Esta guía ofrece una visión general del SST en Malasia, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Malasia.
Malasia eliminó su GST en 2018 y lo sustituyó por el SST, convirtiéndose en uno de los pocos países que ha revertido el GST.
El incumplimiento constituye un delito según la Ley del Impuesto sobre la Renta de 1967. La sanción puede ser una multa de entre 200 y 20 000 RM, o hasta 6 meses de prisión, o ambas.
Los créditos fiscales por insumos no existen en el marco del SST, pero las empresas pueden deducir el SST pagado por materias primas o componentes solo si dichos artículos cumplen los requisitos para acogerse a regímenes de exención, devolución o reembolso, y se conservan los documentos pertinentes (formularios de aduana, certificados de exención, facturas).
Sí. Se pueden obtener reembolsos si los productos se exportan posteriormente, se destruyen bajo supervisión o se acogen a las normas de devolución del SST. Se deben presentar los documentos aduaneros justificativos.
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