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openaccountants/skills/malaysia-sst.md
malaysia-sst.md314 lines13.6 KB
v20
1---
2name: malaysia-sst
3description: Use this skill whenever asked to prepare, review, or classify transactions for a Malaysia Sales and Service Tax (SST) return (SST-02) for any client. Trigger on phrases like "Malaysia SST", "Sales Tax Malaysia", "Service Tax Malaysia", "SST-02", "MySST", "RMCD", or any request involving Malaysia SST. This is NOT a VAT — there is NO input tax credit. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Malaysia SST work.
4version: 2.0
5---
6 
7# Malaysia SST Return Skill (SST-02) v2.0
8 
9## Section 1 — Quick reference
10 
11| Field | Value |
12|---|---|
13| Country | Malaysia |
14| Tax type | Sales and Service Tax (SST) — NOT a VAT. No input tax credit. |
15| Sales Tax rate | 10% (standard); 5% (specific goods); specific rates (petroleum) |
16| Service Tax rate | 8% (standard, from 1 March 2024); 6% (retained: F&B, telecoms, parking, logistics) |
17| Exempt goods | Basic foodstuffs, live animals, certain agriculture, medical devices |
18| Return form | SST-02 (bimonthly for both Sales Tax and Service Tax) |
19| Filing portal | https://mysst.customs.gov.my (MySST) |
20| E-invoice portal | https://myinvois.hasil.gov.my (IRBM, from August 2024) |
21| Authority | Royal Malaysian Customs Department (RMCD / JKDM) |
22| Currency | MYR (Malaysian Ringgit) |
23| Filing frequency | Bimonthly (Jan-Feb, Mar-Apr, May-Jun, Jul-Aug, Sep-Oct, Nov-Dec) |
24| Deadline | Last day of month following the bimonthly period |
25| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
26| Validated by | Pending — requires licensed Malaysian tax agent |
27 
28**Key SST-02 fields:**
29 
30| Part | Field | Meaning |
31|---|---|---|
32| A1/A2 | Sales Tax 10% | Taxable goods at standard rate |
33| A3/A4 | Sales Tax 5% | Taxable goods at reduced rate |
34| A7 | Exempt goods | Including exports |
35| A9 | Total Sales Tax | A2 + A4 + A6 |
36| B1/B2 | Service Tax 8% | Standard rate services |
37| B3/B4 | Service Tax 6% | Retained rate services (F&B, telecoms, parking, logistics) |
38| B6 | Total Service Tax | B2 + B4 |
39| C5 | Net SST payable | A9 + B6 - adjustments |
40 
41**CRITICAL: NO INPUT TAX CREDIT under SST.** SST paid on inputs is a cost. Manufacturers use Schedule A/B exemptions on raw materials (exemption at purchase, not credit after payment).
42 
43**Conservative defaults:**
44 
45| Ambiguity | Default |
46|---|---|
47| Unknown Sales Tax rate | 10% |
48| Unknown Service Tax rate | 8% |
49| Unknown whether manufacturer or trader | Trader (no Sales Tax obligation on output) |
50| Unknown service classification | Not prescribed (no Service Tax) |
51| Unknown SST paid on inputs | Cost (no credit) |
52 
53**Red flag thresholds:**
54 
55| Threshold | Value |
56|---|---|
57| HIGH single-transaction size | RM 50,000 |
58| HIGH tax-delta on a single default | RM 2,000 |
59 
60---
61 
62## Section 2 — Required inputs and refusal catalogue
63 
64### Required inputs
65 
66**Minimum viable** — bank statement for the bimonthly period. Acceptable from: Maybank, CIMB, Public Bank, RHB, Hong Leong, AmBank, Bank Islam, Bank Rakyat, OCBC Malaysia, UOB Malaysia, or any other.
67 
68**Recommended** — sales invoices, Schedule A/B approval letters, SST registration certificates (separate for Sales Tax and Service Tax).
69 
70### Malaysia-specific refusal catalogue
71 
72**R-MY-1 — Free Zone / Licensed Manufacturing Warehouse.** Trigger: client in Free Zone or LMW. Message: "Free Zone and LMW operations have special SST treatment. Please escalate to a licensed tax agent."
73 
74**R-MY-2 — Petroleum and crude oil taxation.** Trigger: client in petroleum sector with specific-rate Sales Tax. Message: "Petroleum-specific Sales Tax rates require specialist analysis. Please escalate."
