As the SST system in Malaysia is a single-stage tax system, goods sold and manufactured by a taxable person will be charged a taxable amount. There is an exception made for the export of goods manufactured, where they will not be subjected to sales tax.
SST returns in Malaysia must be submitted to the Royal Malaysian Customs Department (RMCD) on a bi-monthly basis and relevant records of your SST submission must be kept for at least 7-years for record purposes. These records can either be in English or Bahasa Malaysia.
Goods sold and manufactured by individuals or businesses who are considered taxable in Malaysia will be subjected to sales and valorem tax, including any taxable goods which are imported into Malaysia.
With the introduction of SST, Malaysia enjoyed the advantage of a lower cost of living as sellers pay sales tax at the point of sale only once.