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update: sst tax code tax rate and SST-02 code #91

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changsheng1239 merged 1 commit into from
Jun 19, 2026
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update: sst tax code tax rate and SST-02 code #91

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12 changes: 6 additions & 6 deletions docs/usage/sst/sst-tax-code.md
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Expand Up @@ -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**

Expand All @@ -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**
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