Managing SST correctly starts with using the right tax codes.
This guide provides a complete reference to all Malaysia SST tax codes available in Bukku, including each code’s applicable rate, purpose, and its corresponding SST-02 form mapping.
By understanding these codes, you can record your sales and service transactions accurately and ensure your SST-02 reporting is completed correctly and in compliance with SST requirements.
Sales Module
1.1 Sales Tax
Code | Rate | Description | Note | SST-02 Mapping |
SL5 | 5% | Sales Tax (5%) | Supply of goods manufactured in Malaysia or importation of goods subject to 5% sales tax. | 11(a)
|
SL10 | 10% | Sales Tax (10%) | Supply of goods manufactured in Malaysia or importation of goods subject to 10% sales tax. | 11(b) |
EEM / SLEX | 0% | Sales to Export Market | Export of goods outside Malaysia. | 18(a) |
SLEA | 0% | Exemption – Schedule A | Supply of goods exempted under Schedule A (list of persons or classes of persons exempted from payment of sales tax). | 18(b)(1) |
SLEB | 0% | Exemption – Schedule B | Exemption of sales tax to manufacturers (not registered manufacturers) for goods acquired for use in manufacturing certain products. | 18(b)(2) |
SLEC1 | 0% | Exemption – Schedule C (Item 1) | Registered manufacturer importing/purchasing raw materials, components, and packaging materials (excluding petroleum) exempted from sales tax. | 18(b)(3)(i) |
SLEC2 | 0% | Exemption – Schedule C (Item 2) | Registered manufacturer of petroleum products importing/purchasing raw materials, components, and packaging materials exempted from sales tax. | 18(b)(3)(i) |
SLEC3 | 0% | Exemption – Schedule C (Item 3) | Person acting on behalf of a registered manufacturer importing/purchasing raw materials, components, and packaging materials exempted from sales tax. | 18(b)(3)(ii) |
SLEC4 | 0% | Exemption – Schedule C (Item 4) | Person acting on behalf of a registered petroleum manufacturer importing/purchasing raw materials, components, and packaging materials exempted from sales tax. | 18(b)(3)(ii) |
SLEC5 | 0% | Exemption – Schedule C (Item 5) | Registered manufacturer sending semi-finished or finished taxable goods for subcontract work and subsequently returned, exempted from sales tax. | 18(b)(3)(iii) |
1.2 Service Tax
Code | Rate | Description | Note | SST-02 Mapping |
NT | 0% | Non-Taxable Services | Total value of services not subject to service tax. | 18(d) |
SV6 | 6% | Service Tax (6%) | Supply of taxable services made in Malaysia subject to 6% service tax. | 11(c) |
SVEC1 | 0% | Exemption – Service Tax (6%) | Exempted taxable services (B2B: registered person to registered person). | 18(c)(1) |
SVEC2 | 0% | Exemption – Service Tax (6%) | Exempted taxable services under group relief provisions. | 18(c)(2) |
SVEC3 | 0% | Exemption – Service Tax (6%) | Other exempted taxable services. | 18(c)(3) |
SV8 | 8% | Service Tax (8%) | Supply of taxable services made in Malaysia subject to 8% service tax. | 11(d) |
SVE8C1 | 0% | Exemption – Service Tax (8%) | Exempted taxable services (B2B: registered person to registered person). | 18(c)(1) |
SVE8C2 | 0% | Exemption – Service Tax (8%) | Exempted taxable services under group relief provisions. | 18(c)(2) |
SVE8C3 | 0% | Exemption – Service Tax (8%) | Other exempted taxable services. | 18(c)(3) |
Purchase Module
SST tax codes in the Purchase Module are used solely to record SST incurred on expenses and purchases.
These codes do not have SST-02 mappings because purchase transactions are not included in the SST-02 report generated in Bukku.
2.1 Purchase Sales Tax
Code | Rate | Description | Note |
PSL10 | 10% | Purchase Sales Tax (10%) | Used to record 10% sales tax paid on purchases. |
PSL5 | 5% | Purchase Sales Tax (5%) | Used to record 5% sales tax paid on purchases. |
PSLE1 | 0% | Purchase Sales Tax Exemption (Item 1) | Exemption on raw materials, components, manufacturing aids, cleanroom equipment, and packing & packaging materials excluding petroleum. |
PSLE2 | 0% | Purchase Sales Tax Exemption (Item 2) | Exemption on raw materials, components, manufacturing aids, cleanroom equipment, and packing & packaging materials including petroleum (used as raw material). |
PSLE3 | 0% | Purchase Sales Tax Exemption (Item 3) | Exemption on raw materials, components, manufacturing aids, cleanroom equipment, and packing & packaging materials excluding petroleum. |
PSLE4 | 0% | Purchase Sales Tax Exemption (Item 4) | Exemption on raw materials, components, manufacturing aids, cleanroom equipment, and packing & packaging materials including petroleum (used as raw material). |
PSLE5 | 0% | Purchase Sales Tax Exemption (Item 5) | Exemption on semi-finished taxable goods or finished taxable goods subsequently returned after completion of subcontract work. |
2.2 Purchase Service Tax
Code | Rate | Description | Note |
PSV6 | 6% | Purchase Service Tax (6%) | Used to record 6% service tax paid on purchases. |
PSV8 | 8% | Purchase Service Tax (8%) | Used to record 8% service tax paid on purchases. |
