{"id":1954,"date":"2025-02-14T04:25:31","date_gmt":"2025-02-14T04:25:31","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1954"},"modified":"2025-07-16T11:48:47","modified_gmt":"2025-07-16T03:48:47","slug":"faq-services-tax","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/faq-services-tax\/","title":{"rendered":"Cukai Perkhidmatan"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1954\" class=\"elementor elementor-1954\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-887cd39 e-flex e-con-boxed e-con e-parent\" data-id=\"887cd39\" 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-fea6577 elementor-widget elementor-widget-heading\" data-id=\"fea6577\" 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 Perkhidmatan<\/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-2540c1a e-grid e-con-boxed e-con e-parent\" data-id=\"2540c1a\" 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-4f8e20c e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"4f8e20c\" 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=\"83419660\" 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-834196601\" data-tab-title-id=\"e-n-tab-title-834196601\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-834196601\" 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 Service Tax\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-834196602\" data-tab-title-id=\"e-n-tab-title-834196602\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-834196602\" 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-834196603\" data-tab-title-id=\"e-n-tab-title-834196603\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-834196603\" 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-834196604\" data-tab-title-id=\"e-n-tab-title-834196604\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-834196604\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tIssue of Rate Change Transition\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-834196601\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-834196601\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-93ae8ff e-con-full e-flex e-con e-child\" data-id=\"93ae8ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b14b9ad elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"b14b9ad\" 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-b14b9ad\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"b14b9ad\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-service-tax-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1851\"><span class=\"eael-accordion-tab-title\">Apakah itu Cukai Perkhidmatan?<\/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-1851\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"what-is-service-tax-\"><p><b>Cukai perkhidmatan adalah suatu cukai yang dikenakan ke atas:-<\/b> <br \/><br \/>i. mana-mana perkhidmatan bercukai yang diberikan di Malaysia;<br \/>ii. orang berdaftar dalam menjalankan perniagaannya;<br \/>iii. mana-mana perkhidmatan bercukai diimport.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-does-service-tax-works\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1852\"><span class=\"eael-accordion-tab-title\">Apakah mekanisma cukai perkhidmatan?<\/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-1852\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"how-does-service-tax-works\">\n <img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/mysst.customs.gov.my\/wp-content\/uploads\/2025\/02\/HowServiceTaxWorks_BI-1.png\" alt=\"service Tax\" width=\"880\" height=\"380\">\n\n<\/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=\"3\" aria-controls=\"elementor-tab-content-1853\"><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-1853\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"who-is-the-taxable-person-\"><p>Orang yang kena cukai adalah orang yang menyediakan perkhidmatan bercukai di dalam perjalanan atau penerusan perniagaan di Malaysia dan bertanggungan untuk didaftarkan atau didaftarkan di bawah Akta Cukai Perkhidmatan 2018.<\/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-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1854\"><span class=\"eael-accordion-tab-title\">Apakah kadar cukai untuk cukai perkhidmatan?<\/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-1854\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"what-is-the-rate-of-tax-for-service-tax\"><p>i. The tax rate is 8% for all taxable services except;<br>\nii. F&amp;B, Logistics, Telecommunications, and Parking are at a rate of 6%.<br>\niii. RM25 for credit card \/ charge card.<br>\n<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-services-can-be-taxed-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1855\"><span class=\"eael-accordion-tab-title\">Apakah perkhidmatan yang boleh dikenakan cukai? <\/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-1855\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"what-services-can-be-taxed-\"><img decoding=\"async\" src=\"https:\/\/mysst.customs.gov.my\/wp-content\/uploads\/2025\/02\/FAQ-CP-BI.png\" alt=\"service Tax\" width=\"580\" height=\"380\" \/><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"how-is-the-threshold-value-determined-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1856\"><span class=\"eael-accordion-tab-title\">Bagaimanakah nilai ambang ditentukan? <\/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-1856\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"how-is-the-threshold-value-determined-\"><p><b>Nilai ambang ditentukan melalui 2 kaedah:<\/b><br><br>\n<b>(a)Kaedah ke belakang (historical) <\/b><br>\nKaedah ke belakang adalah berdasarkan kepada nilai perkhidmatan bercukai bagi mana-mana bulan