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| 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 |
96
-
| 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 |
95
+
| 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|
96
+
| 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|
| 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 |
124
+
| 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 |
125
125
| 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 ||
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