Sales Services Tax (SST) - FAQ
SST will be calculated for domestic bills with total consumption of more than 600kWh starting on 1 September 2018. For more information, please visit www.malakoffutilities.com.my and click on News & Gallery.
FAQ on SST
1) What is Sales & Service Tax (SST)
i. Service Tax
- Service tax that is a tax charged and levied on taxable services provided by any taxable person in Malaysia in the course and furtherance of business.
- Taxable person is any person who belongs in Malaysia and is prescribed to be a taxable person.
- Taxable service is any service which prescribed to be a taxable service
ii. Sales Tax is a single tax charged and levied
- on taxable goods manufactured in Malaysia by a taxable person and sold by (including used or disposed off); and
- on taxable goods imported into Malaysia
2) Is SST is a new Tax?
No. It existed before GST.
3) Can Malakoff Utilities Sdn. Bhd. (MUSB) charge Sales & Service Tax?
- Under Service Tax Act 2018, provision of electricity is prescribed as a taxable service subject to 6% Service Tax. As a registered taxable person, MUSB is comply to charge Service Tax for provision of electricity.
- However, not all our customers are subjected to Service Tax.
4) Does MUSB charge Service Tax on Residential customers?
Yes. Residential customers are subjected to Service Tax provided:
- The monthly consumption is more than 600 kWh (more than RM 231.80); and
- The billing period is 28 days and above
5) I am a residential customer. My monthly consumption is less than 600 kWh. Am I affected?
No, you don’t if your billing period is 28 days and above. However, if the billing period is less than 28 days, Service Tax will be imposed on your entire consumption.
6) Why is my billing period less than 28 days?
Generally, the monthly billing cycle is set from 28 to 31 days. However, the billing period can be less than 28 days in the following scenarios:
- When customers request to terminate their supply contract with MUSB
- When customers sign a new supply contract with MUSB.
- When customers request for change of tariff from Residential to Non-Residential or vice-versa
7) Does MUSB charge service tax on non-residential customers?
No. Non-Residential customers are not govern under Service Tax Act 2018.
8) Where can I channel my enquiries or get more information on service tax charged by MUSB in my bill?
- For any enquiries, please do not hesitate to contact our Customer Service Hotline at 03-22735888 or email to firstname.lastname@example.org
- For information, you can also visit Royal Malaysian Custom Department website at mysst.customs.gov.my