Malaysia Sales and Service Tax

Which of the following is not included the scope of charge for service tax?

• any provision of taxable services

• performed by a resident

• locally provided

• made in the course of trade

Sales tax is charged on taxable goods manufactured in Malaysia by a taxable person and _______ by him

• sold

• used

• disposed

• none of the answer

• all of the answer

How service tax works?

• Business ---- consumer ---- service provider ---- govt collect tax

• service provider ---- business & consumer ---- govt collect tax

• service provider ---- govt collect tax ---- business & consumer

How sales tax works?

• manufacturer --- tax --- wholesaler --- retailer --- consumer

• retailer --- manufacturer --- tax --- wholesaler --- consumer

• wholesaler --- manufacturer --- retailer --- tax --- consumer

The taxable person is liable to register under _______ tax if the threshold of sub-contractor reached _________

• service, RM50,000

• sales, RM50,000

• service, RM500,000

• sales, RM500,000

Sales tax is an __________ tax and different rates, _________, applied based on the taxable goods as indicated in the provision.

• ad valorem, 5% and 10%

• ad volarem, 5% and 10%

• adi vilaram, 5% and 10%

• ad veloram, 5% and 10%

Rate of service tax is ______ and provision of credit card or charge card services is at specific rate of _______.

• 6%, RM25

• 6%, RM20

• 6%, RM15

• 6%, RM30

Which of the following are not taxable services? Pick two answers.

• Employment agency

• Education

• Forwarding agents

• Electricity

• Medical

The condition of mandatory registration under Service Tax Act 2018 is when

• the value of threshold exceed RM500,000

• the value of threshold at RM500,000

• the value of threshold below RM500,000

• the value determined by DG

Service tax return must be submitted _______

• electronically or post

• electronically and post

• post or directly

• electronically or directly