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Questa guida offre una panoramica dell'imposta sui servizi e sulle merci (SST) in Malesia, compresi i tassi applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle aziende che effettuano transazioni all'interno della Malesia.
La Malesia ha abolito la GST nel 2018 e l'ha sostituita con la SST, diventando uno dei pochi paesi ad aver revocato la GST.
Il mancato rispetto di tale obbligo costituisce un reato ai sensi dell'Income Tax Act 1967(Legge sull'imposta sul reddito del 1967). La sanzione può consistere in una multa compresa tra 200 e 20.000 RM, o in una pena detentiva fino a 6 mesi, o in entrambe.
L'imposta a monte non è prevista dal regime SST, ma le imprese possono dedurre l'imposta SST pagata sulle materie prime o sui componenti solo se tali articoli sono ammessi a regimi di esenzione, restituzione o rimborso e se sono conservati i documenti appropriati (moduli doganali, certificati di esenzione, fatture).
Sì. È possibile ottenere un rimborso se le merci vengono successivamente esportate, distrutte sotto supervisione o rientrano nelle norme di restituzione SST. È necessario presentare i documenti doganali di supporto.
Esplora le informazioni sulle imposte indirette in questi paesi:
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.