Explanation on Tax Code

Tax Code Listing

S/P	UD Tax Code	RMCD Tax Code	Tax Rate	Description	Inclusive/ Exclusive	GL Acc	Note	SST-02 Mapping
S	S-10	S-10	10%	Sales Tax 10%	Exclusive, Inclusive	Sales Tax Account	Supply of goods manufactured made in Malaysia or importation of goods that accounted for sales tax at 10%.	8, 11b 13 (cn)
S	S-5	S-5	5%	Sales Tax 5%	Exclusive, Inclusive	Sales Tax Account	Supply of goods manufactured made in Malaysia or importation of goods that accounted for sales tax at 5%.	8, 11a 13 (cn)
S	SV-6	SV-6	6%	Service Tax 6%	Exclusive , Inclusive	Service Tax Account	Supply of services made in Malaysia that accounted for service tax at 6%	10, 11c 13 (cn)
S	SW-10	SW-10	10%	Sales Tax for Work Performed 10%	Exclusive , Inclusive	S ales Tax Account	Supply of goods manufactured made in Malaysia or importation of goods that accounted for sales tax at 10%.	8, 11b 13 (cn)
S	SW-5	SW-5	5%	Sales Tax for Work Performed 5%	Exclusive , Inclusive	S ales Tax Account	Supply of goods manufactured made in Malaysia or importation of goods that accounted for sales tax at 5%.	8, 11a 13 (cn)
S	SU-10	SU-10	10%	Sales Tax 10% for Own Used or Disposed	Exclusive, Inclusive	Sales Tax Account	Disposed/Own Used of goods manufactured that accounted for sales tax at 10%.	9, 11b 13 (cn)
S	SU-5	SU-5	5%	Sales Tax 5% for Own Used or Disposed	Exclusive, Inclusive	Sales Tax Account	Disposed/Own Used of goods manufactured that accounted for sales tax at 5%.	9, 11a 13 (cn)
S	SVU-6	SVU-6	6%	Service Tax 6% for Own Used or Disposed	Exclusive, Inclusive	Service Tax Account	Own used of services that accounted for service tax at 6%	9, 11c 13 (cn)
S	SVI-6	SVI-6	6%	Service Tax 6% for Imported Service	Exclusive, Inclusive	Service Tax Account	Supply of services from imported service that accounted for service tax at 6%	10, 11c 13 (cn)
S	S-0		0%	Sales Tax 0%	Exclusive	Nil	Supply of goods manufactured made in Malaysia or importation of goods that accounted for sales tax at 0%.
S	SV-0		0%	Service Tax 0%	Exclusive	Nil	Supply of services made in Malaysia that accounted for service tax at 0%
S	EEM	EEM	0%	Sales to Export Market	Exclusive	Nil	Export of goods outside Malaysia	18a
S	ESP	ESP	0%	Sales to Special Area	Exclusive	Nil	Supply of goods from Malaysia to Special Area. Special Area includes free zone, licensed warehouse, licensed manufacturing warehouse and the Joint Development Areas.	18a
S	EDA	EDA	0%	Sales to Designated Area	Exclusive	Nil	Supply of goods from Malaysia to Designated Area. Designated area includes Pulau Langkawi, Labuan and Pulau Tioman.	18a
S	ESA	ESA	0%	Exemption Schedule A	Exclusive	Nil	Supply of goods that are exempted under Schedule A, list of persons or class of persons exempted from payment of sales tax	18b1
S	ESB	ESB	0%	Exemption Schedule B	Exclusive	Nil	Supply of goods that are exempted under Schedule B, exemption of sales tax to manufacturers, not being registered manufacturers, in respect of goods acquired by such manufacturers for use in manufacture of certain products.	18b2
S	ESC-A	ESC-A	0%	Exemption Schedule C Item 1 & 2	Exclusive	Nil	Supply of goods that are exempted under Schedule C Item (1) Any registered manufacturer to import/purchase raw materials, components, and packaging materials excluding petroleum exempted from the payment of sales tax or Schedule C Item (2) Any registered manufacturer of petroleum product to import/purchase raw materials, component and packaging material exempted from the payment of sales tax	18b3(i)
S	ESC-B	ESC-B	0%	Exemption Schedule C Item 3 & 4	Exclusive	Nil	Supply of goods that are exempted under Schedule C Item (3) Any person acting on behalf of registered manufacturer to import/purchase raw materials, components and packaging materials exempted from the payment of sales tax or Schedule C Item (4) Any person acting on behalf of registered manufacturer of petroleum product to import/purchase raw materials, components and packaging materials exempted from the payment of sales tax	18b3(ii)
