{"id":6923,"date":"2025-11-24T16:17:12","date_gmt":"2025-11-24T08:17:12","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6923"},"modified":"2025-11-26T15:31:06","modified_gmt":"2025-11-26T07:31:06","slug":"contra-system-service-tax-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/contra-system-service-tax-malaysia\/","title":{"rendered":"Contra System Service Tax Malaysia: Panduan Refund &amp; Potongan"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/close-up-pen-report-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6924\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/close-up-pen-report-scaled.jpg\" alt=\"contra system service tax malaysia\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/close-up-pen-report-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/close-up-pen-report-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/close-up-pen-report-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/close-up-pen-report-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/close-up-pen-report-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h2>\n<h2>Pengenalan<\/h2>\n<p>Contra System Service Tax Malaysia membenarkan orang bercukai yang layak membuat potongan terhadap cukai perkhidmatan yang telah dibayar tetapi kemudian dipulangkan kepada pelanggan. Potongan ini boleh diimbangi dalam pembayaran cukai perkhidmatan seterusnya melalui borang SST-02. Panduan ini menerangkan cara Contra System berfungsi, syarat kelayakan, tempoh masa, dan keperluan pematuhan di bawah Service Tax Act 2018.<\/p>\n<h1><b>Apa itu Contra System?<\/b><\/h1>\n<p class=\"translation-block\">Contra System ialah kemudahan potongan yang diluluskan oleh Director General (DG) Customs yang membenarkan orang bercukai mengimbangi cukai perkhidmatan yang telah dibayar tetapi kemudian dipulangkan kepada pelanggan akibat pembatalan, penamatan atau sebab-sebab lain yang sah.<\/p>\n<p class=\"translation-block\">Daripada memohon bayaran balik tunai, orang kena cukai boleh menolak jumlah itu terus daripada pembayaran cukai perkhidmatan seterusnya.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Syarat Kelayakan untuk Contra System<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Untuk layak, semua syarat berikut mesti dipenuhi:<\/span><\/p>\n<h3><b>\u2714 1. Cukai perkhidmatan telah dibayar kepada RMCD<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Cukai mesti telah dicaj dan dibayar dalam tempoh bercukai terdahulu.<\/span><\/p>\n<h3><b>\u2714 2. Cukai perkhidmatan dipulangkan kepada pelanggan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sebab termasuk:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembatalan perkhidmatan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penamatan perkhidmatan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pelarasan harga<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sebab-sebab lain yang diluluskan oleh DG<\/span><\/li>\n<\/ul>\n<h3><b>\u2714 3. Permohonan kepada DG diperlukan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Perniagaan mesti mendapat kelulusan DG sebelum menggunakan Contra System.<\/span><\/p>\n<h3><b>\u2714 4. Potongan mesti dibuat dalam masa 1 tahun<\/b><\/h3>\n<p class=\"translation-block\">Potongan mesti dibuat dalam tempoh 1 tahun dari tarikh pembayaran cukai, kecuali DG memberi lanjutan.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Bagaimana Contra System Berfungsi (Langkah demi Langkah)<\/b><\/span><\/h2>\n<h2><b>Langkah 1: Pulangkan cukai perkhidmatan kepada pelanggan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Pulangkan amaun cukai yang sama kepada pelanggan.<\/span><\/p>\n<h2><b>Langkah 2: Mohon kelulusan DG<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Hantar permohonan kepada RMCD. Setelah diluluskan, potongan boleh dibuat.<\/span><\/p>\n<h2><b>Langkah 3: Laporkan potongan dalam SST-02<\/b><\/h2>\n<p class=\"translation-block\">Isi jumlah potongan di ruangan \u201cDeduction \/ Contra\u201d dalam SST-02.<\/p>\n<h2><b>Langkah 4: Set-off terhadap cukai yang perlu dibayar<\/b><\/h2>\n<p class=\"translation-block\">Jika potongan \u2264 cukai perlu dibayar \u2192 kurangkan bayaran SST\n\n\nJika potongan &gt; cukai perlu dibayar \u2192 baki dibawa ke tempoh seterusnya<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Potongan Berlebihan: Pilihan Refund (Seksyen 34A(2))<\/b><\/span><\/h2>\n<p class=\"translation-block\">Jika masih ada baki selepas set-off, orang bercukai boleh memohon refund tunai di bawah Seksyen 34A(2), Service Tax Act 2018.<\/p>\n<p><span style=\"font-weight: 400;\">Keperluan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Permohonan refund bertulis<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bukti cukai perkhidmatan telah dibayar dan dipulangkan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bukti perkhidmatan import atau tempatan memenuhi semua syarat<\/span><\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>Transaksi yang Layak di bawah Contra System (Senarai Praktikal)<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">RMCD lazimnya menerima tuntutan Contra bagi situasi berikut:<\/span><\/p>\n<h3><b>Penamatan transaksi yang dipersetujui<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Contohnya, pelanggan membatalkan langganan tahunan di tengah-tengah tempoh.<\/span><\/p>\n<h3><b>2. Diskaun selepas cukai dibayar (credit note)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Contohnya, nota kredit dikeluarkan selepas SST telah dibayar.<\/span><\/p>\n<h3><b>3. Pelarasan atau pengurangan harga<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Contohnya, pembetulan bil berlebihan.<\/span><\/p>\n<h3><b>4. Polisi insurans dibatalkan sebelum tamat tempoh<\/b><\/h3>\n<h3><b>5. Pengurangan premium insurans akibat liputan risiko lebih rendah<\/b><\/h3>\n<h2><span style=\"text-decoration: underline;\"><b>Tip Pematuhan untuk Perniagaan<\/b><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simpan bukti refund (bank-in slip, credit note, invoice)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simpan rekod komunikasi dengan pelanggan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Dapatkan kelulusan DG sebelum membuat potongan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pastikan potongan dipaparkan dengan jelas dalam SST-02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Simpan dokumen selama 7 tahun<\/li>\n<\/ul>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Contra System membenarkan potongan terhadap cukai perkhidmatan yang dipulangkan kepada pelanggan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perlu kelulusan DG sebelum digunakan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Potongan mesti dituntut dalam masa 1 tahun<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Baki lebihan boleh dibawa ke hadapan atau dipohon refund<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hanya transaksi tertentu diterima RMCD<\/span><\/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 contra system service tax malaysia mechanism allows eligible taxable persons to deduct service tax previously paid but later refunded to customers. This deduction can be offset against future service tax payable through Form SST-02. This guide explains how the Contra System works, eligibility conditions, timelines, and compliance requirements under the Service Tax Act [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6530,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6923","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>Contra System Service Tax Malaysia: Refund &amp; Deduction Guide - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how the Contra System Service Tax Malaysia works, including eligibility, deduction rules, SST-02 set-off, 1-year claim timeline, and refund options for businesses.\" \/>\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\/contra-system-service-tax-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contra System Service Tax Malaysia: Refund &amp; 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