{"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\/ms\/service-tax-payable-malaysia\/","title":{"rendered":"Service Tax Payable Malaysia | Peraturan SST, Hutang Lapuk &amp; Invois"},"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>Pengenalan<\/strong><\/h2>\n<p>Konsep service tax payable malaysia ditadbir oleh Service Tax Act 2018, yang menetapkan bila cukai menjadi kena dibayar, bagaimana nilai perkhidmatan ditentukan, dan dokumen apa yang wajib dikeluarkan. Panduan ini merangkum peraturan penilaian, keperluan invois, nota kredit\/debit serta prosedur tuntutan hutang lapuk untuk memastikan pematuhan SST.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Apa Itu Service Tax Payable?<\/b><\/span><\/h2>\n<p>Perkhidmatan bercukai dikenakan 6%, kecuali perkhidmatan kad kredit\/kad caj yang dikenakan RM25 setahun bagi setiap kad. Cukai menjadi kena dibayar berdasarkan masa pembayaran diterima atau, bagi perkhidmatan import, tarikh invois atau tarikh pembayaran\u2014mana yang lebih awal.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Peraturan Penilaian Cukai Perkhidmatan<\/b><\/span><\/h2>\n<h3><b>1. Nilai Perkhidmatan Bercukai<\/b><\/h3>\n<p>Nilai perkhidmatan mesti mencerminkan nilai pasaran jika:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perkhidmatan diberi kepada pihak berkaitan dengan harga diskaun; atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nilai tidak mencerminkan harga komersial sebenar.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tujuannya memastikan cukai dikira secara adil walaupun invois bernilai rendah.<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Bila Service Tax Menjadi Kena Dibayar?<\/b><\/span><\/h2>\n<h3><b>A. Perkhidmatan Tempatan<\/b><\/h3>\n<p>Cukai menjadi kena dibayar apabila pembayar cukai berdaftar menerima pembayaran dari pelanggan.<\/p>\n<h3><b>B. Perkhidmatan Import (Reverse Charge)<\/b><\/h3>\n<p class=\"translation-block\">Untuk bukan orang berdaftar SST: Cukai kena dibayar pada tarikh paling awal antara:<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tarikh invois diterima daripada pembekal luar negara; atau<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tarikh pembayaran dibuat kepada pembekal luar negara.<\/span><\/li>\n<\/ol>\n<p class=\"translation-block\">Ini dipanggil Self-Accounting \/ Reverse Charge Mechanism.<\/p>\n<h3><b>C. Peraturan 12 Bulan<\/b><\/h3>\n<p>Jika pembayaran tidak diterima dalam tempoh 12 bulan selepas invois dikeluarkan, cukai menjadi kena dibayar pada hari berikutnya.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Kadar Service Tax (SST)<\/b><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Kadar standard: 6%<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kad kredit\/kad caj: RM25 setahun (kad utama &amp; tambahan)<\/li>\n<\/ul>\n<p class=\"translation-block\">Formula:\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 (Rawatan Cukai)<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Disbursement ialah pembayaran dibuat bagi pihak pelanggan sebagai ejen. Tidak tertakluk kepada SST.<\/span><\/p>\n<h3><em><b>Disbursement (Tidak Dikenakan Cukai)<\/b><\/em><\/h3>\n<p class=\"translation-block\">Disbursement ialah pembayaran dibuat bagi pihak pelanggan sebagai ejen. Tidak tertakluk kepada SST.<\/p>\n<h3><b>Kriteria (MESTI semua dipenuhi):<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perbelanjaan ditanggung bagi pihak pelanggan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pelanggan ialah penerima sebenar (invois atas nama pelanggan)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pelanggan memberi kebenaran<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pelanggan tahu perkhidmatan dibuat oleh pihak ketiga<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jumlah dituntut tepat tanpa markup<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perbelanjaan adalah tambahan kepada perkhidmatan<\/span><\/li>\n<\/ol>\n<p class=\"translation-block\">Jika semua dipenuhi \u2192 Tidak dikenakan SST<\/p>\n<h3><em><b>Reimbursement (Dikenakan Cukai)<\/b><\/em><\/h3>\n<p>Reimbursement berlaku apabila penyedia perkhidmatan menanggung perbelanjaan sebagai principal, kemudian menuntut semula daripada pelanggan.