogos 2018.Walau bagaimanapun bayaran ke atas barang tersebut hanya dibuat pada 6 September 2018. Apakah layanan CBP ke atasnya? <\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1334\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"goods-removed-and-invoice-issued-to-the-buyer-on-28-august-2018-however-the-payment-of-the-goods-only-made-on-6-september-2018-what-is-the-tax-treatment-\"><p>GBP hendaklah dikenakan atas kadar standard 0% ke atas nilai barang yang telah dipindahkan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"full-payment-received-on-the-removal-of-goods-on-22-august-2018-however-the-goods-were-only-removed-on-8-september-2018-what-is-the-tax-treatment\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1335\"><span class=\"eael-accordion-tab-title\">Bayaran penuh diterima pada 22 Ogos 2018 untuk pemindahan barang dibuat pada 8 September 2018. Apakah layanan cukai ke atasnya?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1335\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"full-payment-received-on-the-removal-of-goods-on-22-august-2018-however-the-goods-were-only-removed-on-8-september-2018-what-is-the-tax-treatment\"><p>Cukai jualan dikenakan ke atas nilai jualan barang mengikut kadar yang ditetapkan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-the-treatment-for-the-stock-in-hand-which-the-input-tax-has-not-been-claimed-belongs-to-the-gst-registered-person-who-will-be-a-registered-manufacturer-during-the-sales-tax-era\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1336\"><span class=\"eael-accordion-tab-title\">Apakah layanan CBP ke atas stok dalam tangan yang mana cukai input ke atasnya tidak dituntut oleh orang berdaftar CBP yang kemudiannya telah berdaftar di bawah SST?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1336\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"what-is-the-treatment-for-the-stock-in-hand-which-the-input-tax-has-not-been-claimed-belongs-to-the-gst-registered-person-who-will-be-a-registered-manufacturer-during-the-sales-tax-era\"><p>Pengilang berdaftar adalah dibenarkan untuk menuntut cukai input bagi stok dalam tangan pada penyata terakhir GST-03.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"subcontract-work-to-be-performed-from-15-august-2018-to-15-october-2018-however-part-of-the-work-was-done-in-gst-era-and-the-balance-of-work-to-be-completed-in-the-sales-tax-era-what-is-the-tax-treatment-on-the-subcontract-work\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1337\"><span class=\"eael-accordion-tab-title\">Kerja-kerja subkontrak bermula dari 15 Ogos 2018 sehingga 15 Oktober 2018.Sebahagian daripada kerja subkontrak telah dilaksanakan sebelum 1 September 2018 dan sebahagiannya disiapkan selepas tarikh tersebut. Apakah layanan cukai ke atas kerja subkontrak tersebut?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1337\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"subcontract-work-to-be-performed-from-15-august-2018-to-15-october-2018-however-part-of-the-work-was-done-in-gst-era-and-the-balance-of-work-to-be-completed-in-the-sales-tax-era-what-is-the-tax-treatment-on-the-subcontract-work\"><p>CBP dikenakan pada kadar standard 0% untuk kerja-kerja yang dilaksanakan sebelum 1 September 2018. Bagi baki kerja yang dilaksanakan dan disiapkan pada 15 Oktober 2018, cukai jualan dikenakan ke atas nilai kerja subkontrak mengikut kadar yang ditetapkan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-the-treatment-for-importation-of-big-ticket-items-for-upstream-petroleum-activities\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-1338\"><span class=\"eael-accordion-tab-title\">Apakah layanan cukai ke atas pengimportan <i>Big Ticket Items<\/i>  bagi aktiviti petroleum <i>upstream ?<\/i><\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1338\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"what-is-the-treatment-for-importation-of-big-ticket-items-for-upstream-petroleum-activities\"><p><p>Di bawah CBP,<i> Big Ticket Items<\/i> adalah tersenarai di bawah Senarai Pengecualian Utama petroleum <i>upstream<\/i> (MEL). Di bawah SST, pengendali petroleum <i>upstream<\/i> yang mengimport Big Ticket Items diberi pengecualian cukai jualan di bawah Perintah Cukai Jualan (Orang yang Diberi Pengecualian Cukai Jualan) 2018.<\/p><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-the-sst-treatment-on-goods-delivered-after-1st-september-2018-and-payment-was-received-or-invoice-was-issued-during-tax-holiday-gst-at-0\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-1339\"><span class=\"eael-accordion-tab-title\">Apakah layanan cukai jualan ke atas barang yang dipindahkan selepas 1 September 2018 dan bayaran telah diterima atau invois telah dikeluarkan semasa kadar cukai CBP 0%?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-1339\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"what-is-the-sst-treatment-on-goods-delivered-after-1st-september-2018-and-payment-was-received-or-invoice-was-issued-during-tax-holiday-gst-at-0\"><p>Anda hendaklah mengakaunkan cukai jualan ke atas invois yang telah dikeluarkan kepada pelanggan. Dalam keadaan tersebut, anda dibenarkan mengeluarkan suatu:<br><br>\ni.   nota kredit untuk membatalkan invois tersebut dan seterusnya mengeluarkan satu\ninvois yang baru dan mengenakan cukai jualan; atau<br>\nii.   nota debit yang mana tertera cukai jualan.<br><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"would-customs-department-carry-on-with-gst-audits-after-sst-comes-into-effect-from-1st-september-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-13310\"><span class=\"eael-accordion-tab-title\">Adakah JKDM akan meneruskan pengauditan CBP setelah SST berkuatkuasa\nbermula 1 September 2018?<\/span><span class=\"eael-advanced-accordion-icon-closed\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"eael-advanced-accordion-icon-opened\"><svg aria-hidden=\"true\" class=\"fa-accordion-icon e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/div><div id=\"elementor-tab-content-13310\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"would-customs-department-carry-on-with-gst-audits-after-sst-comes-into-effect-from-1st-september-2018\"><p>Pengauditan untuk tujuan penutupan kes akan diteruskan ke atas orang berdaftar CBP.<\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\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>FAQ Sales Tax About Sales Tax Registration Invoicing, Return &amp; Payment Transitional Issue What is sales tax? Sales tax is a single-stage tax charged and levied:i. on taxable goods manufactured in Malaysia by a taxable person and sold byhim (including used or disposed off) ; and ii. on taxable goods imported into Malaysia. What are&#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-1953","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1953","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=1953"}],"version-history":[{"count":40,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1953\/revisions"}],"predecessor-version":[{"id":5197,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1953\/revisions\/5197"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}