{"id":4727,"date":"2025-07-09T15:44:22","date_gmt":"2025-07-09T07:44:22","guid":{"rendered":"http:\/\/10.89.6.10\/?page_id=4727"},"modified":"2026-04-02T13:28:07","modified_gmt":"2026-04-02T05:28:07","slug":"faq-transition-of-sales-tax-rate-changes-2025","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/faq-transition-of-sales-tax-rate-changes-2025\/","title":{"rendered":"FAQ Transition of Sales Tax Rate Changes 2025"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"4727\" class=\"elementor elementor-4727\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e778f8 e-flex e-con-boxed e-con e-parent\" data-id=\"3e778f8\" 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-9847044 elementor-widget elementor-widget-heading\" data-id=\"9847044\" 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\">FAQ Kadar Cukai Jualan 2025<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7694ded elementor-widget elementor-widget-text-editor\" data-id=\"7694ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Soalan Lazim (FAQ) berkaitan Peralihan Perubahan Kadar Cukai Jualan 2025<\/p>\t\t\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<div class=\"elementor-element elementor-element-888ece1 e-flex e-con-boxed e-con e-parent\" data-id=\"888ece1\" 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-61d3fa9 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"61d3fa9\" data-element_type=\"widget\" data-e-type=\"widget\" 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=\"102580137\" 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-1025801371\" data-tab-title-id=\"e-n-tab-title-1025801371\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1025801371\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tPeralihan Perubahan Kadar Cukai Jualan\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-1025801371\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1025801371\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-501e4e3 e-flex e-con-boxed e-con e-child\" data-id=\"501e4e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87d0206 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"87d0206\" 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-87d0206\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"87d0206\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"1-q-when-is-the-effective-date-of-the-new-sales-tax-rate-change\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1421\"><span class=\"eael-accordion-tab-title\">1. S: Bilakah tarikh kuat kuasa perubahan kadar cukai jualan yang baharu?<\/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-1421\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"1-q-when-is-the-effective-date-of-the-new-sales-tax-rate-change\"><p>J : Perubahan kadar cukai jualan yang baharu berkuat kuasa pada 1 Julai 2025.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"2-q-where-can-i-refer-to-the-list-of-goods-affected-by-the-new-sales-tax-rate-change\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-1422\"><span class=\"eael-accordion-tab-title\">2. S : Dimanakah saya boleh merujuk senarai barang yang terlibat dengan perubahan kadar cukai jualan yang baharu?<\/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-1422\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"2-q-where-can-i-refer-to-the-list-of-goods-affected-by-the-new-sales-tax-rate-change\"><p>J : Senarai barang yang terlibat dengan perubahan kadar cukai jualan adalah seperti berikut:<br \/>i. Kadar 5% dan kadar spesifik boleh dirujuk di bawah Perintah Cukai Jualan (Kadar Cukai) 2025.<br \/>ii. Barang yang dikecualikan boleh dirujuk di bawah Perintah Cukai Jualan (Barang Yang Dikecualikan Daripada Cukai) 2025.<br \/>Jika barang tersebut tiada dalam kedua-dua perintah di atas, maka barang tersebut adalah berkadar 10%. Kedua-dua perintah ini boleh dirujuk di pautan https:\/\/mysst.customs.gov.my\/.\u00a0<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"3-q-how-can-i-determine-if-my-manufacturing-activity-meets-the-definition-of-manufacturing-under-the-sales-tax-act-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1423\"><span class=\"eael-accordion-tab-title\">3. S : Bagaimanakah saya boleh mengetahui aktiviti pengilangan saya adalah memenuhi maksud mengilang di bawah Akta Cukai Jualan 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-1423\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"3-q-how-can-i-determine-if-my-manufacturing-activity-meets-the-definition-of-manufacturing-under-the-sales-tax-act-2018\"><p>J : Berdasarkan seksyen 3, Akta Cukai Jualan 2018 maksud mengilang adalah penukaran secara manual atau mekanikal bahan-bahan organik atau bukan organik kepada suatu produk baharu dengan mengubah saiz, bentuk, komposisi, sifat atau kualiti bahan-bahan itu dan termasuklah pemasangan\nbahagian-bahagian ke dalam suatu jentera atau  produk lain, tetapi tidak termasuk pemasangan jentera atau kelengkapan bagi maksud pembinaan. Sebarang pertanyaan lanjut, syarikat boleh merujuk ke Bahagian Cukai Dalam Negeri<br \/>di negeri.