dicampur dengan nilai perkhidmatan bercukai bagi 11 bulan ke belakang sebaik sebelum bulan itu. Contoh: Nilai Perkhidmatan pada bulan Julai 2024 sehingga Ogos 2023\n<br><br>\n<b>(b)Kaedah ke hadapan (future) <\/b><br>\nKaedah ke hadapan adalah berdasarkan kepada nilai perkhidmatan bercukai bagi mana-mana bulan dicampur dengan nilai perkhidmatan bercukai bagi 11 bulan ke hadapan sebaik selepas bulan itu. Contoh: Nilai Perkhidmatan pada bulan Julai 2024 sehingga Jun 2025\n<br>\n<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"is-the-provision-of-services-at-the-university-cafeteria-subject-to-service-tax-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1857\"><span class=\"eael-accordion-tab-title\">Adakah penyediaan perkhidmatan di kafeteria universiti tertakluk kepada cukai perkhidmatan? <\/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-1857\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"is-the-provision-of-services-at-the-university-cafeteria-subject-to-service-tax-\"><p>Peruntukan perkhidmatan penyediaan makanan oleh mana-mana kafeteria adalah tertakluk kepada cukai perkhidmatan sekiranya nilai jualan perkhidmatan yang disediakan melebihi RM 1,500,000.00<\/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-834196602\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-834196602\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\"elementor-element elementor-element-75432aa e-con-full e-flex e-con e-child\" data-id=\"75432aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bb5191 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"4bb5191\" 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-4bb5191\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"4bb5191\" 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-service-tax-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-7931\"><span class=\"eael-accordion-tab-title\">Bagaimana saya boleh berdaftar di bawah cukai perkhidmatan? <\/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-7931\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"how-do-i-register-for-service-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-have-been-registered-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-7932\"><span class=\"eael-accordion-tab-title\">Bagaimana saya tahu bahawa saya telah 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-7932\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"how-do-i-know-that-i-have-been-registered-\"><p>Anda akan dimaklumkan melalui e-mel selepas pendaftaran dibuat 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=\"can-i-submit-my-service-tax-return-according-to-my-companys-financial-year-end-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-7933\"><span class=\"eael-accordion-tab-title\">Bolehkah penyata cukai perkhidmatan 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-7933\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"can-i-submit-my-service-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-service-tax-voluntarily-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-7934\"><span class=\"eael-accordion-tab-title\">Bolehkah saya berdaftar di bawah cukai pendaftaran 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-7934\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"can-i-registered-under-service-tax-voluntarily-\"><p>Ya, anda boleh mendaftar secara sukarela dengan syarat anda membekalkan perkhidmatan yang boleh dikenakan cukai.<\/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=\"5\" aria-controls=\"elementor-tab-content-7935\"><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-7935\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"can-i-registered-my-branches-separately-\"><p>Branch registration is allowed.<\/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=\"6\" aria-controls=\"elementor-tab-content-7936\"><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-7936\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" 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=\"when-the-annual-taxable-service-sales-are-below-the-threshold-value-can-the-registration-be-cancelled\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-7937\"><span class=\"eael-accordion-tab-title\">Apabila jualan tahunan perkhidmatan bercukai kurang daripada nilai ambang, bolehkah pendaftaran dibatalkan?<\/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-7937\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"when-the-annual-taxable-service-sales-are-below-the-threshold-value-can-the-registration-be-cancelled\"><p>Apabila Akta GST 2014 dimansuhkan, anda secara automatik tidak lagi menjadi orang berdaftar CBP. Anda tidak perlu memohon untuk pembatalan pendaftaran. Walaubagaimanapun, anda dikehendaki mengemukakan penyata CBP terakhir dalam tempoh 120 hari dari tarikh Akta 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-834196603\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-834196603\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\"elementor-element elementor-element-2f52dc2 e-con-full e-flex e-con e-child\" data-id=\"2f52dc2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43df464 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"43df464\" 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-43df464\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"43df464\" 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-7111\"><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-7111\" 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-7112\"><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-7112\" 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 perkhidmatan 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-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-7113\"><span class=\"eael-accordion-tab-title\">Apakah asas perakaunan bagi cukai perkhidmatan?