Dieser Leitfaden bietet einen Überblick über die SST in Malaysia, einschließlich der geltenden Steuersätze, Registrierungsanforderungen, Compliance-Verpflichtungen und Einreichungsfristen. Er richtet sich an Unternehmen, die Transaktionen innerhalb Malaysias tätigen.
Malaysia hat 2018 seine Mehrwertsteuer abgeschafft und durch die SST ersetzt und ist damit eines der wenigen Länder, die die Mehrwertsteuer wieder rückgängig gemacht haben.
Die Nichteinhaltung dieser Vorschrift stellt einen Verstoß gegen das Einkommensteuergesetz von 1967 dar. Die Strafe kann eine Geldbuße zwischen 200 und 20.000 RM oder eine Freiheitsstrafe von bis zu 6 Monaten oder beides sein.
Vorsteuerabzüge gibt es im Rahmen der SST nicht, aber Unternehmen können die auf Rohstoffe oder Komponenten entrichtete SST nur dann abziehen, wenn diese Artikel für Befreiungs-, Rückerstattungs- oder Erstattungsregelungen in Frage kommen und die entsprechenden Unterlagen (Zollformulare, Befreiungsbescheinigungen, Rechnungen) aufbewahrt werden.
Ja. Rückerstattungen sind möglich, wenn die Waren anschließend exportiert, unter Aufsicht vernichtet werden oder unter die SST-Rückerstattungsregeln fallen. Es müssen entsprechende Zollunterlagen vorgelegt werden.
Informieren Sie sich über indirekte Steuern in diesen Ländern:
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In diesem Webinar wird erläutert, wie US-Unternehmen ausländische Mehrwertsteuer ermitteln und zurückfordern können. Dabei werden wichtige Konzepte wie Gegenseitigkeit näher erläutert und aufgezeigt, wo Möglichkeiten zur Rückerstattung häufig übersehen werden.
