{"id":6915,"date":"2025-11-24T16:14:43","date_gmt":"2025-11-24T08:14:43","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6915"},"modified":"2025-11-26T15:32:09","modified_gmt":"2025-11-26T07:32:09","slug":"service-tax-payable-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/service-tax-payable-malaysia\/","title":{"rendered":"Service Tax Payable Malaysia | SST \u89c4\u5219\u3001\u574f\u8d26\u9000\u6b3e\u4e0e\u53d1\u7968\u6307\u5357"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/closeup-shot-entrepreneur-working-from-home-his-personal-finances-savings-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6916\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/closeup-shot-entrepreneur-working-from-home-his-personal-finances-savings-scaled.jpg\" alt=\"service tax payable malaysia\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/closeup-shot-entrepreneur-working-from-home-his-personal-finances-savings-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/closeup-shot-entrepreneur-working-from-home-his-personal-finances-savings-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/closeup-shot-entrepreneur-working-from-home-his-personal-finances-savings-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/closeup-shot-entrepreneur-working-from-home-his-personal-finances-savings-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/closeup-shot-entrepreneur-working-from-home-his-personal-finances-savings-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h2>\n<h2><strong>\u7b80\u4ecb<\/strong><\/h2>\n<p>service tax payable malaysia \u7684\u6982\u5ff5\u6765\u81ea\u300aService Tax Act 2018\u300b\uff0c\u89c4\u8303\u4e86\u670d\u52a1\u7a0e\u4f55\u65f6\u5e94\u7f34\u3001\u5982\u4f55\u786e\u5b9a\u5e94\u7a0e\u4ef7\u503c\u3001\u4ee5\u53ca\u9700\u8981\u51c6\u5907\u54ea\u4e9b\u6587\u4ef6\u3002\u672c\u6307\u5357\u603b\u7ed3\u4e86\u8ba1\u7a0e\u89c4\u5219\u3001\u53d1\u7968\u8981\u6c42\u3001\u8d37\u8bb0\u4e0e\u501f\u8bb0\u901a\u77e5\u5355\uff0c\u4ee5\u53ca\u574f\u8d26\u9000\u6b3e\u7a0b\u5e8f\uff0c\u534f\u52a9\u4f01\u4e1a\u7b26\u5408\u6cd5\u89c4\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u4ec0\u4e48\u662f Service Tax Payable\uff1f<\/b><\/span><\/h2>\n<p>\u670d\u52a1\u7a0e\u4e00\u822c\u4ee5 6% \u5f81\u6536\uff0c\u4f46\u4fe1\u7528\u5361\/\u7b7e\u8d26\u5361\u670d\u52a1\u5219\u6309 \u6bcf\u5f20\u6bcf\u5e74 RM25 \u8ba1\u5f81\u3002\u670d\u52a1\u7a0e\u7684\u5e94\u7f34\u65f6\u95f4\u89c6\u60c5\u51b5\u800c\u5b9a\uff0c\u5305\u62ec\u6536\u5230\u4ed8\u6b3e\u65e5\u671f\u3001\u6216\u8fdb\u53e3\u670d\u52a1\u7684\u53d1\u7968\u65e5\u671f\/\u4ed8\u6b3e\u65e5\u671f\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u670d\u52a1\u7a0e\u8ba1\u4ef7\u89c4\u5219<\/b><\/span><\/h2>\n<h3><b>1. \u5e94\u7a0e\u670d\u52a1\u7684\u4ef7\u503c<\/b><\/h3>\n<p>\u6839\u636e SST \u89c4\u5219\uff0c\u5e94\u7a0e\u4ef7\u503c\u5fc5\u987b\u53cd\u6620\u5e02\u573a\u4ef7\u503c\uff0c\u5f53\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u670d\u52a1\u4ee5\u6298\u6263\u4ef7\u63d0\u4f9b\u7ed9\u5173\u8054\u65b9\uff1b\u6216<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u683c\u4e0d\u7b26\u5408\u5e02\u573a\u6b63\u5e38\u6c34\u5e73\u65f6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5e02\u573a\u4ef7\u503c\u786e\u4fdd\u4f4e\u4ef7\u53d1\u7968\u4e5f\u6309\u516c\u5e73\u7a0e\u989d\u8ba1\u7a0e\u3002<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u670d\u52a1\u7a0e\u4f55\u65f6\u5e94\u7f34\uff1f<\/b><\/span><\/h2>\n<h3><b>A. \u672c\u5730\u5e94\u7a0e\u670d\u52a1<\/b><\/h3>\n<p>\u5f53\u6ce8\u518c\u4eba\u6536\u5230\u5ba2\u6237\u4ed8\u6b3e\u65f6\uff0c\u670d\u52a1\u7a0e\u5373\u4ea7\u751f\u5e94\u7a0e\u4e49\u52a1\u3002<\/p>\n<h3><b>B. \u8fdb\u53e3\u670d\u52a1\uff08\u9006\u5411\u8ba1\u7a0e\uff0f\u81ea\u884c\u7533\u62a5\uff09<\/b><\/h3>\n<p