If you are wondering what does each tax code means in Bukku, you will find this article useful. We have listed down all tax codes, their descriptions and the SST-02 mapping for your reference.
Sales Tax
Code | Rate | Description | Note | SST-02 Mapping |
SL5 | 5% | Sales Tax 5% | Supply of goods manufactured made in Malaysia or importation of goods that accounted for sales tax at 5%. | 11a
|
SL10 | 10% | Sales Tax 10% | Supply of goods manufactured made in Malaysia or importation of goods that accounted for sales tax at 10%. | 11b |
EEM / SLEX | 0% | Sales to Export Market | Export of goods outside Malaysia. | 18a |
SLEA | 0% | Exemption Schedule A | Supply of goods that are exempted under Schedule A, list of persons or class of persons exempted from payment of sales tax. | 18b1 |
SLEB | 0% | Exemption Schedule B | 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 |
SLEC1 | 0% | Exemption Schedule C (Item 1) | 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. | 18b3(i) |
SLEC2 | 0% | Exemption Schedule C (Item 2) | Supply of goods that are exempted under 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) |
SLEC3 | 0% | Exemption Schedule C (Item 3) | 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. | 18b3(ii) |
SLEC4 | 0% | Exemption Schedule C (Item 4) | Supply of goods that are exempted under 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) |
SLEC5 | 0% | Exemption Schedule C (Item 5) | 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) |
Service Tax
Code | Rate | Description | Note | SST-02 Mapping |
SV6 | 6% | Service Tax 6% | Supply of services made in Malaysia that accounted for service tax at 6%. | 11c |
SVE | 0% | Exemption Service Tax | Supply of services exempted from payment of service tax. | 18c |