What Goes Into Each Box -Malaysia Service Tax (SST-02)

Use the table below to understand how NetSuite uses the tax codes to get the values for the Malaysia SST-02 Return.

Note:

For OneWorld accounts, all amounts are reported in the base currency of the subsidiary. If you do not have a OneWorld account, amounts are reported based on the currency in the Company Information page.

Important:

When the Malaysia Service Tax (SST-02) Return is generated, related boxes for Sales Tax are disabled by default and vice versa.

Note:

Nondeductible tax codes created by checking the 100% Non-deductible box on the Tax Code page is not supported. If you want to create nondeductible tax codes that will work with International Tax Reports SuiteApp, see Setting Up Nondeductible Input Tax.

Box number	Description	Value/Formula
BAHAGIAN A: MAKLUMAT PENGILANG BERDAFTAR / ORANG BERDAFTAR PART A: REGISTERED MANUFACTURE / REGISTERED PERSON PARTICULARS
		CUKAI JUALAN / SALES TAX	CUKAI PERKHIDMATAN / SERVICE TAX
1	No. Pendaftaran SST. SST Registration No.	Blank	VAT Registration No.
2	Nama Pengilang Berdaftar / Orang Name of Registered Manufacturer / Registered Person	Blank	Name / Company Name
3	Tempoh Bercukai* Taxable Period*	Dari (Start Date Period) from	hingga (End Date Period) until
4	Tarikh Akhir Serahan Penyata dan Bayaran Return and Payment Due Date			Editable field – date input
BAHAGIAN B2: NILAI CUKAI YANG KENA DIBAYAR ATAS BARANGAN (JUALAN / PELUPUSAN / KEGUNAAN SENDIRI) / PERKHIDMATAN (PERKHIDMATAN DIBERIKAN / KEGUNAAN SENDIRI) PART B2: VALUE OF TAX PAYABLE FOR GOODS (SALES, DISPOSED, OWN USE) / SERVICES (SERVICES PERFORMED / OWN USE)
11	Jumlah Nilai Jualan dan Cukai Yang Kena dibayar Mengikut Kadar Cukai Total Value of Tax Payable as Per Tax Rate
		Nilai Jualan / Perkhidmatan Bercukai / Bilangan Kad Value of Taxable Sales / Service / No. of Cards	Kadar Cukai Tax Rate	Nilai Cukai Kena Bayar Value of Tax Payable
a)	Barangan Bercukai Berkadar 5% Taxable Goods at 5% Rate	RM (Net amount of SLS-MY 5%)	5%	RM Tax amount of SLS-MY 5%
b)	Barangan Bercukai Berkadar 10% Taxable Goods at 10% Rate	RM (Net amount of SLS-MY 10%)	10%	RM Tax amount of SLS-MY 10%
c)	Perkhidmatan Bercukai selain dari Kumpulan H Taxable Services other than from Group H	RM Net Amount Sales SVC-MY 6 +Net Amount Sales Adjustment box11c tax, SVC-MY 6	6%	RM Tax Amount Sales SVC-MY 6 +Tax Amount Sales Adjustment box11c tax, SVC-MY 6
d)	Perkhidmatan Bercukai dari Kumpulan H Taxable Services from Group H	UNIT	RM 25	UNIT x 25
12	Jumlah Nilai Cukai Yang Kena Dibayar Total Value of Tax Payable [11(a) +11(b)]			RM 25 11c +11d
13	Amaun Potongan cukai Amount of Tax Deduction
a)	Potongan Cukai Melalui Nota Kredit* Tax Deduction from Credit Note*			Editable field (user input)
b)	Potongan Cukai Jualan* Sales Tax Deduction*			RM 0.00
c)	Potongan Cukai Perkhidmatan** Service Tax Deduction*			Editable field (user input)
13A)	Pelarasan di bawah Potongan Cukai Jualan Adjustment under Sales Tax Deduction			Disabled
14	Jumlah Cukai Yang Kena Dibayar Sebelum Penalti Dikenakan Total Tax Payable Before Penalty Imposed			RM 12 – 13a - 13c
15	Kadar Penalti / Amaun Penalti Penalty Rate / Penalty Amount	% Editable field (user input)	RM 14 * 15
16	Jumlah Cukai Kena Dibayar Termasuk Penalti Total of Tax Payable Inclusive Penalty	% Editable field (user input)	RM 14 +15
