News about SST

随着消费税（GST）的废除，销售服务税（SST）在今年9月1日正式上路。 相较其他受到影响的商家和消费者，产业发展商应可松一口气，因为房地产是不征销售服务税的。 针对这两种税制之间的差别，PW Tan & Associates创办人与执业律师Dominic Tan解释道，消费税是对每一层供应链都征收固定的6%税务，但销售服务税（包含6%服务税和5%或10%销售税）则只是向制造方征收的单层税务。 大马中华总商会税务委员会主管Koong Lin Loong点出，由于房地产不会征收销售服税，因此很多人认为，买房的成本会因而降低，但这个设想并不一定成立，因为在房地产兴建和交易过程中，一些相关服务还是会被征税销售服务税的。 无论如何，在销售服务税实行后，市场上还未看到发展商宣布调整房屋售价，只有在希望联盟于5月废除消费税后，数家发展商才宣布因而降价，当中包括了Hillcrest Gardens私人有限公司。 当时，这家发展商宣布把旗下Hillcrest Heights @ Taman Puchong Utama发展项目的售价降低3%。 租户、商用和工业房产投资者的好消息 在商用和工业房产方面，一些在消费税时代必须支付大笔租金的商用空间租户，如今可松一口气，因为在销售服务税底下，租金是被豁免征税的。 作为K-Konsult Group总执行长的Koong说：“在消费税时代，如果一间房产每年租金超过RM500,000，租户就必须支付租金的6%给业主。而市中心的大部分办公空间，几乎都超过了这个征税门槛。” 因此，在销售服务税底下，相信国内的经商成本会间接降低，从而提高我国在这方面的吸引力。 PW Tan & Associates的Tan也表示认同，他相信商用和工业产业买家是最大的赢家，因为他们如今能够省下6%的税务开销。 “那些想要买地发展商业或工业项目的发展商也一样得益，因为这些地产也是被豁免征税的。” 给予消费者的建议 Koong提醒消费者，只有那些每年营业额超过RM500,000的服务供应商和公司，以及年收入超过RM150万的饮食业者，才能向消费者征收销售服务税。 “对于那些非饮食业的商家，RM500,000的征税门槛只限于他们提供的服务，并不包括产品，因为这些产品已经被征收了6%的税，所以不应再向消费者征多一次。” 举例来说，如果一名消费者购买了一台热水器，并需要店家提供安装服务，那么这名消费者只应被征收人工费的6%税务。 所有征收销售服务税的商家，必须在显眼处列明有关的文件，以避免产生疑惑和纠纷，因此，Koong建议消费者应该对此留意。     英文版已刊登于2018年9月21日的EdgeProp.

KUALA LUMPUR (Sept 28): Construction costs of homes are expected to fall by 3% to 5% owing to the Sales and Service Tax (SST) exemption on basic construction materials, The Star daily reported Construction Industry Development Board (CIDB) chief executive Datuk Ahmad Asri Abdul Hamid saying today.

Following the abolishment of the Goods and Services Tax (GST), the Sales and Service Tax (SST) kicked off on Sept 1 promptly, but without a complete list of chargeable items, surprising many business operators and consumers.

SHAH ALAM (Sept 21): The Real Estate and Housing Developersʼ Association (Rehda) is conducting a case study on building costs after the implementation of the Sales and Service Tax (SST) regime.

KUALA LUMPUR (September 3): AsiaMalls Sdn Bhd, which has been seeking a buyer for SStwo Mall in Petaling Jaya for about three years, is understood to have finally found one.

KUALA LUMPUR (September 3): The government will review the list of goods under the new sales and services tax (SST) and amend it by year end after it conducts a study on whether some goods should be taxed following feedback from the public, according to Finance Minister Lim Guan Eng.

GEORGE TOWN (August 28): The Domestic Trade, Cooperatives and Consumerism Ministry has said that companies and traders should wait for the Sales and Services Tax (SST) list to be finalised before they announce price hikes for their goods and services.

KUALA LUMPUR (August 24): Economists expect Malaysia’s inflation — as measured by the consumer price index (CPI) — to decelerate in July and remain subdued until the introduction of a new sales and services tax dubbed SST 2.

KUALA LUMPUR (August 23): They may be the reintroduction of previously imposed single-tier taxes, but the new sales tax and service tax — collectively referred to as “SST 2.

PUTRAJAYA (Aug 17): The recent announcement of the Sales and Service Tax (SST) exemption for major building materials and construction services might not have significant impact on property prices, especially for residential property, according to the Real Estate and Housing Developers’ Association (Rehda).