<\/p>\n<h3><b>Kriteria (MESTI semua dipenuhi):<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perbelanjaan ditanggung sebagai principal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pelanggan bukan penerima perkhidmatan (invois atas nama principal)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Principal bertanggungjawab membuat pembayaran<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak mendapat kebenaran pelanggan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pelanggan tidak tahu perkhidmatan dibuat oleh pihak ketiga<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Boleh tambah margin\/ubah nilai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perkhidmatan dibuat untuk pelanggan<\/span><\/li>\n<\/ol>\n<p class=\"translation-block\">Jika semua dipenuhi \u2192 Tertakluk kepada SST<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Keperluan Invois SST<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Invois mesti mengandungi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nombor siri invois<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tarikh invois<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nama, alamat &amp; nombor pendaftaran SST<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deskripsi perkhidmatan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Diskaun (jika ada)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jumlah tanpa cukai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kadar &amp; jumlah cukai (asing)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jumlah keseluruhan dengan cukai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jumlah mata wang asing ditukar ke MYR<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Bahasa: BM atau English<\/li>\n<\/ul>\n<p class=\"translation-block\">Jika pengecualian \u2192 mesti nyatakan Service Tax Number penerima<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Nota Kredit &amp; Nota Debit<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nota kredit dan nota debit boleh digunakan untuk melaras amaun yang telah dinyahuruskan dalam invois terdahulu.<\/span><\/p>\n<h3><b>Nota Kredit bila:<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jumlah invois dikurangkan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transaksi batal<\/span><\/li>\n<\/ul>\n<h3><b>Nota Debit bila:<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jumlah invois dinaikkan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pelarasan akibat perubahan kadar cukai atau pembetulan perniagaan<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nota mesti mengandungi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perkataan \u201cCredit Note \/ Debit Note\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nombor siri &amp; tarikh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Butiran pembayar cukai berdaftar<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sebab dikeluarkan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deskripsi perkhidmatan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kuantiti &amp; jumlah<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jumlah tanpa cukai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kadar &amp; jumlah cukai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rujukan invois asal<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Semua pelarasan mesti dimasukkan dalam SST-02 bagi tempoh cukai tersebut.<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Tuntutan Bayaran Balik Cukai Perkhidmatan (Hutang Lapuk)<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Syarat tuntutan:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cukai telah dibayar kepada Kastam<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Nilai perkhidmatan telah dihapus kira sebagai hutang lapuk<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak menerima sebarang pembayaran<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Usaha munasabah untuk menuntut hutang telah dibuat<\/span><\/li>\n<\/ol>\n<h3><b>Had masa tuntutan\uff1a<\/b><\/h3>\n<p>6 tahun dari tarikh cukai dibayar.<\/p>\n<h3><b>Amaun Bayaran Balik<\/b><\/h3>\n<h4><b>A. Bayaran Balik Penuh<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Tiada pembayaran diterima \u2192 tuntut semua cukai.<\/span><\/p>\n<h4><b>B. Formula Bayaran Balik Sebahagian<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Refund = (A \/ B) \u00d7 C<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Di mana:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">A = Bayaran diterima<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">B = Nilai perkhidmatan + cukai<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C<\/b><span style=\"font-weight: 400;\"> C = Cukai dibayar<\/span><\/li>\n<\/ul>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Service tax kena bila pembayaran diterima atau (import) pada tarikh invois\/pembayaran\u2014mana lebih awal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Nilai mesti mencerminkan harga pasaran bagi pihak berkaitan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Disbursement tidak dikenakan cukai\uff1bReimbursement dikenakan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invois &amp; nota mesti mematuhi keperluan undang-undang<\/span><\/li>\n<li class=\"translation-block\">Hutang lapuk boleh tuntut dalam tempoh 6 tahun<\/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\/ms\/service-tax-payable-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\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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