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Sales & Service Tax

Popular Questions on Sales & Service Tax (SST)

  1. What is SST?

    SST consists of Sales Tax Act 2018 and Service Tax Act 2018.

    Manufacturers are licensed for Sales Tax while Traders/Service Providers are licensed for Service Tax upon reaching the prescribed threshold.

  2. What is the rate for Sales Tax and Service Tax?

    Sales Tax is charged on taxable goods that are manufactured in or imported into Malaysia and the rate of tax is either exempted, 5%, 10% or a specified rate.

    Service Tax is on taxable services by a taxable person and the rate of tax is 6% .

  3. Is the Service Tax implemented in 2018 the same as Service Tax before GST?

    It is not exactly the same. Service Tax (ST) before GST era was under the Service Tax Act 1975 and Service Tax in 2018 is under the Service Tax Act 2018.

  4. Is telecommunication services subjected to Service Tax (ST)?

    Yes, telecommunication services and related charges in providing the telecommunication services are subject to Service Tax (including services in Langkawi, Labuan, Tioman) except:

    o international telecommunication services provided outside of Malaysia; and

    o telecommunication services to another telecommunications provider

    o Stamp duty

    o Rebates such as Autopay rebates

    o Penalties; and

    o Sale of device

    References:

    a.https://mysst.customs.gov.my/RegisterBussiness#ServiceTax.

    b.http://www.customs.gov.my/en/Documents/Panduan%20Industri%20SST/1.%20Guide%20on%20Telecommunication%2021082018_rev5.pdf.

  5. Will there be any changes to the format of my bill?

    Don’t worry, the format of your bills remain unchanged, except for:

    o the words ‘Tax Invoice’ is replaced with the word ‘invoice’

    o ST ID is not displayed

    o Any GST words is replaced with ST

    o New ST tax codes are introduced i.e. ST (Service Tax @ 6%) and NT (Not Taxable)

  6. I am a non-Malaysian customer subscribing to TM service; will I be charged for Service Tax (ST)?

    Yes, for non-Malaysians staying in Malaysia and services provided in Malaysia, your bills will be charged with Service Tax (ST) at 6%.

  7. Will customers receive any notification regarding the Service Tax (ST) in TM Bill?

    Yes. We will inform all our existing customers on the Service Tax (ST) via our bill message starting 1 September 2018 billings to customers.

  8. Will there be a reduction of price at TMpoint starting 1 September 2018?

    Sales of goods and devices are not subject to Service Tax (ST). So there is no reduction of price for goods and devices sold at TMpoint as the goods and devices were charged with 0% GST prior to 1 September 2018.

  9. Where can I obtain more information about SST?

    More information can be obtained from:

    o Custom’s website at

    http://www.customs.gov.my/en/hl/_layouts/15/CustomApplication/Announcement.aspx and https://mysst.customs.gov.my/.

  10. Are there any Service Tax (ST) exemptions for senior citizens age 60 and above, students, OKU etc?

    Sorry, there is no service tax exemption to specific individuals.

TM Bill

TM Bill

Popular Questions on TM Bill

  1. Why does my bill have the word Invoice and not Tax Invoice?

    The word “Tax Invoice” is in accordance with GST Act 2014 and there is no requirement under the Service Tax Act 2018 to display the Tax Invoice wording.

    The word “Invoice” is used to differentiate bills issued under the Service Tax Act 2018.

  2. Are there any changes in the pricing for services provided by TM?

    The pricing for TM products and services (excluding Service Tax) remains the same. The Account Summary section of the customers’ monthly bills will display the Service Tax (ST) amount starting 1 September 2018.

  3. How will my bill look like starting 1 September 2018?

    Summary Page:
    Starting 1 September 2018, your bill is charged with Service Tax (ST) at 6%.

  4. If I am billed without tax in my bill prior to 1 Sept 2018 but I am using the service starting 1 Sept 2018, will I be charged with Service Tax (ST)?

    Yes, you will be billed with a Service Tax (ST) debit adjustment for your service usage starting 1 September 2018.

    The Service Tax (ST) debit adjustment will be reflected in your upcoming bill starting 1 October 2018.

  5. How about my telephony usage prior to 1 Sept 2018 but is billed starting 1 Sept 2018?

    Usage before 1 June 2018 will be charged with GST at 6%.

