{"id":7068,"date":"2020-12-07T00:28:28","date_gmt":"2020-12-06T16:28:28","guid":{"rendered":"https:\/\/qne.com.my\/?p=7068"},"modified":"2026-04-17T15:26:19","modified_gmt":"2026-04-17T07:26:19","slug":"importation-of-taxable-services","status":"publish","type":"post","link":"https:\/\/qne.cloud\/my\/importation-of-taxable-services\/","title":{"rendered":"Importation of Taxable Services"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7068\" class=\"elementor elementor-7068\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d79f936 e-flex e-con-boxed e-con e-parent\" data-id=\"d79f936\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19c3d07 elementor-widget elementor-widget-spacer\" data-id=\"19c3d07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f33501 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5f33501\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Importation of Taxable Services<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bef395 elementor-widget elementor-widget-spacer\" data-id=\"7bef395\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f216ce8 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"f216ce8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5866fcd elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/qne.cloud\/my\/author\/admincatherine\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-user-circle\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 104c-53 0-96 43-96 96s43 96 96 96 96-43 96-96-43-96-96-96zm0 144c-26.5 0-48-21.5-48-48s21.5-48 48-48 48 21.5 48 48-21.5 48-48 48zm0-240C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm0 448c-49.7 0-95.1-18.3-130.1-48.4 14.9-23 40.4-38.6 69.6-39.5 20.8 6.4 40.6 9.6 60.5 9.6s39.7-3.1 60.5-9.6c29.2 1 54.7 16.5 69.6 39.5-35 30.1-80.4 48.4-130.1 48.4zm162.7-84.1c-24.4-31.4-62.1-51.9-105.1-51.9-10.2 0-26 9.6-57.6 9.6-31.5 0-47.4-9.6-57.6-9.6-42.9 0-80.6 20.5-105.1 51.9C61.9 339.2 48 299.2 48 256c0-110.3 89.7-200 200-200s200 89.7 200 200c0 43.2-13.9 83.2-37.3 115.9z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tadmincatherine\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-05880b9 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/qne.cloud\/my\/2020\/12\/07\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>December 7, 2020<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2fd40f elementor-widget elementor-widget-spacer\" data-id=\"f2fd40f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-24f4e3f e-flex e-con-boxed e-con e-parent\" data-id=\"24f4e3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b19d93d elementor-widget elementor-widget-text-editor\" data-id=\"b19d93d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"456\" data-end=\"780\">With the growing use of global digital platforms and online services, many businesses in Malaysia now engage foreign providers for advertising, software, and consultancy. Whether you&#8217;re SST-registered or not, it&#8217;s important to understand how taxable services and imported taxable services apply to your transactions.<\/p><p data-start=\"782\" data-end=\"933\">Did you know that all companies are required to declare and pay SST on importation of taxable services regardless of whether SST registrant or not?<\/p><p data-start=\"935\" data-end=\"1161\">As per the latest act dated 11\/01\/2019, service tax shall be charged and levied to any person\u2014whether registered for SST or not\u2014who, in carrying on his business, acquires any imported taxable service at the rate of 6%.<\/p><p data-start=\"1163\" data-end=\"1495\">For example, your business may not be SST-registered, yet if you purchase advertising services from Google or Facebook, you are still required to declare and pay the service tax. This is because such services are considered imported taxable services, and tax liability applies at the point of consumption, not just registration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27f9574 e-flex e-con-boxed e-con e-parent\" data-id=\"27f9574\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c347a elementor-widget elementor-widget-heading\" data-id=\"c7c347a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Understanding Taxable and Imported Taxable Services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-298c67c elementor-widget elementor-widget-text-editor\" data-id=\"298c67c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1559\" data-end=\"1796\">To clarify, <span data-start=\"1571\" data-end=\"1591\">taxable services<\/span> are services listed under the Malaysian Service Tax Regulations and are subject to a 6% tax. These can include professional services, marketing, IT solutions, and many types of digital tools or platforms.<\/p><p data-start=\"1798\" data-end=\"2098\">When these services are provided by a foreign entity and consumed in Malaysia, they become <span data-start=\"1889\" data-end=\"1918\">imported taxable services<\/span>. This means even if a business is not SST-registered, it is still legally obligated to self-assess and remit the 6% service tax directly to the Royal Malaysian Customs Department.<\/p><p data-start=\"2100\" data-end=\"2312\">This rule is designed to level the playing field between local and international service providers and to ensure that local consumption of services, regardless of origin, contributes equally to the SST framework.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11365a8 e-flex e-con-boxed e-con e-parent\" data-id=\"11365a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57e8c07 elementor-widget elementor-widget-heading\" data-id=\"57e8c07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Real-Life Scenario<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30c90e9 elementor-widget elementor-widget-image\" data-id=\"30c90e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/taxable-services.png\" class=\"attachment-full size-full wp-image-21494\" alt=\"taxable services\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/taxable-services.png 1280w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/taxable-services-300x169.png 300w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/taxable-services-1024x576.png 1024w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/taxable-services-768x432.