class=\"translation-block\">\u5bf9\u4e8e \u975e SST \u6ce8\u518c\u8005\uff0c\u8fdb\u53e3\u670d\u52a1\u7684\u670d\u52a1\u7a0e\u5e94\u7f34\u65f6\u95f4\u4e3a\u4ee5\u4e0b\u4e24\u8005\u4e2d\u8f83\u65e9\u8005\uff1a<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5230\u6d77\u5916\u670d\u52a1\u5546\u53d1\u7968\u7684\u65e5\u671f\uff1b\u6216<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed8\u6b3e\u7ed9\u6d77\u5916\u670d\u52a1\u5546\u7684\u65e5\u671f\u3002<\/span><\/li>\n<\/ol>\n<p class=\"translation-block\">\u6b64\u673a\u5236\u79f0\u4e3a Reverse Charge \/ Self-Accounting\u3002<\/p>\n<h3><b>C. 12 \u4e2a\u6708\u89c4\u5219<\/b><\/h3>\n<p>\u82e5\u53d1\u7968\u5f00\u51fa\u540e\u8d85\u8fc7 12 \u4e2a\u6708\u4ecd\u672a\u6536\u6b3e\uff0c\u670d\u52a1\u7a0e\u5fc5\u987b\u5728\u7b2c 12 \u4e2a\u6708\u5c4a\u6ee1\u540e\u7684\u9694\u5929\u7acb\u5373\u7f34\u7eb3\uff0c\u5373\u4f7f\u5ba2\u6237\u8fd8\u672a\u4ed8\u6b3e\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u670d\u52a1\u7a0e\u7a0e\u7387\uff08SST\uff09<\/b><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u6807\u51c6\u7a0e\u7387\uff1a6%<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4fe1\u7528\u5361\/\u7b7e\u8d26\u5361\uff1a\u6bcf\u5e74 RM25\uff08\u5305\u62ec Supplementary \u5361\uff09<\/li>\n<\/ul>\n<p class=\"translation-block\">\u516c\u5f0f\uff1a\n Service Tax Payable = Service Tax Rate \u00d7 Value of Taxable Service<\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Disbursement vs Reimbursement\uff08\u7a0e\u52a1\u5904\u7406\uff09<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7406\u89e3\u4e24\u8005\u5dee\u5f02\u51b3\u5b9a\u8d39\u7528\u662f\u5426\u8981\u5f81 SST\u3002<\/span><\/p>\n<h3><em><b>Disbursement\uff08\u4e0d\u9700\u7f34\u4ed8\u670d\u52a1\u7a0e\uff09<\/b><\/em><\/h3>\n<p class=\"translation-block\">Disbursement \u662f\u670d\u52a1\u63d0\u4f9b\u8005\u4ee5\u4ee3\u7406\u4eba\u8eab\u4efd\u66ff\u5ba2\u6237\u4ed8\u6b3e\uff0c\u4e0d\u9700\u5f81\u670d\u52a1\u7a0e\u3002<\/p>\n<h3><b>\u6ee1\u8db3\u4ee5\u4e0b\u5168\u90e8\u6761\u4ef6\uff1a<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d39\u7528\u4ee3\u8868\u5ba2\u6237\u652f\u4ed8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba2\u6237\u662f\u670d\u52a1\u63a5\u53d7\u8005\uff08\u53d1\u7968\u5f00\u7ed9\u5ba2\u6237\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba2\u6237\u6388\u6743<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba2\u6237\u77e5\u6653\u7b2c\u4e09\u65b9\u670d\u52a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6309\u5b9e\u9645\u91d1\u989d\u6536\u56de\uff0c\u4e0d\u53ef\u52a0\u4ef7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d39\u7528\u662f\u989d\u5916\u9879\u76ee<\/span><\/li>\n<\/ol>\n<p class=\"translation-block\">\u82e5\u5168\u90e8\u6761\u4ef6\u6210\u7acb \u2192 \u4e0d\u5f81 SST<\/p>\n<h3><em><b>Reimbursement\uff08\u9700\u8981\u7f34\u670d\u52a1\u7a0e\uff09<\/b><\/em><\/h3>\n<p>Reimbursement \u662f\u670d\u52a1\u63d0\u4f9b\u8005\u4ee5 \u201c\u4e3b\u4e8b\u8005\uff08Principal\uff09\u201d \u8eab\u4efd\u627f\u62c5\u8d39\u7528\uff0c\u518d\u5411\u5ba2\u6237\u6536\u56de\uff0c\u9700\u5f81 SST\u3002<\/p>\n<h3><b>\u5168\u90e8\u6761\u4ef6\u5305\u62ec\uff1a<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u8005\u4ee5 principal \u8eab\u4efd\u627f\u62c5\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5ba2\u6237\u4e0d\u662f\u670d\u52a1\u63a5\u53d7\u8005\uff08\u53d1\u7968\u5728\u63d0\u4f9b\u8005\u540d\u4e0b\uff09<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7531\u63d0\u4f9b\u8005\u8d1f\u8d23\u4ed8\u6b3e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba2\u6237\u672a\u6388\u6743<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba2\u6237\u4e0d\u77e5\u7b2c\u4e09\u65b9\u670d\u52a1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u52a0\u4ef7\u6216\u4fee\u6539\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u662f\u63d0\u4f9b\u7ed9\u5ba2\u6237<\/span><\/li>\n<\/ol>\n<p class=\"translation-block\">\u82e5\u5168\u90e8\u6761\u4ef6\u6210\u7acb \u2192 \u9700\u5f81 SST<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>SST \u53d1\u7968\u8981\u6c42<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6ce8\u518c\u4eba\u5fc5\u987b\u5728\u53d1\u7968\u4e2d\u5305\u542b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u7f16\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u65e5\u671f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u63d0\u4f9b\u8005\u540d\u79f0\u3001\u5730\u5740\u3001SST \u53f7\u7801<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u63cf\u8ff0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6298\u6263<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u542b\u7a0e\u91d1\u989d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u7a0e\u7a0e\u7387\u4e0e\u7a0e\u989d\uff08\u9700\u5206\u5f00\u5217\u793a\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u542b\u7a0e\u603b\u989d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u5e01\u9700\u6309 MYR \u5356\u51fa\u6c47\u7387\u6362\u7b97<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8bed\u8a00\u987b\u4e3a BM \u6216\u82f1\u6587<\/li>\n<\/ul>\n<p class=\"translation-block\">\u82e5\u662f\u8c41\u514d \u2192 \u5fc5\u987b\u5199\u660e\u6536\u4ef6\u4eba\u7684 Service Tax Number<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Credit Notes &amp; Debit Notes<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d37\u65b9\u901a\u77e5\u5355\u548c\u501f\u65b9\u901a\u77e5\u5355\u53ef\u7528\u4e8e\u8c03\u6574\u4e4b\u524d\u5df2\u5f00\u5177\u53d1\u7968\u7684\u91d1\u989d\u3002<\/span><\/p>\n<h3><b>Credit Note \u9002\u7528\uff1a<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u91d1\u989d\u51cf\u5c11<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u53d6\u6d88<\/span><\/li>\n<\/ul>\n<h3><b>Debit Note \u9002\u7528\uff1a<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u91d1\u989d\u589e\u52a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u53d8\u52a8\u6216\u4e1a\u52a1\u8c03\u6574<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e24\u8005\u9700\u5305\u542b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u201cCredit Note \/ Debit Note\u201d \u5b57\u6837<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f16\u53f7\u4e0e\u65e5\u671f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ce8\u518c\u4eba\u8d44\u6599<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u539f\u56e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u63cf\u8ff0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6570\u91cf\u4e0e\u91d1\u989d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u542b\u7a0e\u91d1\u989d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u4e0e\u7a0e\u989d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u5e94\u539f\u53d1\u7968\u7f16\u53f7\u4e0e\u65e5\u671f<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u8c03\u6574\u5fc5\u987b\u53cd\u6620\u5728\u540c\u671f\u95f4\u7684 