SST (Sales Tax & Service Tax)
Sales Tax is a single-stage tax charged and levied:
On locally manufactured goods, either at the time of importation or at the same time the goods are sold or otherwise disposed of by the manufacturer.
On taxable goods imported into Malaysia.
Lazada is NOT liable to be registered under the Sales Tax Act 2018, hence all goods sold by Lazada is not subjected to Sales Tax.
Service Tax (6 %) is charged on:
Any taxable services provided by any taxable person in Malaysia in the course and furtherance of business.
Taxable Person – any person who belongs in Malaysia and is prescribed to a Taxable Service
Any service prescribed to be a taxable service except for imported or exported services.
Lazada Malaysia as a Service Tax Registered company under Service Tax ACT 2018, will impose 6% of Service Tax on certain fees.