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7ce725 elementor-widget elementor-widget-text-editor\" data-id=\"b7ce725\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2343\" data-end=\"2626\">Let\u2019s revisit the earlier example. If your business hires Facebook or Google for online ads, and those companies bill you from outside Malaysia, you&#8217;re consuming an <span data-start=\"2508\" data-end=\"2536\">imported taxable service<\/span>. Even if no SST is shown on the invoice, your company must still declare and pay the tax.<\/p><p data-start=\"2628\" data-end=\"2859\">Failure to do so may result in penalties, especially if these transactions are uncovered during an audit. This makes it crucial for businesses\u2014especially those frequently using foreign services\u2014to understand their responsibilities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23a685c e-flex e-con-boxed e-con e-parent\" data-id=\"23a685c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05326a5 elementor-widget elementor-widget-heading\" data-id=\"05326a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to Comply with the SST Rule?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4da8363 elementor-widget elementor-widget-heading\" data-id=\"4da8363\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">To apply this rule in your accounting system,<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bbe861 elementor-widget elementor-widget-text-editor\" data-id=\"1bbe861\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2903\" data-end=\"3127\">Make sure your software is capable of tracking imported taxable services and computing the appropriate SST. QNE has released system updates specifically to address this need.<\/p><p data-start=\"3129\" data-end=\"3444\">Kindly follow this guide to find out how to update your system to the latest version and how to apply this new rule in the database.<br data-start=\"3261\" data-end=\"3264\" \/>You may check out the version of 2018.0.1.5 for the changes.<br \/><br \/><strong>Estimated Release Date: 31\/3\/2019<\/strong><br data-start=\"3360\" data-end=\"3363\" \/>Full Documentation is available at <a class=\"\" href=\"https:\/\/goo.gl\/u8Z3cG\" target=\"_new\" rel=\"noopener\" data-start=\"3398\" data-end=\"3444\">https:\/\/goo.gl\/u8Z3cG<\/a><\/p><p data-start=\"3446\" data-end=\"3641\">Once updated, your system will allow you to tag and monitor transactions involving imported taxable services, compute the 6% tax accurately, and generate the necessary reports for submission.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f4b583d e-flex e-con-boxed e-con e-parent\" data-id=\"f4b583d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-068ddda elementor-widget elementor-widget-heading\" data-id=\"068ddda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Needs to Report?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a66bc6f elementor-widget elementor-widget-text-editor\" data-id=\"a66bc6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3674\" data-end=\"3891\">Every business that receives <span data-start=\"3703\" data-end=\"3732\">imported taxable services<\/span> should review its compliance status. This includes companies that regularly use digital ads, software subscriptions, or online platforms billed from overseas.<\/p><p data-start=\"3893\" data-end=\"4120\">You will need to declare these transactions through the MySST portal or via Form SST-02, depending on your registration status. The tax is generally due when payment is made or when an invoice is received\u2014whichever comes first.<\/p><p data-start=\"4122\" data-end=\"4274\">Keeping clean and consistent records is essential. Invoices, contracts, and proof of payment serve as supporting documents in the event of a tax review.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac7e5d6 e-flex e-con-boxed e-con e-parent\" data-id=\"ac7e5d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe1f5bc elementor-widget elementor-widget-heading\" data-id=\"fe1f5bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why This Matter?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6160932 elementor-widget elementor-widget-text-editor\" data-id=\"6160932\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"4303\" data-end=\"4547\">The concept of <span data-start=\"4318\" data-end=\"4338\">taxable services<\/span> is no longer limited to big corporations or financial firms. Even small businesses, online sellers, and freelancers can be liable if they pay foreign vendors for services that fall under the taxable category.<\/p><p data-start=\"4549\" data-end=\"4721\">Being unaware of your obligations doesn\u2019t exempt you from penalties. It\u2019s always better to be proactive, informed, and equipped with a system that helps you stay compliant.<\/p><p data-start=\"4549\" data-end=\"4721\">As businesses become more digital and borderless, understanding the treatment of <span data-start=\"5032\" data-end=\"5052\">taxable services<\/span>\u2014especially <span data-start=\"5064\" data-end=\"5093\">imported taxable services<\/span>\u2014is more important than ever. Knowing when and how to report, update your system, and self-declare SST can save your business from unnecessary tax issues and ensure smooth operations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7ddc47 elementor-widget elementor-widget-heading\" data-id=\"c7ddc47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Stay Updated with the Latest SST News<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea5b065 elementor-widget elementor-widget-text-editor\" data-id=\"ea5b065\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"114\" data-end=\"299\">Follow us on the <a href=\"https:\/\/www.facebook.com\/qne.software\" target=\"_blank\" rel=\"noopener\">QNE Software Malaysia<\/a> Facebook Page for real-time updates, helpful tips, and important announcements on SST regulations.<\/p><p data-start=\"301\" data-end=\"442\">Have Questions or Need Product Assistance? We&#8217;re here to help!<br data-start=\"369\" data-end=\"372\" \/>\ud83d\udce7 Email us at: sales@qne.com.my<br data-start=\"408\" data-end=\"411\" \/>\u260e\ufe0f Call us at: 03-8943 3080<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>With the growing use of global digital platforms and online services, many businesses in Malaysia now engage foreign providers for advertising, software, and consultancy. 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