SST-02 \u62a5\u8868\u3002<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u574f\u8d26\u670d\u52a1\u7a0e\u9000\u6b3e\uff08Bad Debt Refund\uff09<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\u53ef\u7533\u8bf7\u9000\u6b3e\uff1a<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5df2\u5411\u6d77\u5173\u7f34\u4ed8\u670d\u52a1\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d26\u76ee\u4e2d\u5df2\u5c06\u5e94\u6536\u8d26\u5217\u4e3a\u574f\u8d26<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u6536\u5230\u4efb\u4f55\u4ed8\u6b3e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5df2\u5177\u6709\u5408\u7406\u8ffd\u8ba8\u884c\u52a8<\/span><\/li>\n<\/ol>\n<h3><b>\u9000\u6b3e\u7533\u8bf7\u671f\u9650\uff1a<\/b><\/h3>\n<p>\u81ea\u7f34\u7a0e\u65e5\u8d77 6 \u5e74\u5185\u3002<\/p>\n<h3><b>\u9000\u6b3e\u91d1\u989d<\/b><\/h3>\n<h4><b>A. \u5168\u989d\u9000\u6b3e<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">\u82e5\u5b8c\u5168\u672a\u6536\u5230\u4ed8\u6b3e \u2192 \u53ef\u9000\u5168\u90e8\u670d\u52a1\u7a0e\u3002<\/span><\/p>\n<h4><b>B. \u90e8\u5206\u9000\u6b3e\u516c\u5f0f<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Refund = (A \/ B) \u00d7 C<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5176\u4e2d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">A = \u5df2\u6536\u5230\u7684\u4ed8\u6b3e<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">B = \u670d\u52a1\u4ef7\u503c + \u76f8\u5173\u670d\u52a1\u7a0e<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C<\/b><span style=\"font-weight: 400;\"> C = \u5df2\u7f34\u4ed8\u7684\u670d\u52a1\u7a0e<\/span><\/li>\n<\/ul>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u670d\u52a1\u7a0e\u5e94\u7f34\u65f6\u95f4\u53d6\u51b3\u4e8e\u6536\u6b3e\u65e5\u671f\u6216\u8fdb\u53e3\u670d\u52a1\u7684\u53d1\u7968\/\u4ed8\u6b3e\u65e5\u671f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5173\u8054\u65b9\u4ea4\u6613\u5fc5\u987b\u6309\u5e02\u573a\u4ef7\u503c\u8ba1\u7a0e<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Disbursement \u4e0d\u5f81\u7a0e\uff0cReimbursement \u5f81\u7a0e<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u7968\u4e0e\u901a\u77e5\u5355\u5fc5\u987b\u7b26\u5408\u6cd5\u5b9a\u683c\u5f0f<\/span><\/li>\n<li class=\"translation-block\">\u574f\u8d26\u670d\u52a1\u7a0e\u53ef\u5728 6 \u5e74\u5185\u7533\u8bf7\u9000\u6b3e<\/li>\n<\/ul>\n<hr \/>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction The concept of service tax payable Malaysia is governed under the Service Tax Act 2018, which outlines when tax becomes due, how taxable value is determined, and what documentation is required. This guide summarises valuation rules, invoicing requirements, notes issuance, and bad debt refund procedures to support proper SST compliance. What Is Service Tax [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6916,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Service Tax Payable Malaysia | SST Rules, Bad Debts &amp; Invoices - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how service tax payable Malaysia works under SST 2018, valuation, 6% rate, invoices, credit notes, debit notes, bad debt refunds, and compliance requirements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/service-tax-payable-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Service Tax Payable Malaysia | SST Rules, Bad Debts &amp; 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