SST Overview

Tax Structure

The main components that form the Taxes and Charges function in the system are the Tax Category and Item Tax Template.

• Tax Categories are used to define the different tax scenarios and can be assigned to a specific Customer, Supplier or Item
• Item Tax Templates are used to set the applicable Tax Rate for a particular Tax Account and can be assigned to a specific Item
• Taxes and Charges Templates are used to define the different taxes and charges required for a particular Tax Category

Tax Data Mapping

SMURPS: Accounting > Taxes > Tax Category
SMURPS: Accounting > Taxes > Item Tax Template
SMURPS: Accounting > Taxes > Purchase Taxes and Charges Template
SMURPS: Accounting > Taxes > Sales Taxes and Charges Template

The application of the Malaysian Sales and Service Tax (SST) should be automated in any purchase or sales transaction based on the mapping in the table below.

TAXES AND CHARGES TEMPLATE	PARTY TAX CATEGORY	ITEM TAX TEMPLATE	ITEM TAX CATEGORY	TAX RATE	SCENARIO
SST Standard Rated Purchase	Local Taxable Purchase	Buying TX Sales	Local Taxable Purchase	5%, 10%	Buy Taxable Goods from Local Registered Supplier
		Buying TX Service	Local Taxable Purchase	8%, 6%	Buy Taxable Services from Local Registered Supplier
		Buying ZR Sales	Local Taxable Purchase	0%	Buy Non-Taxable Goods from Local Registered Supplier
		Buying ZR Service	Local Taxable Purchase	0%	Buy Non-Taxable Services from Local Registered Supplier
SST Non-Registered Purchase	Local Exempted	Buying NR Sales	Local Exempted	0%	Buy Taxable/Non-Taxable Goods from Local Non-Registered Supplier *All product items
		Buying NR Service	Local Exempted	0%	Buy Taxable/Non-Taxable Services from Local Non-Registered Supplier *All service items
SST Exempted Import Purchase	Import Exempted	Buying IM Sales	Import Exempted	0%	Buy Taxable/Non-Taxable Goods from Foreign Supplier *All product items
		Buying IM Service	Import Exempted	0%	Buy Taxable/Non-Taxable Services from Foreign Supplier *All service items
SST Standard Rated Local Sales	Local Taxable Sales	Selling TX Sales	Local Taxable Sales	5%, 10%	Sell Taxable Goods to Local Customer
		Selling TX Service	Local Taxable Sales	8%, 6%	Sell Taxable Services to Local Customer
		Selling ZR Sales	Local Taxable Sales	0%	Sell Non-Taxable Goods to Local Customer
		Selling ZR Service	Local Taxable Sales	0%	Sell Non-Taxable Services to Local Customer
SST Standard Rated Export Sales	Local Taxable Sales	Selling TX Sales	Local Taxable Sales	5%, 10%	Sell Taxable Goods to Foreign Customer
		Selling TX Service	Local Taxable Sales	8%, 6%	Sell Taxable Services to Foreign Customer
		Selling ZR Sales	Local Taxable Sales	0%	Sell Non-Taxable Goods to Foreign Customer
		Selling ZR Service	Local Taxable Sales	0%	Sell Non-Taxable Services to Foreign Customer
SST Exempted Export Sales	Export Exempted	Selling EX Sales	Export Exempted	0%	Sell Taxable/Non-Taxable Goods to Foreign Customer *All product items
		Selling EX Service	Export Exempted	0%	Sell Taxable/Non-Taxable Services to Foreign

Item Tax Data Maintenance

SMURPS: Stock > Items and Pricing > Item

The Item Tax Template and Item Tax Category assignment in the Item Master Data depends on the other attributes of the product.

