SST (Sales & Service Tax)

Business

SST is Malaysia's consumption tax system, made up of Sales Tax on certain goods and Service Tax on prescribed services. Sales Tax is charged at the manufacturing or import stage, while Service Tax applies when a registered business provides taxable services such as food and beverage, telecommunications, or professional services. Businesses whose taxable turnover exceeds a set threshold must register with the Customs Department, charge SST, and remit it periodically. SST replaced the earlier GST. The list of taxable goods and services, rates, and thresholds is set by the government and subject to the latest rules.

Related terms

SSM RegistrationSole Proprietorship vs Sdn Bhde-Invoice (LHDN)