Sales tax is a single-stage tax charged and levied:
- on taxable goods manufactured in Malaysia by a taxable person and sold by him (including used or disposed off); and
- on taxable goods imported into Malaysia
Goods which are not listed under the Proposed Sales Tax (Goods Exempted From Sales Tax) Order is subject to sales tax
Service tax is a tax charged on:
- any provision of taxable services;
- made in the course or furtherance of any business;
- by a taxable person; and
- in Malaysia
Service tax is not charged on neither imported nor exported services