    Usage between 1 June 2018 and 31 August 2018 will be charged with GST at 0%.

    If your August usage is charged with 6% Service Tax (ST) in your September bill, an ST credit adjustment will be reflected in your upcoming bill starting 1 October 2018.

  6. How about one-time charge? What about On Site Support charges and CPE Replacement fee?

    Similarly, any services provided before 1 June 2018 will be charged with GST at 6%.

    Services provided between 1 June 2018 and 31 August 2018 will be charged with GST at 0%.

    If your August usage is charged with 6% Service Tax (ST) in your September bill, an ST credit adjustment will be reflected in your upcoming bill starting 1 October 2018.

  7. My bill in August consist of charges for September and I have paid my August bill in full. Will I be charged with the Service Tax (ST)?

    Yes, the usage in September is subject to Service Tax (ST) and an ST debit adjustment will be charged in your upcoming bill starting 1 October 2018.

  8. I am on a yearly billing and I am billed in advance in Jan 2018. Will I be charged with Service Tax (ST) for usages starting Sept 2018 to Dec 2018?

    Your bill in Jan 2018 was already charged with GST at 6%, thus your usage from Sept 2018 to Dec 2018 will not be charged with additional Service Tax (ST) of 6%.

  9. I am on a yearly billing and I am billed in advance between Jun 2018 to August 2018. Will I be charged with Service Tax (ST) for usages starting Sept 2018?

    As your yearly bill is issued at 0% GST, any usage starting 1 September 2018 is subject to Service Tax (ST).

    ST debit adjustments will be reflected in your upcoming bills starting October 2018.

  10. I want to request for discount in Sept 2018 for service downtime in Apr 2018. Will I get a discount for the 6% GST as well?

    Yes, the discount and 6% GST for service down time will be adjusted in your upcoming bills. However, GST credit adjustments can only be given until 31 October 2018 and will be reflected in your bill latest on 30 November 2018 as companies are required to submit final GST Returns latest by December 2018.

  11. I terminated my account in Sept 2018 and I have a credit balance. Will my refund value inclusive of 6% tax?

    Your final bill will be deducted with any outstanding charges inclusive of tax, if the charges are applicable to either 6% GST, 0% GST or 6% Service Tax (ST), then it will be charged or deducted accordingly.

  12. I bought a TM device (phone set/modem/unifi TV remote control) in Sept, will I be charged with Service Tax (ST)?

    Sale of device is not subject to Service Tax (ST). However, rental of device / device bundled with services is subject to 6% ST.

  13. A technician came to my premise and replaced my modem in August 2018. Will I be charged with Service Tax (ST) for modem replacement and Onsite Support Charge if the charges reflected in September 2018 bill?

    No, as the supplies are made in August where GST is at 0%.

  14. I have been charged with reconnection fee in my September bill for service reconnection I requested in August 2018. Will I be charged with Service Tax (ST) for the reconnection fee?

    If the reconnection is executed in August, no tax is charged.

unifi mobile

unifi mobile

Popular Questions on Unifi Mobile #bebas

  1. Is prepaid service subject to Service Tax (ST)?

    Yes, prepaid service is subjected to Service Tax (ST). However, effective 6 September 2018, prepaid service is exempted from ST for Malaysians.

    You may refer to the Frequently Asked Question by the Customs on “GUIDE ON: TELECOMMUNICATION SERVICES” as below.

    https://mysst.customs.gov.my/assets/document/1.%20Guide%20on%20Telecommunication%2021082018_rev5.pdf.

  2. What happen to the purchase I made before 1st September 2018?

    Every purchase made prior to 1st September 2018 is still subjected to Goods and Services Tax (GST) treatment at 6% or 0%, whichever applicable.

  3. Will I be charged for SST when I register a new starter pack?

    Yes, 6% of Service Tax will be imposed on unifi Mobile Starter Pack starting from 1st September 2018.

  4. Will I be charged for SST when I opt for delivery option?

    Yes, the delivery option is subjected to 6% Service Tax.

  5. Yes, the delivery option is subjected to 6% Service Tax.

    Effective 6 September 2018, all prepaid reload for unifi Mobile #BEBAS will be tax exempted for all Malaysians.

    The 6% Service Tax (ST) will only be applicable for non-Malaysians, where the reload value will be reduced upon activation.

