{"id":7006,"date":"2025-11-24T16:35:43","date_gmt":"2025-11-24T08:35:43","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7006"},"modified":"2025-11-26T15:27:58","modified_gmt":"2025-11-26T07:27:58","slug":"imported-service-tax-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/imported-service-tax-malaysia\/","title":{"rendered":"Imported Service Tax Malaysia: Panduan Lengkap SST &amp; Cukai Digital"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/business-person-futuristic-business-environment-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-7007 size-full\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/business-person-futuristic-business-environment-scaled.jpg\" alt=\"imported service tax malaysia\" width=\"2960\" height=\"1659\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/business-person-futuristic-business-environment-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/business-person-futuristic-business-environment-768x430.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/business-person-futuristic-business-environment-1536x861.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/business-person-futuristic-business-environment-2048x1148.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/business-person-futuristic-business-environment-18x10.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/p>\n<h1><b>Pengenalan<\/b><\/h1>\n<p>Rangka kerja Imported Service Tax Malaysia memastikan perniagaan yang memperoleh perkhidmatan dari luar negara mematuhi Akta Cukai Perkhidmatan 2018. Artikel ini merangkumi Jenis B: Perkhidmatan Bercukai Import dan Jenis C: Perkhidmatan Digital, termasuk pengecualian, dokumentasi, peraturan pendaftaran pembekal asing, tempoh bercukai dan prosedur rebat\/set-off.<\/p>\n<h1><span style=\"text-decoration: underline;\"><b>Seksyen 1: Perkhidmatan Bercukai Import (Jenis B)<\/b><\/span><\/h1>\n<p class=\"translation-block\">Perkhidmatan bercukai import merujuk kepada perkhidmatan bercukai dari luar negara yang digunakan untuk tujuan perniagaan. Bermula 1 Jan 2019, perniagaan Malaysia mungkin perlu mengira cukai perkhidmatan ke atas perkhidmatan import tersebut.<\/p>\n<h2><b>1. Bilakah Cukai Perkhidmatan Import Dikenakan?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Dikenakan apabila:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perkhidmatan adalah perkhidmatan bercukai di bawah Peraturan Cukai Perkhidmatan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Disediakan oleh pembekal luar negara<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Digunakan untuk perniagaan di Malaysia<\/li>\n<\/ul>\n<p>Cukai dikira melalui perakaunan penerima sendiri melainkan layak pengecualian.<\/p>\n<h2><b>2. Pengecualian untuk Perkhidmatan Bercukai Import (Berkuat Kuasa 1 Jan 2020)<\/b><\/h2>\n<p>Semua syarat mesti dipenuhi:<\/p>\n<p>\u2714 Berdaftar sebagai Orang Berdaftar<\/p>\n<p>\u2714 Menyediakan perkhidmatan yang sama secara tempatan<\/p>\n<p>\u2714 Digunakan untuk tujuan perniagaan<\/p>\n<p>\u2714 Telah membuat bayaran kepada pembekal asing<\/p>\n<p><b>Kategori perkhidmatan:<\/b><\/p>\n<ul>\n<li aria-level=\"1\">Kumpulan G (kecuali perkhidmatan pekerjaan &amp; keselamatan)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Perkhidmatan pengiklanan (Item 8, Kumpulan I)<br \/>\n<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><b>3. Keperluan Pengemukaan<\/b><\/h2>\n<h3><b>Orang Berdaftar<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perlu hantar form SST-02<\/li>\n<\/ul>\n<h3><b>Tidak berdaftar (Self-recipient accounting)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perlu hantar Form SST-02A<\/li>\n<\/ul>\n<h1><b><span style=\"text-decoration: underline;\">Seksyen 2: Perkhidmatan Digital (Jenis C)<\/span><\/b><\/h1>\n<p>Bermula 1 Jan 2020, pembekal perkhidmatan digital asing mesti mengenakan 6% cukai perkhidmatan kepada pengguna Malaysia.<\/p>\n<h2><b>4. Apa Itu Perkhidmatan Digital?<\/b><\/h2>\n<p class=\"translation-block\">Ciri-ciri:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disampaikan melalui IT atau rangkaian elektronik<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak berfungsi tanpa internet<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automasi dengan interaksi manusia minimum<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Contoh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perisian, cloud, aplikasi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kandungan digital &amp; penstriman<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Iklan dalam talian<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Latihan dalam talian (kecuali pendidikan formal)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hosting pangkalan data<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Platform media sosial, enjin carian<\/span><\/li>\n<\/ul>\n<h2><b>5.  Siapa Pengguna Malaysia?<\/b><\/h2>\n<p>Jika memenuhi mana-mana 2 syarat:<\/p>\n<ol>\n<li aria-level=\"1\">Pembayaran melalui bank\/kad Malaysia<\/li>\n<li aria-level=\"1\">Alamat IP Malaysia<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Kediaman di Malaysia termasuk kawasan khas<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Faktor tambahan: alamat bil, alamat rumah, negara dipilih.