{"id":6447,"date":"2020-06-22T17:56:08","date_gmt":"2020-06-22T09:56:08","guid":{"rendered":"https:\/\/chengco.com.my\/wp\/?p=6447"},"modified":"2020-08-28T12:39:51","modified_gmt":"2020-08-28T04:39:51","slug":"sst-service-tax-policy-no9-2020","status":"publish","type":"post","link":"https:\/\/chengco.com.my\/wp\/2020\/06\/22\/sst-service-tax-policy-no9-2020\/","title":{"rendered":"SST Update &#8211; Service Tax Policy No 9\/2020 (Amendment No.1)"},"content":{"rendered":"<h1><span style=\"font-size: 12pt; color: #003366;\">On 17th June 2020, Royal Malaysian Customs Department (RMCD) has published the latest update on <strong>Service Tax Policy 9\/2020<\/strong> &#8211; Service Tax Treatment on Group A: Accommodation, under First Schedule Service Tax Regulations 2018:<\/span><\/h1>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/22\/sst-service-tax-policy-no9-2020\/#1_Service_tax_SST\" title=\"1. Service tax (SST)\">1. Service tax (SST)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/22\/sst-service-tax-policy-no9-2020\/#2_Tourism_Tax_Ttx\" title=\"2. Tourism Tax (Ttx)\">2. Tourism Tax (Ttx)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/22\/sst-service-tax-policy-no9-2020\/#3_Responsibility_of_accommodation_premises_operator\" title=\"3. Responsibility of accommodation premises operator:\">3. Responsibility of accommodation premises operator:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/22\/sst-service-tax-policy-no9-2020\/#4_Transitional_issues\" title=\"4. Transitional issues\">4. Transitional issues<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/22\/sst-service-tax-policy-no9-2020\/#Section_39_of_the_Service_Tax_Act_2018\" title=\"Section 39 of the Service Tax Act 2018\">Section 39 of the Service Tax Act 2018<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/22\/sst-service-tax-policy-no9-2020\/#Deduction_from_return_of_refunded_service_tax\" title=\"Deduction from return of refunded service tax\">Deduction from return of refunded service tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/22\/sst-service-tax-policy-no9-2020\/#Regulation_111_and_112_of_the_Service_Tax_Regulations_2018\" title=\"Regulation 11(1) and 11(2) of the Service Tax Regulations 2018\">Regulation 11(1) and 11(2) of the Service Tax Regulations 2018<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/chengco.com.my\/wp\/2020\/06\/22\/sst-service-tax-policy-no9-2020\/#Issuance_of_credit_note_and_debit_note\" title=\"Issuance of credit note and debit note\">Issuance of credit note and debit note<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Service_tax_SST\"><\/span><span style=\"color: #003366; font-size: 12pt;\"><strong>1. Service tax (SST)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Service tax (SST) exemption<\/strong> from 1st March to 31st August 2020 is <strong>extended to 30th June 2021.<\/strong><\/li>\n<li>This exemption only applicable to service provider registered under Group A.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"2_Tourism_Tax_Ttx\"><\/span><span style=\"color: #003366; font-size: 12pt;\"><strong>2. Tourism Tax (Ttx)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Tourism Tax (Ttx)<\/strong> will be exempted and effective from <strong>1st July 2020 to 30th June 2021.<\/strong><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"3_Responsibility_of_accommodation_premises_operator\"><\/span><span style=\"color: #003366; font-size: 12pt;\"><strong>3. Responsibility of accommodation premises operator:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Continue issuing invoice <\/strong>&amp; state as <strong>\u201c0%\u201d<\/strong> service tax or <strong>\u201ctax exempted\u201d<\/strong><\/li>\n<li><strong>SST-02 Form<\/strong> should be submitted as usual and value of exempted service shall be declared in item 18(c).<\/li>\n<li><strong>Imported taxable services (SST-02)<\/strong> shall be submitted as usual.<\/li>\n<li><strong>Ttx-03 Form<\/strong> shall be submitted as usual.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_Transitional_issues\"><\/span><span style=\"font-size: 12pt; color: #003366;\"><strong>4. Transitional issues<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>For services occurring on 29th Feb 2020 and ending on 1st March 2020, the service is<strong> SUBJECT<\/strong> to service tax.<\/li>\n<li><strong>For services occurring on 30th June 2021 and ending on 1st July 2021, the service is EXEMPTED from service tax.<\/strong><\/li>\n<li>For exempted service take place on 29th February 2020 and ended on 3rd March 2020, the apportionment shall be made.