    For Malaysians, when you reload RM50, the full credit value of RM50 will be reflected in your account balance upon activation.

    For non-Malaysians, when you reload RM50, you will see RM47.17 reflected in your account balance.

    Below is a quick summary of how this works:

    Malaysians

    Reload Amount ST Amount Amount Credited to Account
    RM 10 RM 0.00 RM 10
    RM 30 RM 0.00 RM 30
    RM 50 RM 0.00 RM 50
    RM 100 RM 0.00 RM 100

    Non-Malaysians

    Reload Amount ST Amount Amount Credited to Account
    RM 10 RM 0.57 RM 9.43
    RM 30 RM 1.70 RM 28.30
    RM 50 RM 2.83 RM 47.17
    RM 100 RM 5.66 RM 94.34

    Note:

    Service Tax (ST) deducted on the reload made by Malaysian from 1 to 5 September 2018 will not be refunded.

  6. Will the SST be applicable for purchase of add-ons?

    Don’t worry, you WILL NOT be charged 6% Service Tax (ST) for any add-on purchase.

  7. Where can I refer to on the SST charged to any purchase made on reload (if applicable), starter pack or delivery fee?

    You may refer to the invoice which we will send to your registered email for every purchase made.

  8. I have purchased reload and activated it between 1 September 2018 to 5 September 2018 and I was charged with 6% Service Tax. Will I get any refund?

    Effective 6 September 2018, all prepaid reload for unifi Mobile #BEBAS will be tax exempted for all Malaysians. The 6% Service Tax (ST) will only be applicable for non-Malaysians, where the reload value will be reduced upon activation.

    For Malaysians, kindly note that the ST deducted on the reload purchased from 1 to 5 September 2018 will not be refunded as customers have already received freebies equivalent to the ST amount.

    The promotional freebies are as per table below:-

    Reload Denomination (RM) Freebies
    RM 5.00 30 MB LTE
    RM 10.00 70 MB LTE
    RM 30.00 200 MB LTE
    RM 50.00 350 MB LTE
    RM 100.00 700 MB LTE

    Note:

    The freebies are tied to the reload denomination.

    The freebies are granted to Malaysian subscribers only, based on reload and activation between 1 September to 5 September 2018.

    The freebies are in the form of LTE only.

    No validity for the freebies.

    The level of usage priority should be as below:-

    1.Unlimited LTE pass

    2.The freebies quota

    3.Non-expiry data quota

Popular Questions on Unifi Mobile Postpaid

  1. Why does my bill have the word Invoice and not Tax Invoice?’

    The word “Tax Invoice” is in accordance with GST Act 2014 and there is no requirement under the Service Tax Act 2018 to display the “Tax Invoice” wording.

    The word “Invoice” is used to differentiate bills issued under the Service Tax Act 2018.

  2. Are there any changes in the pricing for services provided by unifi Postpaid?

    The pricing for unifi Postpaid services (excluding Service Tax) remains the same. The first page of the customers’ monthly bills will display the Service Tax (ST) amount starting 1 September 2018.

  3. My bill on 1 September 2018 consist of charges for August 2018 and September 2018. Will I be charged with Service Tax (ST) on the charges for August 2018 and September 2018?

    Usage before 1 June 2018 will be charged with GST at 6%.

    Usage between 1 June 2018 and 31 August 2018 will be charged with GST at 0%.

    Any usage in August 2018 will be charged with GST at 0%.

    Meanwhile, usage starting 1 September 2018 will be charged with Service Tax (ST) at 6%.

    • So in your 1 September 2018 bill, you will see the charges with GST at 0% for usage in August 2018 and charges with Service Tax (ST) at 6% for usage in September 2018.

  4. How about my postpaid services provided prior to 1 September 2018 but is billed starting 1 September 2018?

    All usage before 1 June 2018 will be charged with GST at 6%.

    While usage starting 1 June 2018 until 31 August 2018 will be charged with GST at 0%.

  5. How about one-time charges like activation fee, re-delivery fee, change of delivery address, delivery fee, suspension fee, SIM replacement and etc?

    A One-time charge before 1 June 2018 will be charged with GST at 6%.

    A One-time charge between 1 June 2018 and 31 August 2018 will be charged with GST at 0%.