<\/span><\/p>\n<h2><b>Ambang Pendaftaran Pembekal Asing<\/b><\/h2>\n<p>Seseorang yang berdaftar di luar negara (FRP) mesti mendaftar jika nilai perkhidmatan digital melebihi RM500,000 dalam tempoh 12 bulan.<\/p>\n<p><span style=\"font-weight: 400;\">Pendaftaran adalah berdasarkan:<\/span><\/p>\n<h3><b>A. Kaedah Sejarah<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Jika 12 bulan yang lalu melebihi had yang ditetapkan.<\/span><\/p>\n<h3><b>B. Kaedah Masa Depan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Jika 12 bulan akan datang dijangka melebihi had yang ditetapkan.<\/span><\/p>\n<h2><b>7. Tempoh Bercukai DST<\/b><\/h2>\n<p class=\"translation-block\">Tempoh bercukai: setiap 3 bulan<\/p>\n<h3><b>Contoh:<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Aktiviti<\/b><\/td>\n<td><b>Tarikh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Permohonan pendaftaran<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2 Jan 2020<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tarikh berkuat kuasa<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 Feb 2020<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tempoh bercukai pertama<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Feb \u2013 Apr 2020<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tarikh hantar<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31 May 2020<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Orang berdaftar di luar negara boleh memohon kepada RMCD untuk menyelaraskan tempoh bercukai dengan akhir tahun kewangan mereka.<\/p>\n<h3><b>Borang: DST-02<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Form DST-02<\/li>\n<\/ul>\n<h2><b>8. Set-Off atau Rebat Cukai atas Perkhidmatan Digital Import<\/b><\/h2>\n<p>Penyedia tempatan yang menyediakan perkhidmatan digital yang sama boleh menuntut rebat melalui set-off di bawah Seksyen 34(3)(b)<\/p>\n<h3><b>Syarat Kelayakan<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Orang berdaftar cukai perkhidmatan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menyediakan perkhidmatan digital yang sama secara tempatan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Service is used <\/span><b>for business<\/b><span style=\"font-weight: 400;\">, not personal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pembekal adalah FRP<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Cukai telah dibayar kepada pembekal asing<\/li>\n<\/ol>\n<h1><b>Poin Utama<\/b><\/h1>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perkhidmatan import tertakluk kepada cukai kecuali layak pengecualian<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perkhidmatan digital asing perlu cukai 6%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">FRP wajib daftar jika melebihi RM500,000 setahun<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">DST: tempoh 3 bulan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penyedia tempatan boleh set-off \/ rebat cukai<\/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 imported service tax Malaysia framework ensures that businesses acquiring services from overseas remain compliant with the Service Tax Act 2018. This article covers Type B: Imported Taxable Services and Type C: Digital Services, including exemptions, documentation, registration rules for foreign providers, taxable periods, and refund\/offset procedures. Section 1: Imported Taxable Services (Type B) [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6775,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7006","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>Imported Service Tax Malaysia: Full SST &amp; Digital Service Tax Guide - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how imported service tax Malaysia works, including exemptions, digital service tax rules, registration thresholds, taxable periods, and refund\/offset mechanisms.\" \/>\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\/imported-service-tax-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imported Service Tax Malaysia: Full SST &amp; Digital Service Tax Guide - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Learn how imported service tax Malaysia works, including exemptions, digital service tax rules, registration thresholds, taxable periods, and refund\/offset mechanisms.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/ms\/imported-service-tax-malaysia\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-24T08:35:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-26T07:27:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2960\" \/>\n\t<meta property=\"og:image:height\" content=\"1666\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"songliew\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"songliew\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Imported Service Tax Malaysia: Full SST &#038; Digital Service Tax Guide\",\"datePublished\":\"2025-11-24T08:35:43+00:00\",\"dateModified\":\"2025-11-26T07:27:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/\"},\"wordCount\":734,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/\",\"name\":\"Imported Service Tax Malaysia: Full SST & Digital Service Tax Guide - ANC Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg\",\"datePublished\":\"2025-11-24T08:35:43+00:00\",\"dateModified\":\"2025-11-26T07:27:58+00:00\",\"description\":\"Learn how imported service tax Malaysia works, including exemptions, digital service tax rules, registration thresholds, taxable periods, and refund\\\/offset mechanisms.