BAHAGIAN C : BARANG-BARANG DI BAWAH JADUAL KEDUA, PERINTAH CUKAI JUALAN (KADAR CUKAI) 2018 PART C : GOODS UNDER SCHEDULE 2, SALES TAX (RATE OF TAX) ORDER 2018
17	Jumlah Nilai Jualan dan Cukai Yang Kena dibayar mengikut kadar cukai Total Value of Tax Payable as per rate of tax
		Kuantiti Jualan Sold Quantity	Nilai Jualan Bercukai Value of Taxable Sales	Nilai Cukai Kena Bayar Value of Tax Payable
	Berkadar Per Liter* At Rate Per Litre*	Editable field (user input)	Editable field (user input)	RM Editable field (user input)	RM Editable field (user input)
	Berkadar Per Kilogram* At Rate Per Litre*	Editable field (user input)	Editable field (user input)	RM Editable field (user input)	RM Editable field (user input)
	Berkadar At Rate	% Editable field (user input) ad-volerum.* ad-volerum		RM Editable field (user input)	RM Editable field (user input)
BAHAGIAN D : JUALAN YANG DIKECUALIKAN CUKAI JUALAN PART D : SALES EXEMPTED FROM SALES TAX
18	Jualan Barang-barang Bercukai Yang Dikecualikan Cukai di bawah Perintah Cukai Jualan (Barang-barang Yang Dikecualikan Daripada Cukai Jualan) 2018. * Sales of Taxable Goods Exempted From Tax under the Sales Tax (Goods Exempted From Tax) Order 2018.*
a)	Eksport / Kawasan Khas / Kawasan Ditetapkan* Export / Special Area / Designated Area*			Disabled
b)	Jualan Tempatan Kepada Orang di bawah Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai Jualan) 2018: Local sales exempted to person under the Sales Tax (Person Exempted From Payment of Tax) Order 2018:
	1) Jadual A (Kumpulan Orang)* Schedule A (Class of Person)*			Disabled
	2) Jadual B (Pengilang Spesifik Barangan Tidak Bercukai)* Schedule B (Manufacture of specific non-taxable goods) *			Disabled
	3) Jadual C (Barang Mentah / Pembungkusan / Komponen) Schedule C (Raw Materials / Packaging / Components)*
	i) Butiran 1 dan 2 (Pembelian / Pengimportan Bahan Mentah Yang Dikecualikan Cukai Jualan)* Item 1 and 2 (Purchase / Importation of Raw Material Exempted From Sales Tax)*			Disabled
	ii) Butiran 3 dan 4 (Pembelian / Pengimportan Bahan Mentah Bagi Pihak Pengilang Berdaftar Yang Dikecualikan Cukai Jualan)* Item 3 and 4 (Purchase / Importation of Raw Material on behalf of Registered Manufacturer Exempted From Sales Tax)*			Disabled
	iii) Butiran 5 (Nilai Kerja Dilakukan Yang Dikecualikan Cukai Jualan)* Item 5 (Value of Work Performed Exempted from Sales Tax)*			Disabled
c)	Jumlah Nilai Perkhidmatan Bercukai Yang Dikecualikan Total Value of Exempted Taxable Services		RM	RM Editable field (user input)
BAHAGIAN E: BELIAN DI BAWAH JADUAL C, PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI JUALAN) 2018 PART E : PURCHASE UNDER THE SCHEDULE C, SALES TAX (PERSON EXEMPTED FROM PAYMENT OF TAX) ORDER 2018
19	Butiran 1 dan 2 (Pembelian / Pengimportan Bahan Mentah Yang Dikecualikan Cukai Jualan)* Item 1 and 2 (Purchase / Importation of Raw material Exempted From Sales Tax)*	RM Editable field (user input)
20	Butiran 3 dan 4 (Pembelian / Pengimportan Bahan Mentah Bagi Pihak Pengilang Berdaftar Yang Dikecualikan Cukai Jualan)* Item 3 and 4 (Purchase / Importation of Raw Material on behalf Registered Manufacturer Exempted From Sales Tax)*	RM Editable field (user input)
21	Butiran 5 (Nilai Kerja Dilakukan Yang Dikecualikan Cukai Jualan)* Item 5 (Value of Work Performed Exempted from Sales Tax)*	RM Editable field (user input)