75 
76**R-MY-3 — Foreign digital service provider registration.** Trigger: foreign entity providing digital services to Malaysian consumers under Section 56C. Message: "Foreign DSP registration under Section 56C has specific obligations. Please escalate."
77 
78**R-MY-4 — GST transitional claims.** Trigger: client has unclaimed GST input credits from pre-September 2018. Message: "GST transitional provisions have largely expired. Please escalate for assessment of any remaining claims."
79 
80---
81 
82## Section 3 — Supplier pattern library
83 
84### 3.1 Malaysian banks (fees — cost, no credit)
85 
86| Pattern | Treatment | Notes |
87|---|---|---|
88| MAYBANK, MALAYAN BANKING | EXCLUDE for bank charges | No SST on exempt financial services |
89| CIMB, CIMB BANK | EXCLUDE for bank charges | Same |
90| PUBLIC BANK, PBB | EXCLUDE for bank charges | Same |
91| RHB, HONG LEONG, AMBANK | EXCLUDE for bank charges | Same |
92| BANK ISLAM, BANK RAKYAT | EXCLUDE for bank charges | Same |
93| OCBC MY, UOB MY, STANDARD CHARTERED MY | EXCLUDE for bank charges | Same |
94| INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope |
95 
96### 3.2 Government and statutory bodies (exclude)
97 
98| Pattern | Treatment | Notes |
99|---|---|---|
100| RMCD, CUSTOMS, JKDM | EXCLUDE | Tax/duty payment |
101| LHDN, IRBM, INLAND REVENUE | EXCLUDE | Income tax |
102| SSM, COMPANIES COMMISSION | EXCLUDE | Registration fee |
103| EPF, KWSP, SOCSO, PERKESO, EIS | EXCLUDE | Employee contributions |
104| LEMBAGA HASIL | EXCLUDE | Tax authority |
105 
106### 3.3 Utilities
107 
108| Pattern | Treatment | Notes |
109|---|---|---|
110| TENAGA NASIONAL, TNB | Cost (includes 6% Service Tax) | Electricity — SST embedded, no credit |
111| SYABAS, AIR SELANGOR, SAJ | Cost | Water |
112| TM, TELEKOM MALAYSIA, MAXIS, DIGI, CELCOM, U MOBILE | Cost (includes 6% Service Tax) | Telecoms — retained 6% rate |
113| UNIFI, TIME INTERNET | Cost (includes 6% Service Tax) | Broadband |
114 
115### 3.4 Insurance
116 
117| Pattern | Treatment | Notes |
118|---|---|---|
119| GREAT EASTERN, AIA, PRUDENTIAL, ALLIANZ MY | Cost (Service Tax embedded) | Insurance services taxable at 8% |
120| TAKAFUL, ETIQA | Cost | Same |
121 
122### 3.5 SaaS and international services
123 
124| Pattern | Treatment | Notes |
125|---|---|---|
126| GOOGLE, MICROSOFT, META, FACEBOOK | Self-account 8% via SST-02A | Imported service — Section 26 |
127| AWS, AMAZON, ZOOM, SLACK | Self-account 8% via SST-02A | Same |
128| CANVA, FIGMA, NOTION, OPENAI | Self-account 8% via SST-02A | Same |
129| NETFLIX, SPOTIFY, DISNEY+ | Should be collected by provider (Section 56C) | Check if SST included |
130 
131### 3.6 E-commerce platforms
132 
133| Pattern | Treatment | Notes |
134|---|---|---|
135| SHOPEE, LAZADA, GRAB | Platform fees are cost | Service Tax embedded in platform commission |
136| FOODPANDA, DELIVEREAT | Cost | Same |
137 
138### 3.7 Professional services
139 
140| Pattern | Treatment | Notes |
141|---|---|---|
142| AUDIT FIRM, ACCOUNTING, CONSULTANT | Cost (8% Service Tax embedded) | Group C prescribed service |
143| LAW FIRM, LEGAL, PEGUAM | Cost (8% Service Tax embedded) | Same |
144| ARCHITECT, ENGINEER, SURVEYOR | Cost (8% Service Tax embedded) | Same |
145 
146### 3.8 Payroll and exclusions
147 
148| Pattern | Treatment | Notes |
149|---|---|---|
150| SALARY, GAJI, WAGES | EXCLUDE | Outside SST scope |
151| OWN TRANSFER, INTERNAL | EXCLUDE | Internal movement |
152| DIVIDEND | EXCLUDE | Out of scope |
153| CASH WITHDRAWAL | TIER 2 — ask | Default exclude |
154 
155---
156 
157## Section 4 — Worked examples
158 
159### Example 1 — Manufacturer domestic sale at 10% Sales Tax
160 
161**Input line:** `05.04.2026 ; FURNITURE RETAILER SDN BHD ; CREDIT ; Invoice MY-041 ; RM 88,000`
162 
163**Reasoning:** Registered manufacturer sells taxable goods. Sales Tax at 10%. Net = RM 80,000, Sales Tax = RM 8,000. SST-02 Part A1/A2.