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/#breadcrumb\"},\"inLanguage\":\"ms-MY\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg\",\"width\":2960,\"height\":1666,\"caption\":\"difference between LLP partnership and company in Malaysia0\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/imported-service-tax-malaysia\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Imported Service Tax Malaysia: Full SST &#038; Digital Service Tax Guide\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ms-MY\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\",\"name\":\"songliew\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"caption\":\"songliew\"},\"url\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/author\\\/songliew\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Imported Service Tax Malaysia: Full SST & Digital Service Tax Guide - ANC Group","description":"Learn how imported service tax Malaysia works, including exemptions, digital service tax rules, registration thresholds, taxable periods, and refund\/offset mechanisms.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/ms\/imported-service-tax-malaysia\/","og_locale":"ms_MY","og_type":"article","og_title":"Imported Service Tax Malaysia: Full SST & Digital Service Tax Guide - ANC Group","og_description":"Learn how imported service tax Malaysia works, including exemptions, digital service tax rules, registration thresholds, taxable periods, and refund\/offset mechanisms.","og_url":"https:\/\/ancgroup.biz\/ms\/imported-service-tax-malaysia\/","og_site_name":"ANC Group","article_published_time":"2025-11-24T08:35:43+00:00","article_modified_time":"2025-11-26T07:27:58+00:00","og_image":[{"width":2960,"height":1666,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg","type":"image\/jpeg"}],"author":"songliew","twitter_card":"summary_large_image","twitter_misc":{"Written by":"songliew","Est. reading time":"4 minit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/"},"author":{"name":"songliew","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66"},"headline":"Imported Service Tax Malaysia: Full SST &#038; Digital Service Tax Guide","datePublished":"2025-11-24T08:35:43+00:00","dateModified":"2025-11-26T07:27:58+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/"},"wordCount":734,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg","articleSection":["Income Tax"],"inLanguage":"ms-MY"},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/","url":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/","name":"Imported Service Tax Malaysia: Full SST & Digital Service Tax Guide - ANC Group","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg","datePublished":"2025-11-24T08:35:43+00:00","dateModified":"2025-11-26T07:27:58+00:00","description":"Learn how imported service tax Malaysia works, including exemptions, digital service tax rules, registration thresholds, taxable periods, and refund\/offset mechanisms.","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/#breadcrumb"},"inLanguage":"ms-MY","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/"]}]},{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/businessman-using-tablet-with-digital-graph-overlay-scaled.jpg","width":2960,"height":1666,"caption":"difference between LLP partnership and company in Malaysia0"},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/imported-service-tax-malaysia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Imported Service Tax Malaysia: Full SST &#038; Digital Service Tax Guide"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ms-MY"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66","name":"songliew","image":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","caption":"songliew"},"url":"https:\/\/ancgroup.biz\/ms\/author\/songliew\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/7006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/comments?post=7006"}],"version-history":[{"count":8,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/7006\/revisions"}],"predecessor-version":[{"id":7162,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/7006\/revisions\/7162"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media\/6775"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media?parent=7006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/categories?post=7006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/tags?post=7006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}