<\/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-7113\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"on-what-basis-do-i-account-for-service-tax\"><p>Anda dikehendaki mengakaunkan cukai perkhidmatan berdasarkan asas pembayaran.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"can-the-invoice-accounting-basis-be-used-for-accounting-for-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-7114\"><span class=\"eael-accordion-tab-title\">Bolehkan asas perakaunan invois digunakan bagi mengakaun cukai perkhidmatan?<\/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-7114\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"can-the-invoice-accounting-basis-be-used-for-accounting-for-service-tax\"><p>Boleh, atas permohonan secara bertulis memohon kelulusan kepada Ketua Pengarah Kastam<\/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-service-tax-returns\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-7115\"><span class=\"eael-accordion-tab-title\">Apakah prosedur untuk mengemukakan penyata cukai perkhidmatan?<\/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-7115\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"what-is-the-procedure-for-submitting-service-tax-returns\"><p>i. Orang berdaftar perlu <b>mengemukakan penyata cukai perkhidmatan 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 perkhidmatan hendaklah <b>dikemukakan tidak lewat daripada hari terakhir bulan berikutnya<\/b> selepas tempoh bercukai berakhir.<br \/>iii. Penyata cukai perkhidmatan hendaklah <b>dikemukakan sama ada terdapat cukai yang perlu dibayar atau tidak.<\/b><br \/>iv. Penyata cukai perkhidmatan perlu <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-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-7116\"><span class=\"eael-accordion-tab-title\">Bagaimanakah bayaran cukai perkhidmatan dibuat?<\/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-7116\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"how-do-i-make-a-payment-for-service-tax\"><p>Anda boleh membuat pembayaran melalui:<br \/>a. Elektronik (FPX); atau<br \/>b. Dengan 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=\"7\" aria-controls=\"elementor-tab-content-7117\"><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-7117\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" 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-service-tax\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-7118\"><span class=\"eael-accordion-tab-title\">How long should I keep the proper records under service tax?<\/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-7118\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"how-long-should-i-keep-the-proper-records-under-service-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=\"9\" aria-controls=\"elementor-tab-content-7119\"><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-7119\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" 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=\"what-is-the-facilities-provided-under-service-tax-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-71110\"><span class=\"eael-accordion-tab-title\">Apakah kemudahan yang disediakan di bawah cukai perkhidmatan <\/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-71110\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"what-is-the-facilities-provided-under-service-tax-\">\n  .styled-table {\n    border-collapse: collapse;\n    width: 100%;\n    margin-bottom: 16px;\n  }\n\n  .styled-table td,\n  .styled-table th {\n    border: 1px solid #d3d3d3;\n    padding: 8px;\n    vertical-align: top;\n  }\n\n  .panel {\n    max-height: 645px;\n    overflow-y: auto;\n    padding: 10px;\n  }\n\n\n<div class=\"panel\">\n  <b>A.Sistem Kontra<\/b><br>\n  Orang berdaftar dibenarkan untuk menolak cukai perkhidmatan di dalam penyata cukai perkhidmatan apabila terdapat sebarang pembatalan dan penamatan ke atas perkhidmatan atau apa-apa sebab lain seperti pengurangan premium atau diskaun.\n\n  <br><br>\n  <b>B. Designated Area:<\/b>\n  <table class=\"styled-table\">\n    <tbody>\n      <tr>\n        <td>Designated (not deemed outside Malaysia)<\/td>\n        <td>Labuan, Langkawi, Tioman and Pangkor<\/td>\n      <\/tr>\n      <tr>\n        <td>Services provided between and within DA<\/td>\n        <td>Not subject to service tax except prescribed by Minister<\/td>\n      <\/tr>\n      <tr>\n        <td>Provisions of services<\/td>\n        <td>\n          &#8211; From PCA to DA \u2013 subject to service tax except prescribed by Minister<br>\n          &#8211; From DA to PCA \u2013 subject to service tax<br>\n          &#8211; To\/from DA to SA* \u2013 no service tax\n        <\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n\n  <b>C. Special Area:<\/b>\n  <table class=\"styled-table\">\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>Services provided between and within SA<\/td>\n        <td>Not subject to Service Tax except prescribed by Minister<\/td>\n      <\/tr>\n      <tr>\n        <td>Provisions of services<\/td>\n        <td>\n          &#8211; From PCA to SA \u2013 subject to service tax except prescribed by Minister<br>\n          &#8211; From SA to PCA \u2013 subject to service tax<br>\n          &#8211; To\/from SA to DA \u2013 no service tax<br>\n          &#8211; From PCA (other than SA) to FZ or LMW \u2013 subject to service tax<br>\n          &#8211; From PCA (other than SA) to JDA \u2013 not subject to service 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-834196604\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-834196604\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\"elementor-element elementor-element-8ebb4bc e-con-full e-flex e-con e-child\" data-id=\"8ebb4bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f693527 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"f693527\" 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-f693527\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"f693527\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-is-the-effective-date-of-the-change-in-the-service-tax-rate-from-6-to-8-that-was-announced-in-the-2024-budget-presentation\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2581\"><span class=\"eael-accordion-tab-title\">Bilakah tarikh kuat kuasa perubahan kadar cukai perkhidmatan daripada 6% kepada 8% yang telah diumumkan dalam pembentangan Belanjawan 2024?