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"4-q-am-i-required-to-register-as-a-registered-manufacturer-if-the-finished-exempted-goods-are-manufactured-subject-to-the-new-sales-tax-rate-from-exempted-goods-to-taxable-goods-at-a-rate-of-5-or-10\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-1424\"><span class=\"eael-accordion-tab-title\">4. S : Adakah saya perlu berdaftar sebagai pengilang berdaftar sekiranya barang siap yang dikilangkan tertakluk kepada perubahan kadar cukai jualan baharu dari barang yang dikecualikan cukai jualan kepada barang bercukai berkadar 5% atau 10%?<\/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-1424\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"4-q-am-i-required-to-register-as-a-registered-manufacturer-if-the-finished-exempted-goods-are-manufactured-subject-to-the-new-sales-tax-rate-from-exempted-goods-to-taxable-goods-at-a-rate-of-5-or-10\"><p>J : Ya, syarikat tuan perlu berdaftar di bawah seksyen 13, Akta Cukai Jualan 2018 sekiranya jumlah nilai jualan barang bercukai melebihi nilai ambang sebanyak RM 500,000 dalam tempoh 12 bulan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"5-q-how-can-i-register-as-a-registered-manufacturer-under-the-sales-tax-act-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-1425\"><span class=\"eael-accordion-tab-title\">5. S : Bagaimanakah saya boleh berdaftar sebagai pengilang berdaftar di bawah Akta Cukai Jualan 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-1425\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"5-q-how-can-i-register-as-a-registered-manufacturer-under-the-sales-tax-act-2018\"><p>J : Pendaftaran boleh dibuat atas talian melalui sistem MySST.<br \/>Orang yang telah didaftarkan akan menerima pemakluman pendaftaran melalui<br \/>emel yang telah didaftarkan.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"6-q-is-voluntary-registration-permitted-under-the-sales-tax-act-2018\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-1426\"><span class=\"eael-accordion-tab-title\">6. S : Bolehkah saya berdaftar secara sukarela di bawah Akta Cukai Jualan 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-1426\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"6-q-is-voluntary-registration-permitted-under-the-sales-tax-act-2018\"><p>J : Pendaftaran secara sukarela dibenarkan di bawah seksyen 14, Akta Cukai Jualan 2018 sekiranya tuan mengilang barang-barang bercukai dan tidak mencapai nilai ambang RM500,000.00.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"7-q-how-may-i-obtain-verification-as-to-whether-the-tariff-code-of-the-imported-or-manufactured-goods-is-subject-to-a-change-in-the-applicable-sales-tax-rate\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-1427\"><span class=\"eael-accordion-tab-title\">7. S : Bagaimanakah saya boleh mendapatkan pengesahan sama ada kod tarif barang yang diimport atau dikilangkan tertakluk kepada perubahan kadar cukai jualan atau tidak?<\/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-1427\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"7-q-how-may-i-obtain-verification-as-to-whether-the-tariff-code-of-the-imported-or-manufactured-goods-is-subject-to-a-change-in-the-applicable-sales-tax-rate\"><p>J : Tuan boleh mendapatkan pengesahan kod tarif daripada Bahagian Perkhidmatan Teknik di negeri yang berdekatan. Selepas mendapat pengesahan kod tarif, tuan boleh merujuk kadar cukai jualan melalui Perintah Cukai Jualan (Kadar Cukai) 2025 dan Perintah Cukai Jualan (Barang Yang Dikecualikan Daripada Cukai) 2025. Kadar cukai jualan yang baharu boleh dirujuk di bawah Perintah Cukai Jualan (Kadar Cukai) 2025 dalam portal MySST https:\/\/mysst.customs.gov.my\/. Sekiranya kod tarif barang tersebut tiada dalam perintah di atas, kadar cukai jualan bagi barang tersebut adalah 10%. Sebarang pertanyaan lanjut, pihak tuan boleh merujuk ke Bahagian Cukai Dalam Negeri di negeri.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"8-q-i-have-purchased-goods-from-abroad-although-the-supplier-has-not-yet-shipped-the-goods-the-invoice-was-issued-prior-to-the-effective-date-of-the-new-sales-tax-rate-the-goods-are-expected-to-be-imported-after-the-effective-date-of-the-new-sales-tax-rate-will-these-goods-be-subject-to-the-new-sales-tax-rate\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-1428\"><span class=\"eael-accordion-tab-title\">8. S : Saya membeli barang dari luar negara. Barang tersebut belum dihantar oleh pembekal tetapi invois telah dikeluarkan sebelum tarikh kuat kuasa perubahan kadar cukai jualan yang baharu. Barang tersebut hanya akan diimport selepas tarikh kuat kuasa kadar cukai jualan yang baharu. Adakah barang tersebut tertakluk kepada kadar cukai jualan yang baharu?<\/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-1428\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"8-q-i-have-purchased-goods-from-abroad-although-the-supplier-has-not-yet-shipped-the-goods-the-invoice-was-issued-prior-to-the-effective-date-of-the-new-sales-tax-rate-the-goods-are-expected-to-be-imported-after-the-effective-date-of-the-new-sales-tax-rate-will-these-goods-be-subject-to-the-new-sales-tax-rate\">J : Ya, barang yang diimport tersebut tertakluk kepada kadar cukai jualan baharu semasa barang tersebut dilepaskan daripada kawalan Kastam oleh pegawai Kastam yang hak. Pengimportan barang ke dalam Malaysia hendaklah diikrar dalam Borang Kastam No.1(K1). Bagi barangan bercukai, cukai jualan yang terlibat dibayar menggunakan borang K1.