Box number

Description

Value/Formula

BAHAGIAN A: MAKLUMAT PENGILANG BERDAFTAR / ORANG BERDAFTAR

PART A: REGISTERED MANUFACTURE / REGISTERED PERSON PARTICULARS

CUKAI JUALAN / SALES TAX

CUKAI PERKHIDMATAN / SERVICE TAX

No. Pendaftaran SST.

SST Registration No.

Blank

VAT Registration No.

Nama Pengilang Berdaftar / Orang

Name of Registered Manufacturer / Registered Person

Blank

Name / Company Name

Tempoh Bercukai*

Taxable Period*

Dari (Start Date Period)

from

hingga (End Date Period)

until

Tarikh Akhir Serahan Penyata dan Bayaran

Return and Payment Due Date

Editable field – date input

BAHAGIAN B2: NILAI CUKAI YANG KENA DIBAYAR ATAS BARANGAN (JUALAN / PELUPUSAN / KEGUNAAN SENDIRI) / PERKHIDMATAN (PERKHIDMATAN DIBERIKAN / KEGUNAAN SENDIRI)

PART B2: VALUE OF TAX PAYABLE FOR GOODS (SALES, DISPOSED, OWN USE) / SERVICES (SERVICES PERFORMED / OWN USE)

Jumlah Nilai Jualan dan Cukai Yang Kena dibayar Mengikut Kadar Cukai

Total Value of Tax Payable as Per Tax Rate

Nilai Jualan / Perkhidmatan Bercukai / Bilangan Kad

Value of Taxable Sales / Service / No. of Cards

Kadar Cukai

Tax Rate

Nilai Cukai Kena Bayar

Value of Tax Payable

Barangan Bercukai Berkadar 5%

Taxable Goods at 5% Rate

RM (Net amount of SLS-MY 5%)

RM Tax amount of SLS-MY 5%

Barangan Bercukai Berkadar 10%

Taxable Goods at 10% Rate

RM (Net amount of SLS-MY 10%)

10%

RM Tax amount of SLS-MY 10%

Perkhidmatan Bercukai selain dari Kumpulan H

Taxable Services other than from Group H

RM Net Amount Sales SVC-MY 6 +Net Amount Sales Adjustment box11c tax, SVC-MY 6

RM Tax Amount Sales SVC-MY 6 +Tax Amount Sales Adjustment box11c tax, SVC-MY 6

Perkhidmatan Bercukai dari Kumpulan H

Taxable Services from Group H

UNIT

RM 25

UNIT x 25

Jumlah Nilai Cukai Yang Kena Dibayar

Total Value of Tax Payable

[11(a) +11(b)]

RM 25 11c +11d

Amaun Potongan cukai

Amount of Tax Deduction

Potongan Cukai Melalui Nota Kredit*

Tax Deduction from Credit Note*

Editable field (user input)

Potongan Cukai Jualan*

Sales Tax Deduction*

RM 0.00

Potongan Cukai Perkhidmatan**

Service Tax Deduction*

Editable field (user input)

13A)

Pelarasan di bawah Potongan Cukai Jualan

Adjustment under Sales Tax Deduction

Disabled

Jumlah Cukai Yang Kena Dibayar Sebelum Penalti Dikenakan

Total Tax Payable Before Penalty Imposed

RM 12 – 13a - 13c

Kadar Penalti / Amaun Penalti

Penalty Rate / Penalty Amount

% Editable field (user input)

RM 14 * 15

Jumlah Cukai Kena Dibayar Termasuk Penalti

Total of Tax Payable Inclusive Penalty

% Editable field (user input)

