SALES TAX 

销售税

WHAT ARE TAXABLE GOODS? 什么是应税货物? 

Taxable goods under sales tax refer to goods produced and imported into Malaysia. Some taxable goods are:
征收销售税的应税货物是指生产和进口到马来西亚的货物。
一些应税货物是: 

• ·  Articles of plastic, rubber and leather 塑料、橡胶和皮革制品

• ·  Bird’s nest and honey 燕窝和蜂蜜

• ·  Cosmetics and perfume 化妆品和香水

• ·  Edible preparations 可食用的准备工作

• ·  Fat and oil 脂肪和油

• ·  Fruit juice 果汁

• ·  Furniture 家具

• ·  Glue胶

• ·  Milk and dairy products 牛奶和乳制品

• ·  Musical instruments 乐器

• ·  Oil seeds 石油种子

• ·  Preparation of vegetables, fruits and nuts 蔬菜、水果和坚果的制备

• ·  Preparations of crustaceans, molluscs or other aquatic invertebrates 甲壳类、软 体动物或其他水生无脊椎动物的制剂

• ·  Preparations of meat 肉类的制备

• ·  Soap, wax and polish 肥皂、蜡和上光剂

• ·  Tobacco and manufactured tobacco substitutes 烟草和人造烟草替代品

• ·  Watches 手表

WHAT GOODS ARE EXEMPTED FROM SALES TAX? 什么商品免征销售税? 

Exempted goods include:获豁免货物包括: 

• ·  Books, magazines, newspapers and journals 书籍、杂志、报纸和期刊

• ·  Cereals 谷物

• ·  Coffee and tea 咖啡和茶

• ·  Fertilisers 化肥

• ·  Goods manufactured for export 为出口而制造的货物

• ·  Insecticides and disinfectant 杀虫剂和消毒剂

• ·  Live animals, fish and seafood and eggs 活的动物、鱼、海鲜和蛋类

• ·  Meat and edible meat offal 肉类及可食用的肉类内脏

• ·  Pharmaceutical products 医药产品

• ·  Spices 香料

• ·  Wood pulp and waste of paper 木浆和废纸

PERSONS AND MANUFACTURERS EXEMPTED FROM SALES TAX
免征销售税的个人和制造商

According to the Sales Tax (Person Exempted from Payment of Tax) Order 2018, the following persons are exempted from sales tax: 

根据《2018 年销售税(免缴税款人员)令》，以下人员免征销售税: 

·

Schedule A 计划 A
o Yang di Pertuan Agong (Paramount Ruler or King)Yang di Pertuan 

Agong(最高统治者或国王)
o Ruler of the State 国家统治者
o Federal or State Government Department 联邦或州政府部门 o Importer 进口商
o Local authority 地方局
o Malaysian Armed Forces 马来西亚武装部队
o Duty-free shops 免税商店
o Public Higher Education Institution 公立高等教育机构

 Schedule B 计划 B
o Manufacturers approved by the Director-General 署长批准的制造商 o Manufacturers of specific non-taxable goods, tax exemption on 

acquisition of raw materials, components, packaging materials and manufacturing aids to be used solely and directly in manufacturing activities. 

    对特定非应税商品的制造商，其采购的原材料、零部件、包装材料和直接用于制造

    活动的制造辅助设备免

· Schedule C 计划 C
o Registered manufacturers of taxable goods – exemption of tax on the 

acquisition of raw materials, components, packaging materials and manufacturing aids to be used solely and directly in manufacturing of taxable goods. 

已登记的应税货物制造商-就采购只直接用于制造应税货物的原材料、部件、包装材 料和制造辅助设备获豁免缴税。

WHAT ARE THE SALES TAX RATES? 营业税税率是多少? 

The rates for sales tax are: 营业税的税率是: 

• ·  5% – Goods including basic foodstuffs, building materials, fruit juices, personal computers, mobile phones and watches 

• ·  10% – For other goods except for petroleum subject to specific rates and goods that are not exempted 

5% -基本食品、建筑材料、果汁、个人电脑、手机和手表等商品

10% -除石油以外的其他商品，须按特定税率征税和不能免税的商品

A detailed list of the taxable goods tax rates can be read here. 应税货物税率的详细清单可在此阅读。

WHAT ARE TAXABLE SERVICES? 什么是应税劳务? 