• Purchase Item -This Item is purchased from a third-party Supplier and not manufactured
• Sales Item - This Item can be sold to Customers
• Applicable for Purchase Tax - This Item is subject to input tax if purchased from a SST-registered Supplier
• Applicable for Sales Tax - This Item is subject to output tax if sold to a local Customer

NO.	PURCHASE ITEM	SALES ITEM	APPLICABLE FOR PURCHASE TAX	APPLICABLE FOR SALES TAX	ITEM TAX TEMPLATE	ITEM TAX CATEGORY
1	Yes	Yes	Yes	Yes	Buying TX Sales Buying NR Sales Buying IM Sales Selling TX Sales Selling EX Sales	Local Taxable Purchase Local Exempted Import Exempted Local Taxable Sales Export Exempted
					Buying TX Service Buying NR Service Buying IM Service Selling TX Service Selling EX Service	Local Taxable Purchase Local Exempted Import Exempted Local Taxable Sales Export Exempted
2	Yes	Yes	Yes	No	Buying TX Sales Buying NR Sales Buying IM Sales Selling ZR Sales Selling EX Sales	Local Taxable Purchase Local Exempted Import Exempted Local Taxable Sales Export Exempted
					Buying TX Service Buying NR Service Buying IM Service Selling ZR Service Selling EX Service	Local Taxable Purchase Local Exempted Import Exempted Local Taxable Sales Export Exempted
3	Yes	Yes	No	Yes	Buying ZR Sales Buying NR Sales Buying IM Sales Selling TX Sales Selling EX Sales	Local Taxable Purchase Local Exempted Import Exempted Local Taxable Sales Export Exempted
					Buying ZR Service Buying NR Service Buying IM Service Selling TX Service Selling EX Service	Local Taxable Purchase Local Exempted Import Exempted Local Taxable Sales Export Exempted
4	Yes	Yes	No	No	Buying ZR Sales Buying NR Sales Buying IM Sales Selling ZR Sales Selling EX Sales	Local Taxable Purchase Local Exempted Import Exempted Local Taxable Sales Export Exempted
					Buying ZR Service Buying NR Service Buying IM Service Selling ZR Service Selling EX Service	Local Taxable Purchase Local Exempted Import Exempted Local Taxable Sales Export Exempted
5	Yes	No	Yes	No	Buying TX Sales Buying NR Sales Buying IM Sales	Local Taxable Purchase Local Exempted Import Exempted
					Buying TX Service Buying NR Service Buying IM Service	Local Taxable Purchase Local Exempted Import Exempted
6	Yes	No	No	No	Buying ZR Sales Buying NR Sales Buying IM Sales	Local Taxable Purchase Local Exempted Import Exempted
					Buying ZR Service Buying NR Service Buying IM Service	Local Taxable Purchase Local Exempted Import Exempted
7	No	Yes	Yes	Yes	Selling TX Sales Selling EX Sales	Local Taxable Sales Export Exempted
					Selling TX Service Selling EX Service	Local Taxable Sales Export Exempted
8	No	Yes	Yes	No	Selling ZR Sales Selling EX Sales	Local Taxable Sales Export Exempted
					Selling ZR Service Selling EX Service	Local Taxable Sales Export Exempted

SST Report

SMURPS: Sales and Service Tax Report SMURPS

To generate the SST Report, make the following selection and click Generate SST Report.

• Company - Company that is SST registered
• Document Type - Sales Invoice
• From Date - Start date of the SST reporting period, typically bi-monthly
• To Date - End date of the SST reporting period, typically bi-monthly

Items Section

Detailed breakdown of taxable Sales Invoice transactions by Item whereby the following fields are not blank: -

• Sales Taxes and Charges Template
• Tax Category

Customs Tariff Summary Items Section

Summarized information of the taxable Sales Invoice transactions by the Item Customs Tariff Number.

Summary Items Section

Summarized information of the taxable Sales Invoice transactions based on the Sales and Service Tax Configuration setup.

• Value of Taxable Goods Sold (MYR)
• Value of Sales Tax Payable (MYR)
• Value of Taxable Services Sold (MYR)
• Value of Service Tax Payable (MYR)
• Total Value of Tax Payable (MYR)
• Value of Exported Goods Sold (MYR)
• Value of Exempted Services Sold (MYR)
• Value of Exempted Goods Purchased (MYR)
• Value of Exempted Services Purchased (MYR)