\n<\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"9-q-i-am-a-newly-registered-manufacturer-under-the-sales-tax-act-2018-am-i-entitled-to-any-sales-tax-exemptions-what-is-the-process-for-applying-for-a-sales-tax-exemption\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-1429\"><span class=\"eael-accordion-tab-title\">9. S : Saya adalah pengilang berdaftar baharu di bawah Akta Cukai Jualan 2018. Adakah saya layak mendapat sebarang pengecualian cukai jualan? Bagaimanakah cara untuk saya memohon pengecualian 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-1429\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"9-q-i-am-a-newly-registered-manufacturer-under-the-sales-tax-act-2018-am-i-entitled-to-any-sales-tax-exemptions-what-is-the-process-for-applying-for-a-sales-tax-exemption\">J : Sebagai pengilang berdaftar, tuan layak membeli bahan mentah, komponen, bahan pembungkus dan pembungkusan, alat bantuan pengilangan dan peralatan cleanroom tanpa cukai jualan. Tuan boleh memohon pengecualian cukai jualan di bawah Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018 dan tertakluk kepada syarat-syarat yang dinyatakan di bawah butiran serta dalam perintah tersebut. Permohonan sijil pengecualian cukai jualan boleh dibuat secara atas talian dalam portal https:\/\/mysst.customs.gov.my\/. Manual permohonan sijil pengecualian cukai jualan boleh dirujuk melalui https:\/\/mysst.customs.gov.my\/AboutExemption.<\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"10-q-i-am-a-manufacturer-of-goods-exempt-from-sales-tax-and-not-registered-under-the-sales-tax-act-2018-on-the-effective-date-the-sales-tax-rate-for-these-finished-goods-changed-from-exempt-to-5-am-i-required-to-impose-sales-tax-on-the-finished-goods-i-manufacture-when-they-are-sold-on-or-after-the-effective-date-of-the-new-sales-tax-rate\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-14210\"><span class=\"eael-accordion-tab-title\">10. S : Saya adalah pengilang barang dikecualikan cukai jualan dan tidak berdaftar di bawah Akta Cukai Jualan 2018. Pada tarikh kuat kuasa, kadar cukai jualan ke atas barang siap tersebut berubah daripada dikecualikan kepada 5%. Adakah saya perlu mengenakan cukai jualan ke atas barang siap yang dikilangkan semasa barang tersebut dijual pada atau selepas tarikh kuat kuasa cukai jualan baharu?<\/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-14210\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"10-q-i-am-a-manufacturer-of-goods-exempt-from-sales-tax-and-not-registered-under-the-sales-tax-act-2018-on-the-effective-date-the-sales-tax-rate-for-these-finished-goods-changed-from-exempt-to-5-am-i-required-to-impose-sales-tax-on-the-finished-goods-i-manufacture-when-they-are-sold-on-or-after-the-effective-date-of-the-new-sales-tax-rate\">J : Syarikat tuan perlu berdaftar sebagai pengilang berdaftar di bawah Seksyen 13 atau 14, Akta Cukai Jualan 2018 untuk mengenakan cukai jualan ke atas barang yang dikilangkan pada kadar baharu bermula dari tarikh kuat kuasa surat kelulusan pendaftaran.<\/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 class=\"elementor-element elementor-element-7e90335 elementor-widget elementor-widget-text-editor\" data-id=\"7e90335\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<strong>Penafian<\/strong>:\n<em>Maklumat ini bertujuan untuk memberikan pemahaman umum tentang layanan yang berkaitan di bawah Perundangan Cukai Jualan dan Cukai Perkhidmatan dan bertujuan untuk memberikan pemahaman umum yang lebih baik tentang kewajipan cukai pembayar cukai. Walaupun JKDM telah mengambil inisiatif untuk memastikan bahawa semua maklumat yang terkandung dalam Soalan Lazim ini adalah betul, JKDM tidak akan bertanggungjawab ke atas sebarang kesilapan dan ketidaktepatan yang mungkin terkandung oleh individu atau maklumat lain yang ditanggung oleh individu atau maklumat kewangan ini. semasa pada masa itu<\/em>\t\t\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\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 Rate 2025 List of FAQs about Transition of Sales Tax Rate Changes 2025 Transition of Sales Tax Rate Changes 1. Q: When is the effective date of the new sales tax rate change? A : The new sales tax rate change takes effect on 1 July 2025. 2. Q : Where can&#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-4727","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/4727","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=4727"}],"version-history":[{"count":16,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/4727\/revisions"}],"predecessor-version":[{"id":6241,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/4727\/revisions\/6241"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=4727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}