<\/li>\n<li>The services provided from 1st March 2020 to 30th June 2021 that have been collected and tax has been charged<strong> (advance payment),<\/strong> but not yet declared in SST-02 Form, credit note shall be issued on the amount of service tax charged.<\/li>\n<li>The tax have been charged, collected and accounted in SST-02 form for services provided from 1st March 2020 \u2013 30th June 2021, the following shall be take note:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>a. Individual customers<\/strong> &#8211; The operator shall refund the service tax &amp; apply for approval to do tax adjustment under <span style=\"color: #003366;\"><strong>Section 39 of the Service Tax Act 2018<\/strong>.<\/span><\/p>\n<blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Section_39_of_the_Service_Tax_Act_2018\"><\/span><span style=\"font-size: 12pt; color: #003366;\"><strong>Section 39 of the Service Tax Act 2018<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Deduction_from_return_of_refunded_service_tax\"><\/span><span style=\"font-size: 12pt; color: #003366;\"><strong>Deduction from return of refunded service tax<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>39. (1) The Director General may approve, subject to such conditions as he deems fit, an application by any registered person to deduct from time to time from his return referred to in section 26 the amount of service tax paid but subsequently refunded to his customer by reason of \u2013<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><em>cancellation of taxable service;<\/em><\/li>\n<li><em>termination of taxable service; or<\/em><\/li>\n<li><em>such other reasons as may be approved by the Director General.<\/em><\/li>\n<\/ol>\n<p>(2) The registered person shall make the deduction referred to in subsection (1) within one year after the payment was made, or such extended period as may be approved by the Director General.<\/p><\/blockquote>\n<p><strong>\u00a0<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>b. Non-individual customers &#8211; <\/strong>The operator shall issue credit note as prescribed under <span style=\"color: #003366;\"><strong>Regulation 11(1)<\/strong> <\/span>&amp; make adjustment in accordance to <span style=\"color: #003366;\"><strong>Regulation 11(2) of the Service Tax Regulations 2018.<\/strong><\/span><\/p>\n<blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Regulation_111_and_112_of_the_Service_Tax_Regulations_2018\"><\/span><span style=\"font-size: 12pt; color: #003366;\"><strong>Regulation 11(1) and 11(2) of the Service Tax Regulations 2018<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Issuance_of_credit_note_and_debit_note\"><\/span><span style=\"font-size: 12pt; color: #003366;\"><strong>Issuance of credit note and debit note<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>11. (1) A person providing any taxable service shall issue a credit note or debit note where, after the return for the taxable service has been furnished to the Director General, there is a reduction of, or addition to, service tax amount which has been charged on the taxable service-<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><em>due to change in the rate of service tax in force under section 10 of the Act; or<\/em><\/li>\n<li><em>due to any adjustment in the course of business.<\/em><\/li>\n<\/ol>\n<p>(2) Where there is a reduction of, or addition to, service tax amount under subregulation (1)-<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><em>the person providing taxable service shall make the deduction or addition of service tax in the return for the taxable period in which the credit note or debit note is issued or received; or<\/em><\/li>\n<li><em>in the case of a person who has ceased to be a taxable person, the person shall make the deduction or addition of service tax in the return for the last taxable period during which he was registered.<\/em><\/li>\n<\/ol>\n<p>(3) A credit note or debit note issued shall contain the following particulars:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><em>the words \u201ccredit note\u201d or \u201cdebit note\u201d in a prominent place;<\/em><\/li>\n<li><em>the serial number of the credit note or debit note;<\/em><\/li>\n<li><em>date of issuance of the credit note or debit note;<\/em><\/li>\n<li><em>the name, address and identification number of the registered person;<\/em><\/li>\n<li><em>the reason for the issuance of the credit note or debit note;<\/em><\/li>\n<li><em>a description sufficient to identify the taxable services;<\/em><\/li>\n<li><em>the quantity and amount for each taxable service;<\/em><\/li>\n<li><em>the total amount excluding service tax;<\/em><\/li>\n<li><em>the rate and amount of service tax; and<\/em><\/li>\n<li><em>the number and date of the invoice issued for the taxable service.