Taxable services are categorised into group A to I in Malaysia and include: 在马来西亚，应税服务分为 A 至 I 类，包括: 

• ·  Group A – AccommodationA 类-住宿

• ·  Group B – Food and beverageB 类:食品和饮料

• ·  Group C – Night clubs, dance halls, cabarets, health and wellness centres, 

massage parlours, public houses and beer housesC 类:夜总会、舞厅、卡巴莱、

   健康中心、按摩院、酒店和啤酒馆

• ·  Group D – Private clubsD 类:私人俱乐部

• ·  Group E – Golf club and golf driving rangesE 类-高尔夫球杆及高尔夫练习场

• ·  Group F – Betting and gamingF 类:赌博和游戏

• ·  Group G – Professionals G 类:专业人士

o Legal services 法律服务
o Accounting, auditing, bookkeeping and consultancy 会计、审计、簿记和

咨询
o Surveying services 鉴定服务
o Engineering consultancy 工程咨询
o Architectural services 建筑服务
o Consultancy services 咨询服务
o Information technology services 信息技术服务管理 o Management services 管理服务

o Employment services 雇佣服务

• ·  Group H – Credit card and charge card H 类——信用卡和签帐卡

• ·  Group I – Other service providers I 类:其他服务提供商

o Advertising services 广告服务
o Brokerage 佣金
o Cleaning services 清洁服务
o Courier delivery services for documents or parcels not exceeding 30kg 

不超过 30 公斤的文件或包裹提供速递服务

o Foreign digital services 国外数字服务
o Hire car services 租车服务
o Insurance services (excluding life or medical insurance) 

保险服务(不包括人寿或医疗保险) o Local air travel 当地航空旅行

o Services for clearing of goods from customs control 海关货物清关服务

o Servicing and repair of motor vehicles 汽车的保养和修理 o Subscription broadcasting services 订阅广播服务
o Telecommunication services 电信服务
o Theme parks 主题公园

WHAT IS THE SERVICE TAX RATES? 

服务税率是多少? 

The rate for service tax is 6% for all taxable services. Services that are imported or exported are exempted from service tax. 

所有应税劳务的税率为 6%。 进口或出口的服务免征服务税。

WHO IS A TAXABLE PERSON? 谁是应税人士? 

A taxable person is a manufacturer or service provider who is subject to SST registration. 

Businesses that are exempted from SST registration may voluntarily apply for SST registration with the Director-General of Customs. 

应税人是指需要进行 SST 注册的制造商或服务提供商。 获豁免注册的商号可主动向海关署长申请注册。

WHICH BUSINESSES MUST APPLY FOR SALES AND SERVICE TAX REGISTRATION IN MALAYSIA?

 哪些企业必须在马来西亚申请销售和服务税务登记? 

Businesses that provide taxable goods and services must register for SST if they meet the following conditions: 

提供应税商品和服务的企业，符合下列条件的，必须进行海税登记: 

销售税

• ·  Manufacturing taxable goods 

• ·  Total sales value within the last 12 months exceed RM 500,000 • 制造应税货物
  • 过去12个月的总销售额超过50万令吉

Service tax 

服务税

• ·  Providing taxable services 

• ·  Total value of taxable series within 12 months exceeds the prescribed 

threshold, which is usually RM 500,000, but certain services may have a 

different threshold. 

• ·  提供应税服务

• ·  12 个月内的应税系列总额超过规定的门槛，通常为 50 万令吉，但某些服务可能有不

同的门槛。

HOW TO REGISTER FOR SALES AND SERVICE TAX IN MALAYSIA?
如何在马来西亚注册销售和服务税? 

Sales tax registration and service tax registration can be made through the MySST website. 

The SST registration due date is the last day of the month following the month in which the total sales of taxable goods or services exceed the threshold. 

For example, if the total sales exceed the threshold on 31 May, the last day to apply for SST registration is 30 June. 

Businesses that are exempted from SST must also submit an application for exemption through the MySST website. 

销售税登记和服务税登记可通过 MySST 网站进行。
SST 登记到期日为应税货物或服务销售总额超过限额的次月的最后一天。
例如，如果 5 月 31 日销售总额超过阈值，则申请 SST 注册的最后一天是 6 月 30 日。 获得 SST 豁免的企业还必须通过 MySST 网站提交豁免申请。

WHEN TO FILE THE SALES AND SERVICE TAX RETURN? 

什么时候申报销售及服务税? 

The taxable period for the SST return is every two months. Even if there is no tax to be paid, the return must be filed. 

The SST payment must be made within 30 days from the end of the taxable period. 

SST can be filed online through the CJP system or by downloading the Form SST- 02 from the MySST portal and mail it to the Customs Processing Centre (CPC) by post. 

SST 申报表的应纳税期为每两个月。 即使不需要纳税，也必须提交申报表。 在应纳税期间终了之日起 30 日内缴纳。

 市民可透过 CJP 系统，或从 MySST 入口网站下载表格 SST-02，以邮递方式递交海关处理中心