由于SST 是一次性，没有所谓的 Input Tax 和 Output Tax，所以一些特定领域，甚至是出现税上加税，就是说 SST 收了两次。拿个例子来说，我是做 IT 的，当我买 Microsoft 软件时，Wholesales 向我征收 6% Service Tax。当我卖这些软件产品时，作为服务税注册者，我又得向我的客户征收6% Service Tax。以往 GST，Wholesales 征收的部分是 Input Tax，我向客户征收的是 Output Tax，我呈交的 GST是Output Tax - Input Tax。可是，来到 SST 2018 ，我付给Wholesales 的6% Service Tax 是不能扣掉，所以，我的客户实际上是付了双重 6% Service Tax。这个问题直到 2019年财政年度才提出解决方案，并且在2020年1月1日的 B2B Exemption 才算避免了双重收税，不够当时的希盟政府也再度扩大征收SST 范围：
https://www.bdo.global/en-gb/mic ... vice-tax-exemptions Expansion of scope of service tax and service tax exemptions
In addition to the introduction of Service Tax on digital services provided by foreign service providers (refer to article in Indirect Tax News Issue 3/2019 - October 2019), the scope of taxable services subject to Service Tax has been expanded. Under the Service Tax (Amendment) (No. 2) Regulations 2019, the following services are subject to Service Tax with effect from 1 January 2020:
Distributing or reselling of information technology services on behalf of any person;
Provision of an electronic medium that allows suppliers to provide supplies to customers;
Provision of digital services, including transactions involving the provision of digital services on behalf of any person;
Provision of digital services by telecommunication service providers; and
Provision of digital advertising services.
Government Actions to Reduce Cascading Effect
In view of the expansion of the scope of the Service Tax and to address the double taxation of consumers (cascading effect), the Malaysian Government has extended the scope of the Service Tax exemptions as follows:
Group relief for imported taxable services;
Relaxation of conditions for group relief;
Business-to-Business (B2B) Service Tax exemption for imported taxable services and digital services; and
Service Tax exemption for digital services in relation to distance education services and subscription of online newspapers, journals, and periodicals (not yet included in the legislation).
那個餐廳的10% service charge是餐廳自己收的服務費（多數在比較高級的），不要把SST 跟餐廳的service charge 混亂了。
Service charges – is a charge over and above the cost of goods or services imposed by business in a bill. This is normally applied in the hospitality industry and the normal rate is 10%. This charge accumulates to the establishment imposing the charges and is pooled into a fund to be paid to workers in the industry. Service charges can be a replacement for tipping charge though not necessarily so.
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发表于 24-3-2022 09:33 AM
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