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SST - Coggle Diagram
SST
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Service Tax
Exceeds RM500,000 within 12 months of annual turnover is subjected to Service Tax; RM1,500,000 for f&b operators
Threshold Methods; (1) previous 11 months + current month, (2) current month + future 11 months
Sales Tax
Annual sales which exceeds RM500,000 will be subjected to Sales Tax.
Threshold Methods; (1) previous 11 months + current month, (2) current month + future 11 months