# 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 [![o41Taxes-&-Charges.png](https://guides.smurps.com/uploads/images/gallery/2022-11/scaled-1680-/o41Taxes-&-Charges.png)](https://guides.smurps.com/uploads/images/gallery/2022-11/o41Taxes-&-Charges.png) ##### 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*
SST Non-Registered Purchase	Local Exempted	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*
SST Exempted Import Purchase	Import Exempted	Buying IM Service	Import Exempted	0%	Buy Taxable/Non-Taxable Services from Foreign Supplier \All service items*
SST Local Exempted Purchase	Local Exempted	EPC-1	Local Exempted	0%	Buy Exempted Goods from Registered Local Supplier excluding petroleum. \All product items*
		EPC-2	Local Exempted	0%	Buy Exempted Petroleum Goods from Registered Local Supplier. \All product items*
		EPC-3	Local Exempted	0%	Buy Exempted Goods on behalf of a Registered Local Supplier excluding petroleum. \All product items*
		EPC-4	Local Exempted	0%	Buy Exempted Petroleum Goods on behalf of a Registered Local Supplier. \All product items*
		EPC-5	Local Exempted	0%	Buy Exempted Service from Registered Local Supplier who holds DG Approval \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*
SST Exempted Export Sales	Export Exempted	Selling EX Service	Export Exempted	0%	Sell Taxable/Non-Taxable Services to Foreign
SST Local Exempted Sales	Local Exempted	ESA	Local Exempted	0%	Sell Exempted Goods to Schedule A (Class of Person) — Government, diplomats, charities.
		ESB	Local Exempted	0%	Sell Exempted Goods to Manufacturer of non-taxable goods
		ESC-1	Local Exempted	0%	Sell Exempted Goods to Local Customer excluding petroleum. \All product items*
		ESC-2	Local Exempted	0%	Sell Exempted Petroleum Goods to Local Customer. \All product items*
		ESC-3	Local Exempted	0%	Sell Acrual Goods to Local Approved Agent on Behalf of a Registered Manufacturer excluding petroleum. \All product items*
		ESC-4	Local Exempted	0%	Sell Acrual Petroleum Goods to Local Approved Agent on Behalf of a Registered Manufacturer. \All product items*
		ESC-5	Local Exempted	0%	Sell Accrual Goods to Local Customer who holds DG Approval. \All product items*

##### 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 [![image-1668597010777.png](https://guides.smurps.com/uploads/images/gallery/2022-11/scaled-1680-/image-1668597010777.png)](https://guides.smurps.com/uploads/images/gallery/2022-11/image-1668597010777.png) **Customs Tariff Summary Items Section** Summarized information of the taxable Sales Invoice transactions by the Item Customs Tariff Number. [![image-1668597411447.png](https://guides.smurps.com/uploads/images/gallery/2022-11/scaled-1680-/image-1668597411447.png)](https://guides.smurps.com/uploads/images/gallery/2022-11/image-1668597411447.png) **Exempted Sales Summary Section** Summarized information of the exempted Sales Invoice transaction by the Item Tax under Schedule A, B, C1 and C2, C3 and C4 and C5 [![image.png](https://guides.smurps.com/uploads/images/gallery/2026-02/scaled-1680-/1Blimage.png)](https://guides.smurps.com/uploads/images/gallery/2026-02/1Blimage.png) **Exempted Purchase Summary Section** Summarized information of the Purchase Invoice transaction by the Item Tax under Schedule C1 and C2, C3 and C4 and C5 [![image.png](https://guides.smurps.com/uploads/images/gallery/2026-02/scaled-1680-/7oaimage.png)](https://guides.smurps.com/uploads/images/gallery/2026-02/7oaimage.png) **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) [![image-1668597437029.png](https://guides.smurps.com/uploads/images/gallery/2022-11/scaled-1680-/image-1668597437029.png)](https://guides.smurps.com/uploads/images/gallery/2022-11/image-1668597437029.png)