    A One-time charge starting 1 September 2018 will be charged with Service Tax (ST) at 6%.

  6. I want to request for rebate in September 2018 for service downtime in April 2018. Will I get rebate for 6% GST as well?

    Yes, the rebate and 6% GST for service down time will be adjusted in your upcoming bills. However, GST credit adjustments can only be given until 31 October 2018 and will be reflected in your bill latest on 30 November 2018 as companies are required to submit final GST Returns latest in December 2018.

  7. I have terminated my account in September 2018 and I still have a credit balance. Will my refund value inclusive of 6% tax?

    Your final bill will be deducted with any outstanding charges inclusive of tax, if the charges are applicable to either 6% GST, 0% GST or 6% Service Tax (ST).

  8. I bought a device (phone set/modem) in September 2018, will I be charged with Service Tax (ST)?

    No. Sale of devices are not subject to Service Tax (ST). However, rental of device / device bundled with service as one price is subject to Service Tax (ST).

Popular Questions on Unifi Mobile Roaming

  1. Roaming services are zero-rated during GST era. Is the roaming service subject to Service Tax (ST)?

    Yes. The roaming service provided by Malaysian telcos to its subscribers starting 1 September 2018, whether the roaming services is provided in Malaysia or outside Malaysia is subject to Service Tax (ST).

    You may refer to the FAQ by the Customs on “GUIDE ON: TELECOMMUNICATION SERVICES” refers.

    https://mysst.customs.gov.my/assets/document/1.%20Guide%20on%20Telecommunication%2021082018_rev5.pdf.

  2. Are there any changes in the pricing for roaming services provided by unifi Postpaid and #bebas Prepaid?

    The pricing for roaming passes and roaming usages (excluding Service Tax (ST)) remains the same.

Popular Questions on Unifi Mobile idd

  1. IDD is standard rated during GST era. Is the IDD usage subject to Service Tax (ST)?

    IDD usage starting 1 September 2018 is subjected to Service Tax (ST) at 6%.

    You may refer to the FAQ by the Customs on “GUIDE ON: TELECOMMUNICATION SERVICES” refers.

    https://mysst.customs.gov.my/assets/document/1.%20Guide%20on%20Telecommunication%2021082018_rev5.pdf.

TM One

iTalk Prepaid Services

Popular Questions on iTalk Prepaid Services

  1. How will Service Tax (ST) be charged for iTalk Prepaid cards?

    Service Tax (ST) will be charged based on the usage whenever calls are made using iTalk prepaid cards.

  2. Do I need to pay 6% Service Tax (ST) upon purchase the iTalk Prepaid card?

    No. There are no changes in the prices of iTalk Prepaid card or its current denominations. The 6% Service Tax (ST) will only be charged when a call is made using the card.

  3. If I have some credit balance in my iTalk card after 1 April 2015, will Service Tax (ST) be imposed?

    Yes, Service Tax (ST) will be imposed and the 6% rate will be included in the charge based on the current usage of the iTalk card.

  4. Will Service Tax (ST) be imposed on Home Prepaid?

    Yes, the Service Tax (ST) will be imposed on Home Prepaid.

  5. If I make a call but there is no answer and the call landed in voicemail, will Service Tax (ST) be imposed?

    Yes, the Service Tax (ST) will be imposed once the call is made.

  6. If I make a call from oversea, will Service Tax (ST) be imposed?

    Yes, the Service Tax (ST) at the rate of 6% will be imposed.

  7. Will ST be imposed based on per call?

    Yes, the Service Tax (ST) will be imposed based on per call basis.

  8. If I make a call in a tax free zone, will Service Tax (ST) be imposed?

    Yes, the Service Tax (ST) will still be imposed.

  9. If I want to view my call history, can I request for a bill/call statement?

    There is no bill/call statement for prepaid services. However, you may contact TM Contact Centre at 100 for any inquiry on your bill/call statement.

TM One

TM One & Wholesale Services

Popular Questions on Bills for TM One & Wholesale Services

  1. I received an advance bill in May for services which will be used from May 2018 to Oct 2018. Will I be issued a debit note in Sept for Service Tax (ST)?

    Services provided before Jun 2018 is subjected to 6% GST and services starting September 2018 is subjected to 6% Service Tax (ST).

    When an advance bill is issued in May and charged with 6% GST, the services from May to Oct is charged with 6% GST.