RM 14 +15

BAHAGIAN C : BARANG-BARANG DI BAWAH JADUAL KEDUA, PERINTAH CUKAI JUALAN (KADAR CUKAI) 2018

PART C : GOODS UNDER SCHEDULE 2, SALES TAX (RATE OF TAX) ORDER 2018

Jumlah Nilai Jualan dan Cukai Yang Kena dibayar mengikut kadar cukai

Total Value of Tax Payable as per rate of tax

Kuantiti Jualan Sold Quantity

Nilai Jualan Bercukai Value of Taxable Sales

Nilai Cukai Kena Bayar Value of Tax Payable

Berkadar Per Liter*

At Rate Per Litre*

Editable field (user input)

RM Editable field (user input)

Berkadar Per Kilogram*

At Rate Per Litre*

Editable field (user input)

RM Editable field (user input)

Berkadar

At Rate

% Editable field (user input)

ad-volerum.*

ad-volerum

RM Editable field (user input)

BAHAGIAN D : JUALAN YANG DIKECUALIKAN CUKAI JUALAN

PART D : SALES EXEMPTED FROM SALES TAX

Jualan Barang-barang Bercukai Yang Dikecualikan Cukai di bawah Perintah Cukai Jualan (Barang-barang Yang Dikecualikan Daripada Cukai Jualan) 2018. *

Sales of Taxable Goods Exempted From Tax under the Sales Tax (Goods Exempted From Tax) Order 2018.*

Eksport / Kawasan Khas / Kawasan Ditetapkan*

Export / Special Area / Designated Area*

Disabled

Jualan Tempatan Kepada Orang di bawah Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai Jualan) 2018:

Local sales exempted to person under the Sales Tax (Person Exempted From Payment of Tax) Order 2018:

1) Jadual A (Kumpulan Orang)*

Schedule A (Class of Person)*

Disabled

2) Jadual B (Pengilang Spesifik Barangan Tidak Bercukai)*

Schedule B (Manufacture of specific non-taxable goods) *

Disabled

3) Jadual C (Barang Mentah / Pembungkusan / Komponen)

Schedule C (Raw Materials / Packaging / Components)*

i) Butiran 1 dan 2 (Pembelian / Pengimportan Bahan Mentah Yang Dikecualikan Cukai Jualan)*

Item 1 and 2 (Purchase / Importation of Raw Material Exempted From Sales Tax)*

Disabled

ii) Butiran 3 dan 4 (Pembelian / Pengimportan Bahan Mentah Bagi Pihak Pengilang Berdaftar Yang Dikecualikan Cukai Jualan)*

Item 3 and 4 (Purchase / Importation of Raw Material on behalf of Registered Manufacturer Exempted From Sales Tax)*

Disabled

iii) Butiran 5 (Nilai Kerja Dilakukan Yang Dikecualikan Cukai Jualan)*

Item 5 (Value of Work Performed Exempted from Sales Tax)*

Disabled

Jumlah Nilai Perkhidmatan Bercukai Yang Dikecualikan

Total Value of Exempted Taxable Services

RM Editable field (user input)

BAHAGIAN E: BELIAN DI BAWAH JADUAL C, PERINTAH CUKAI JUALAN (ORANG YANG DIKECUALIKAN DARIPADA PEMBAYARAN CUKAI JUALAN) 2018

PART E : PURCHASE UNDER THE SCHEDULE C, SALES TAX (PERSON EXEMPTED FROM PAYMENT OF TAX) ORDER 2018

Butiran 1 dan 2 (Pembelian / Pengimportan Bahan Mentah Yang Dikecualikan Cukai Jualan)*

Item 1 and 2 (Purchase / Importation of Raw material Exempted From Sales Tax)*

RM Editable field (user input)

Butiran 3 dan 4 (Pembelian / Pengimportan Bahan Mentah Bagi Pihak Pengilang Berdaftar Yang Dikecualikan Cukai Jualan)*

Item 3 and 4 (Purchase / Importation of Raw Material on behalf Registered Manufacturer Exempted From Sales Tax)*

RM Editable field (user input)

Butiran 5 (Nilai Kerja Dilakukan Yang Dikecualikan Cukai Jualan)*

Item 5 (Value of Work Performed Exempted from Sales Tax)*

RM Editable field (user input)

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