Deze gids biedt een overzicht van SST in Maleisië, inclusief de toepasselijke tarieven, registratievereisten, nalevingsverplichtingen en indieningstermijnen. Hij is bedoeld voor bedrijven die transacties uitvoeren binnen Maleisië.
Maleisië heeft in 2018 zijn GST afgeschaft en vervangen door SST, waarmee het een van de weinige landen is die GST hebben teruggedraaid.
Niet-naleving is een overtreding volgens de Wet op de inkomstenbelasting van 1967. De straf kan een boete zijn tussen RM 200 en RM 20.000, of een gevangenisstraf van maximaal 6 maanden, of beide.
Er bestaan geen voorbelastingcredits onder de SST, maar bedrijven kunnen de SST die zij op grondstoffen of onderdelen hebben betaald alleen aftrekken als die artikelen in aanmerking komen voor vrijstellings-, teruggaaf- of terugbetalingsregelingen en als de juiste documenten (douaneformulieren, vrijstellingscertificaten, facturen) worden bewaard.
Ja. Restituties zijn mogelijk als de goederen vervolgens worden geëxporteerd, onder toezicht worden vernietigd of onder de SST-restitutievoorschriften vallen. Hiervoor moeten ondersteunende douanedocumenten worden ingediend.
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In dit webinar wordt uitgelegd hoe Amerikaanse bedrijven buitenlandse btw kunnen vaststellen en terugvorderen. Daarbij worden belangrijke begrippen zoals wederkerigheid toegelicht en wordt aangegeven op welke punten mogelijkheden voor teruggaaf vaak over het hoofd worden gezien.