    With the implementation of Service Tax (ST), no additional 6% ST will be charged for the service in Sept and Oct because tax was already charged in May.

    So, no – you will not be issued with a debit note in Sept for Service Tax (ST).

  2. I received an advance bill in June for services which will be used from June 2018 to Nov 2018. Will I be issued a debit note in Sept for Service Tax (ST)?

    Services provided in Jun 2018 is subjected to 0% GST and services starting September 2018 is subjected to 6% Service Tax (ST).

    When an advance bill is issued in Jun and no tax charged, the services from June to Nov is not charged with tax

    With the implementation of Service Tax (ST), the services in Sept to Nov should be charged with 6% ST because it was not charged with tax when bill was issued

    So, yes – you will be issued with a debit note for usage of service from Sept to Nov for Service Tax (ST).

  3. Does my Government customer need to issue a certificate of relief order for purchase starting 1 September 2018?

    No, because there is no Relief Order under Service Tax Act 2018.

    Services provided to the Government is subjected to Service Tax starting 1 September 2018.

TM Vendors

TM Vendors

Popular Questions on TM Vendors

  1. With the implementation of SST, will the existing contract value be increased?

    TM will determine as and when required.

  2. If a Purchase Order (PO) is issued before 1 Sept 2018 but goods/ services delivered after 1 Sept 2018, is it subjected to Sales Tax and/ or Service Tax?

    Invoicing with GST 6%, GST 0% or SST will depend on the Good Receipt date as follows:

    Swipe to read more

    No Goods Receipt Invoicing
    1 User update actual delivery date before
    1 June 2018
    With 6% GST
    2 User update actual delivery between 1 June 2018 to 31 Aug 2018 With 0% GST
    3 User update actual delivery after 1 September 2018 - For purchase not subjected to Sales Tax or Service Tax Without SST
    4 User update actual delivery after 1 September 2018 - For purchase subjected to Service Tax Without 6% SST
    5 User update actual delivery after 1 September 2018 - For purchase subjected to Sales Tax @ 5% With 5% Sales Tax
    6 User update actual delivery after 1 September 2018 - For purchase subjected to Sales Tax @ 10% With 10% Sales Tax

    However, if the vendor’s Tax Invoice does not follow the above rule, TM will still process the tax invoice by changing the GST tax code. This is because the current practice is to follow the tax invoice submitted by the vendor.

  3. In the case of work has been completed before issuance of PO. Example: Work and equipment delivered in Aug 2018 and PO is only issued in Sept 2018. Will the PO be inclusive of the SST value?

    Invoicing with GST 6%, GST 0% or SST will depend on the Goods Receipt date as per above.

  4. If a tender is currently in float stage and will be closed after 1 Sept 2018, will the tender document fee be subjected to 6% Service Tax (ST)?

    All prices for tender fee charged starting 1 Sept 2018 is not subject to Sales Tax or Service Tax.

  5. I’m a trader and not entitled to charge Service Tax (ST). Due to SST, my manufacturer is now charging me Sales Tax, hence this impacts my price to TM. PO however has been issued before 1 Sept 2018 but goods/services delivered after 1 Sept 2018. Can my PO be updated to reflect the new price?

    Any price revision is subject to agreement by both parties.

  6. In my invoice to TM, the Service Tax (ST) charge is to be shown as separate item or can be combined with the goods/services prices?

    If you are a SST registered company, Sales Tax or Service Tax is to be charged separately in the bill. Example as below:

  7. If I am SST registrant and my supply is exempt supply, is it mandatory to indicate ST 0% on my invoice?

    You should indicate that the item is exempted or please use 0% in your bills.

  8. If I am not the SST registrant, can I charge SST in the bill?

    If you are not a SST registered company, you are not allowed to charge the Sales Tax or Service Tax.

  9. If I am a vendor who use self-billed arrangement facility, and I am SST registered, will I be getting self-billed invoices by TM for services provided by my company?

    TM shall continue issuing self-billed invoices to vendors participating in the arrangement.

    The bills issued by TM for self-billing will depend on when the service was provided to TM.

    If the service was given before 1 June 2018, then it is at 6% GST. If it is between June 2018 to Aug 2018, it is at 0% GST and if service is provided in Sept 2018, it is subjected to 6% Service Tax (ST).