<\/em><\/li>\n<li>Any person who contravenes the regulation commits an offence.<\/li>\n<\/ol>\n<\/blockquote>\n<p><span style=\"font-size: 10pt;\"><em>Source from RMCD Official Website Announcement (https:\/\/mysst.customs.gov.my\/assets\/document\/Service%20Policy\/STP%20No9%20of%202020%20(Amendment%20No_1).pdf)<\/em><\/span><\/p>\n<p><strong>For more information, please visit <a href=\"https:\/\/chengco.com.my\/wp\/wp-content\/uploads\/2020\/06\/STP-No9-of-2020-Amendment-No_11.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">STP No9 of 2020 (Amendment No_1)(1)<\/a> and <a href=\"https:\/\/chengco.com.my\/wp\/wp-content\/uploads\/2020\/06\/STP-09-2020-amendment-6-3-2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">STP 09-2020 amendment 6-3-2020<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Cheng &amp; Co is the leading home-grown International Accounting Firm provide one-stop professional centre with innovative solutions for excellence. Our team is specialized in providing insightful advice to assist your company to get through the business difficulties.<\/p>\n<p><strong>If you have further query, please do not hesitate to contact us via\u00a0<\/strong><a href=\"mailto:enquiry@chengco.com.my\"><strong>enquiry@chengco.com.my<\/strong><\/a><strong>\u00a0or\u00a0<\/strong><a href=\"https:\/\/www.wasap.my\/60127017918\" rel=\"nofollow noopener\" target=\"_blank\"><strong>WhatsApp to +60127017918<\/strong><\/a><\/p>\n<p>The contact details of Cheng &amp; Co Regional office personnel are as follows: or<\/p>\n<ul>\n<li>Northern Region (Perlis, Kedah, Penang, Perak) Mr. Albert Tan (<a href=\"mailto:kmtan@chengco.com.my\">kmtan@chengco.com.my<\/a>)<\/li>\n<li>Central Region (Kuala Lumpur, Selangor) Mr. Sam Kong (<a href=\"mailto:tskong@chengco.com.my\">tskong@chengco.com.my<\/a>)<\/li>\n<li>Southern Region (Negeri Sembilan, Melaka, Johor) Mr. Aaron Heng (<a href=\"mailto:koheng@chengco.com.my\">koheng@chengco.com.my<\/a>) and Ms Moon Gan (<a href=\"mailto:jygan@chengco.com.my\">jygan@chengco.com.my<\/a>)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em><strong>Disclaimer clause:<\/strong><\/em><br \/>\n<em>The information provided by CHENG &amp; CO (\u201cwe,\u201d \u201cus\u201d or \u201cour\u201d) on www.chengco.com.my (the \u201cSite\u201d) [and our mobile application] is for general informational purposes only. All information on the Site [and our mobile application] is provided in good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information on the Site [or our mobile application].<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 17th June 2020, Royal Malaysian Customs Department (RMCD) has published the latest update on Service Tax Policy 9\/2020 &#8211; Service Tax Treatment on Group A: Accommodation, under First Schedule Service Tax Regulations 2018: &nbsp; 1. Service tax (SST) Service tax (SST) exemption from 1st March to 31st August 2020 is extended to 30th June [&hellip;]<\/p>\n","protected":false},"author":64,"featured_media":6483,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_eb_attr":"","content-type":"","footnotes":""},"categories":[122],"tags":[1594,1598,1597,1592,1590,1591,496,1595,1593,1596],"class_list":["post-6447","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-accommodation-premises-operator","tag-regulation-111-and-112-of-the-service-tax-regulations-2018","tag-section-39-of-the-service-tax-act-2018","tag-service-tax-sst","tag-service-tax-policy-no9-2020","tag-service-tax-treatment-on-group-a-accommodation","tag-sst","tag-sst-02-form","tag-tourism-tax-ttx","tag-ttx-03-form"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/posts\/6447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/users\/64"}],"replies":[{"embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/comments?post=6447"}],"version-history":[{"count":0,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/posts\/6447\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/media\/6483"}],"wp:attachment":[{"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/media?parent=6447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/categories?post=6447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chengco.com.my\/wp\/wp-json\/wp\/v2\/tags?post=6447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}