164 
165| Date | Counterparty | Gross | Net | Tax | Rate | SST-02 field | Default? | Excluded? |
166|---|---|---|---|---|---|---|---|---|
167| 05.04.2026 | FURNITURE RETAILER | +88,000 | +80,000 | 8,000 | 10% | A1/A2 | N | — |
168 
169### Example 2 — Professional service at 8% Service Tax
170 
171**Input line:** `10.04.2026 ; CONSULTANCY FEES ; CREDIT ; Advisory April ; RM 32,400`
172 
173**Reasoning:** Prescribed taxable service (Group C). Service Tax at 8%. Net = RM 30,000, Tax = RM 2,400. SST-02 Part B1/B2.
174 
175| Date | Counterparty | Gross | Net | Tax | Rate | SST-02 field | Default? | Excluded? |
176|---|---|---|---|---|---|---|---|---|
177| 10.04.2026 | CLIENT SDN BHD | +32,400 | +30,000 | 2,400 | 8% | B1/B2 | N | — |
178 
179### Example 3 — Restaurant at retained 6% Service Tax
180 
181**Input line:** `15.04.2026 ; FOOD SALES ; CREDIT ; F&B revenue ; RM 5,300`
182 
183**Reasoning:** F&B retains 6% rate. Net = RM 5,000, Tax = RM 300. SST-02 Part B3/B4.
184 
185| Date | Counterparty | Gross | Net | Tax | Rate | SST-02 field | Default? | Excluded? |
186|---|---|---|---|---|---|---|---|---|
187| 15.04.2026 | F&B REVENUE | +5,300 | +5,000 | 300 | 6% | B3/B4 | N | — |
188 
189### Example 4 — Imported cloud service (self-account)
190 
191**Input line:** `18.04.2026 ; AWS ; DEBIT ; Cloud hosting ; RM -2,350`
192 
193**Reasoning:** Imported service. Self-account 8% via SST-02A. Service Tax = RM 188. This is a COST — no credit.
194 
195| Date | Counterparty | Gross | Net | Tax | Rate | SST-02 field | Default? | Excluded? |
196|---|---|---|---|---|---|---|---|---|
197| 18.04.2026 | AWS | -2,350 | -2,350 | 188 | 8% | SST-02A | N | — |
198 
199### Example 5 — Export, exempt from Sales Tax
200 
201**Input line:** `22.04.2026 ; AUSTRALIAN BUYER PTY ; CREDIT ; Exported textiles ; RM 500,000`
202 
203**Reasoning:** Export of manufactured goods. Exempt from Sales Tax. SST-02 Part A7.
204 
205| Date | Counterparty | Gross | Net | Tax | Rate | SST-02 field | Default? | Excluded? |
206|---|---|---|---|---|---|---|---|---|
207| 22.04.2026 | AUSTRALIAN BUYER | +500,000 | +500,000 | 0 | Exempt | A7 | N | — |
208 
209### Example 6 — Bank charges, excluded
210 
211**Input line:** `30.04.2026 ; MAYBANK ; DEBIT ; Service charge ; RM -30`
212 
213| Date | Counterparty | Gross | Net | Tax | Rate | SST-02 field | Default? | Excluded? |
214|---|---|---|---|---|---|---|---|---|
215| 30.04.2026 | MAYBANK | -30 | — | — | — | — | N | "Exempt financial service" |
216 
217---
218 
219## Section 5 — Tier 1 classification rules (compressed)
220 
221### 5.1 Sales Tax — manufacturers only
222Only registered manufacturers of taxable goods are liable. Retailers/wholesalers do NOT charge Sales Tax. 10% standard, 5% specific goods.
223 
224### 5.2 Service Tax — prescribed services only
225Only services in First Schedule of Service Tax Regulations 2018. 8% standard (from 1 March 2024). 6% retained for F&B, telecoms, parking, logistics.
226 
227### 5.3 NO INPUT TAX CREDIT
228SST is single-stage. No offset mechanism. Manufacturers use Schedule A/B/C exemptions on raw materials (applied at purchase, not as credit).
