Export Sales

If our goods manufactured is 100% for export (i.e. no local sales), & the sales amount is more than the threshold, should the co. register as SST?

Asked on November 1, 2018 2018-11-01 07:02:21 Business (商家)
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As long as your company manufacture and sell taxable goods you need to register regardless of local or export sales.

Three categories of manufacturers who are exempted from registration under this Act:

(i) Manufacturers who manufacture taxable goods or sub-contractor doing subcontract work of taxable goods but does not exceed Sale value of taxable goods of RM500,000 as specify in item 1, Schedule A, Sales Tax (Exemption from Registration) Order 2018.

(ii) Manufacturers of goods that are not subject to sales tax under Sales Tax (Good Exempted from Sales Tax) Order 2018.

Example: Manufacturer of cooking palm oil; wheat flour; rice and sugar.

(iii) Manufacturers whose manufacturing operations is any one of those specified in Schedule B, Sales Tax (Exemption from registration) Order 2018.

Example: Manufacture of jewellery and goldsmiths wares; the installation of air conditioners in motor vehicles and ready mixed concrete manufacture.

And also for companies falls under Special Areas such as LMW and FZ are not required to register for SST.

Answered on November 1, 2018. 2018-11-01 08:47:54
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