<\/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-2581\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"what-is-the-effective-date-of-the-change-in-the-service-tax-rate-from-6-to-8-that-was-announced-in-the-2024-budget-presentation\"><p>Tarikh kuat kuasa perubahan kadar cukai perkhidmatan daripada 6% kepada 8% adalah mulai 1 Mac 2024.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"what-taxable-services-are-subject-to-the-8-rate\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2582\"><span class=\"eael-accordion-tab-title\">Apakah perkhidmatan bercukai yang dikenakan pada kadar 8%?<\/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-2582\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"what-taxable-services-are-subject-to-the-8-rate\"><p>Semua perkhidmatan bercukai tertakluk pada kadar 8% kecuali perkhidmatan makanan dan minuman, perkhidmatan telekomunikasi, perkhidmatan penyediaan ruang letak kenderaan dan perkhidmatan logistik yang tertakluk pada kadar 6%. Manakala perkhidmatan kad kredit atau kad caj tertakluk pada kadar RM25\/kad.<\/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-if-the-taxable-span-stylecolorredservicespanis-fully-provided-span-stylecolorredbeforespanthe-effective-date-of-the-rate-change\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2583\"><span class=\"eael-accordion-tab-title\">Apakah layanan jika perkhidmatan <span style=\"color:red\">bercukai<\/span>disediakan sepenuhnya <span style=\"color:red\">sebelum<\/span>tarikh kuat kuasa perubahan kadar?<\/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-2583\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"what-is-the-treatment-if-the-taxable-span-stylecolorredservicespanis-fully-provided-span-stylecolorredbeforespanthe-effective-date-of-the-rate-change\"><p>Perkhidmatan bercukai tersebut tertakluk pada kadar lama (6%)<\/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-if-the-taxable-service-is-span-stylecolorredfully-provided-onafter-the-effective-datespanof-the-rate-change\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2584\"><span class=\"eael-accordion-tab-title\">Apakah layanan jika perkhidmatan bercukai <span style=\"color:red\">disediakan sepenuhnya pada\/selepas tarikh kuat kuasa<\/span>perubahan kadar?<\/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-2584\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"what-is-the-treatment-if-the-taxable-service-is-span-stylecolorredfully-provided-onafter-the-effective-datespanof-the-rate-change\"><p>Perkhidmatan bercukai yang disediakan pada\/selepas tarikh kuat kuasa perubahan kadar \u2013 <b>tertakluk pada kadar baharu (8%).<\/b>.<br \/>Walau bagaimanapun, apa-apa bayaran yang diterima sebelum tarikh kuat kuasa perubahan kadar bayaran tersebut tertakluk pada kadar lama (6%)<\/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-if-the-taxable-service-is-provided-before-the-effective-date-of-the-rate-change-span-stylecolorredextending-beyondspanthe-effective-date-of-the-rate-change\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2585\"><span class=\"eael-accordion-tab-title\">Apakah layanan jika perkhidmatan bercukai disediakan sebelum tarikh kuat kuasa perubahan kadar <span style=\"color:red\">melangkaui<\/span>tarikh kuat kuasa perubahan kadar?<\/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-2585\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"what-is-the-treatment-if-the-taxable-service-is-provided-before-the-effective-date-of-the-rate-change-span-stylecolorredextending-beyondspanthe-effective-date-of-the-rate-change\"><p>i. Perkhidmatan bercukai yang disediakan sebelum tarikh kuat kuasa perubahan kadar \u2013 tertakluk pada <b>kadar lama (6%)<\/b><br \/>ii. Perkhidmatan bercukai yang disediakan pada\/selepas tarikh kuat kuasa perubahan kadar \u2013 tertakluk pada <b>tertakluk pada kadar baharu (8%).<\/b><\/p><p>Walau bagaimanapun, apa-apa bayaran yang diterima sebelum tarikh kuat kuasa perubahan kadar bayaran tersebut tertakluk pada kadar lama (6%)<\/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 Service Tax About Service Tax Registration Invoicing, Return &amp; Payment Issue of Rate Change Transition What is Service Tax ? Service tax is a tax charged on:- i. any provision of taxable services;ii. made in the course or furtherance of any business;iii. by a taxable person; and in Malaysia. How does service tax works?&#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-1954","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1954","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=1954"}],"version-history":[{"count":17,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1954\/revisions"}],"predecessor-version":[{"id":5148,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1954\/revisions\/5148"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}