diff --git a/docs/usage/sst/sst-tax-code.md b/docs/usage/sst/sst-tax-code.md index fbefeb8c..5fd04d54 100644 --- a/docs/usage/sst/sst-tax-code.md +++ b/docs/usage/sst/sst-tax-code.md @@ -92,14 +92,14 @@ The images below show SST tax code structures and mapping to SST-02: | No | Tax Code | Description | Application | Tax Rate | SST-02 | |----|----------|-------------------|-------------|----------|-------------| - | 01 | SV | Service Tax 6% / 8% charged to the taxable services based on payment basis | Service transaction charged at 6% / 8% follow the nature of business. Accounting as payment basis | 6% / 8% | B1_10, B2_11C | - | 02 | SVA | Service Tax 6% / 8% charged to the taxable service based on accrual/billing basis. It is used in IMSV tax code to report in SST-02A | Service transaction charged at 6% / 8% follow the nature of business. Accounting as Accrual/Billing basis | 6% / 8% | B1_10, B2_11C | + | 01 | SV | Service Tax 6% / 8% charged to the taxable services based on payment basis | Service transaction charged at 6% / 8% follow the nature of business. Accounting as payment basis | 6% / 8% | B1_10, B2_11C/D | + | 02 | SVA | Service Tax 6% / 8% charged to the taxable service based on accrual/billing basis. It is used in IMSV tax code to report in SST-02A | Service transaction charged at 6% / 8% follow the nature of business. Accounting as Accrual/Billing basis | 6% / 8% | B1_10, B2_11C/D | 2) **Deemed Supply (Own Used/Disposed)** - | No | Tax Code | Description | Tax Rate | SST-02 | - |----|----------|---------------------------------------------------------|----------|--------------| - | 01 | SUV | Service Own Used charged at 6% on accrual/billing basis | 6% | B1_9, B2_11C | + | No | Tax Code | Description | Tax Rate | SST-02 | + |----|----------|--------------------------------------------------------------|----------|----------------| + | 01 | SUV | Service Own Used charged at 6% / 8% on accrual/billing basis | 6% / 8% | B1_9, B2_11C/D | 3) **Service Exempted** @@ -121,7 +121,7 @@ The images below show SST tax code structures and mapping to SST-02: | No | Tax Code | Description | Input Tax | Output Tax | SST-02 | SST-02A (for imported service) | |----|----------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------|------------|--------------|--------------------------------| - | 01 | IMSV | Imported Service Tax, any company in Malaysia who acquire the taxable service from company outside Malaysia. Non-SST & Sales Tax reg. must report in SST-02A. Service tax reg. remains report in SST-02 | PSV (6%) | SVA (6%) | B1_10 B2_11C | B10a | + | 01 | IMSV | Imported Service Tax, any company in Malaysia who acquire the taxable service from company outside Malaysia. Non-SST & Sales Tax reg. must report in SST-02A. Service tax reg. remains report in SST-02 | PSV (8%) | SVA (8%) | B1_10 B2_11C | B10a | | 02 | IMSVE | Imported Service Tax Exempted between same service providers in Group G (excluding item j and k) or in Group I item 8 only. Refer to Service Tax (Person Exempted From Payment of Tax) Order 2018 | PSVE | SVE | D18C | | 5) **Non-Taxable**