Service tax on imported services for SST non-registered person
My company is a not SST registered person.
Effective 1st January 2019, my company have to capture the service tax into account and declare using form SST-02A.
My question is what is the double entry for the transaction? eg. Dr. Tech fees 100.00 Dr. ??? what account 6.00 Cr. Bank 106.00 … is it a must to create a new account to capture the RM6.00 ? or how ? please help. thanks