229 
230### 5.4 Imported services — self-account (Section 26)
231All persons in Malaysia receiving prescribed taxable services from non-resident: self-account at 8% (or 6% retained rate) via SST-02A. Pay within 30 days. This is a COST.
232 
233### 5.5 Exports — exempt
234Manufactured goods exported: exempt from Sales Tax. Report in SST-02 Part A7.
235 
236### 5.6 Registration thresholds
237Sales Tax: RM 500,000 manufacturer turnover. Service Tax: RM 500,000 general; RM 1,500,000 F&B.
238 
239### 5.7 E-invoicing
240Phase 1 (Aug 2024): > RM 100M. Phase 2 (Jan 2025): > RM 25M. Phase 3 (Jul 2025): all. IRBM MyInvois system.
241 
242### 5.8 Credit notes
243Excess SST from returned goods/reduced consideration: deduct from next SST-02 Part C4. Within 6 years.
244 
245### 5.9 Bad debt relief
246SST portion of debt outstanding > 6 months and written off: claim via Part C3. If recovered, repay.
247 
248---
249 
250## Section 6 — Tier 2 catalogue (compressed)
251 
252### 6.1 Manufacturing vs service boundary
253Pattern: subcontractor processing. Default: flag. Question: "Is the activity manufacturing (Sales Tax) or a service (Service Tax)?"
254 
255### 6.2 Mixed supply (goods + services)
256Default: flag. Question: "Can goods and services be separately invoiced?"
257 
258### 6.3 SaaS billing entities
259Default: self-account 8%. Question: "Check invoice entity — Malaysian or foreign?"
260 
261### 6.4 Schedule A/B exemption status
262Default: no exemption. Question: "Do you have RMCD approval for Schedule A/B input exemption?"
263 
264### 6.5 Service scope expansion (July 2025)
265Default: check if newly prescribed. Question: "Confirm service type against expanded First Schedule."
266 
267### 6.6 E-invoicing compliance
268Default: required. Question: "What is annual turnover? Which phase applies?"
269 
270---
271 
272## Section 7 — Excel working paper template
273 
274Per vat-workflow-base Section 3, with Malaysia fields: Part A (Sales Tax 10%, 5%, specific, exempt), Part B (Service Tax 8%, 6%), Part C (totals, adjustments, net payable).
275 
276---
277 
278## Section 8 — Bank statement reading guide
279 
280Maybank, CIMB, Public Bank exports CSV/PDF with DD/MM/YYYY. MYR primary. Internal transfers between Maybank/CIMB/Public Bank: exclude. EPF/SOCSO/EIS deductions: exclude (payroll). Grab/Shopee settlements: separate platform fee from underlying revenue.
281 
282---
283 
284## Section 9 — Onboarding fallback
285 
286### 9.1 Registration type — "Are you registered for Sales Tax, Service Tax, or both?"
287### 9.2 SST registration numbers — "Provide Sales Tax and/or Service Tax registration numbers."
288### 9.3 Manufacturer status — "Are you a manufacturer of taxable goods?"
289### 9.4 Prescribed services — "Which services do you provide from the First Schedule?"
290### 9.5 Schedule A/B approval — "Do you hold RMCD exemption approvals?"
291### 9.6 Filing period — Bimonthly. "Which period?"
292### 9.7 E-invoicing phase — "What is your annual turnover?"
293 
294---
295 
296## Section 10 — Reference material
297 
298### Sources
2991. Sales Tax Act 2018 (Act 806). 2. Service Tax Act 2018 (Act 807). 3. Sales Tax Regulations 2018. 4. Service Tax Regulations 2018 (and 2025 amendment). 5. RMCD MySST portal. 6. IRBM e-Invoice Guidelines v4.1.
300 
301### Known gaps
3021. Free Zone/LMW refused. 2. Petroleum specific rates refused. 3. Supplier library covers major banks and utilities only. 4. Service scope expansion (July 2025) partially mapped.
303 
304### Change log
305- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure. Critical "no input credit" distinction emphasized throughout.
306 
307---
308 
309## Disclaimer
310 
311This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.
312 
313The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).
314 

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About

Use this skill whenever asked to prepare, review, or classify transactions for a Malaysia Sales and Service Tax (SST) return (SST-02) for any client. Trigger on phrases like "Malaysia SST", "Sales Tax Malaysia", "Service Tax Malaysia", "SST-02", "MySST", "RMCD", or any request involving Malaysia SST. This is NOT a VAT — there is NO input tax credit. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Malaysia SST work.

MYty-2025

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