S	ESC-C	ESC-C	0%	Exemption Schedule C Item 5	Exclusive	Nil	Supply of goods that are exempted under Schedule C Item (5) Any registered manufacturer to send semi-finished taxable goods or finished taxable goods for subcontract work and subsequently returned after completion of work exempted from the payment of sales tax	18b3(iii)
S	ESV-6	ESV-6	0%	Exemption Service Tax	Exclusive	Nil	Supply of services exempted from payment of service tax	18c
S	EME	EME	0%	Exemption Under Approved Major Exporter Scheme (AMES)	Exclusive	Nil	Supply of goods that are exempted under Approved Major Exporter Scheme (AMES), section 61A of the Sales Tax Act 2018.	18d
P	P-10	P-10	10%	Purchase Tax 10%	Exclusive, Inclusive	Transaction Account	Goods purchased from SST registered suppliers where sales tax is charged at 10%
P	P-5	P-5	5%	Purchase Tax 5%	Exclusive, Inclusive	Transaction Account	Goods purchased from SST registered suppliers where sales tax is charged at 5%
P	PS-6	PS-6	6%	Purchase Service Tax 6%	Exclusive , Inclusive	Transaction Account	Services purposed from SST registered suppliers where service tax is charged at 6%
P	SD-4	SD-4	4%	Sales Tax Deduction 4%	Exclusive, Inclusive	Transaction Account	Applicable to registered manufacturer who have applied for sales tax deduction facility. 4% deduction on Sales Tax allowed on purchase of taxable goods charged and levied with sales tax at the rate of 10%.	13b
P	SD-2	SD-2	2%	Sales Tax Deduction 2%	Exclusive, Inclusive	Transaction Account	Applicable to registered manufacturer who have applied for sales tax deduction facility. 2% deduction on Sales Tax allowed on purchase of taxable goods charged and levied with sales tax at the rate of 5%.	13b
P	DS-6	DS-6	6%	Digital Service Tax 6% Claimable	Exclusive, Inclusive	Digital Service Tax Claimable Account	Digital Service Tax paid to foreign service provider and is allowed to claim a refund granted under Section 34 (3)(b) Service Tax Act 2018.	13c
P	DSN-6	DSN-6	6%	Digital Service Tax 6% not Claimable	Exclusive, Inclusive	Transaction Account	Digital Service Tax paid to foreign service provider.
P	IMSV-6		0%	Purchase Imported Services from supplier	Exclusive	Nil	A special tax code used in Purchase Invoice/AP Invoice to record imported services that will trigger a Journal Entry for imported service tax
P	EPC-A	EPC-A	0%	Exemption Purchase Schedule C Item 1 & 2	Exclusive	Nil	Goods purchased that are exempted under Schedule C Item (1) Any registered manufacturer to import/purchase raw materials, components, and packaging materials excluding petroleum exempted from the payment of sales tax or Schedule C Item (2) Any registered manufacturer of petroleum product to import/purchase raw materials, component and packaging material exempted from the payment of sales tax	19
P	EPC-B	EPC-B	0%	Exemption Purchase Schedule C Item 3 & 4	Exclusive	Nil	Goods purchased that are exempted under Schedule C Item (3) Any person acting on behalf of registered manufacturer to import/purchase raw materials, components and packaging materials exempted from the payment of sales tax or Schedule C Item (4) Any person acting on behalf of registered manufacturer of petroleum product to import/purchase raw materials, components and packaging materials exempted from the payment of sales tax	20
P	EPC-C	EPC-C	0%	Exemption Purchase Schedule C Item 5	Exclusive	Nil	Goods purchased that are exempted under Schedule C Item (5) Any registered manufacturer to send semi-finished taxable goods or finished taxable goods for subcontract work and subsequently returned after completion of work exempted from the payment of sales tax	21