NOTIFICATION ON THE IMPLEMENTATION OF THE SALES AND SERVICE TAX (SST) IN EMGS APPLICATIONS
1.1. The purpose of this bulletin is to provide information and clarification regarding the implementation of the Malaysian Government Sales and Service Tax (SST) by EMGS. This bulletin is a follow-up to our previous bulletin dated 25th May 2018.
2 IMPLEMENTATION :
2.1. As was outlined in the previous EMGS bulletin, with effect from 1st June 2018, the Goods and Service Tax (GST) rate of 6% was reduced to 0%. In its place, the Malaysian Government has re-introduced the Sales and Service Tax (SST) to be implemented beginning from 1st September 2018.
2.2. All applications invoiced with effect from 1st September 2018 are subject to SST.
2.3. On 8th September 2018, EMGS will proceed to cancel all the non-invoiced applications which contain GST at 0%. EMGS will re-create these cancelled applications with SST rated at 6 percent (6%).
2.4. EMGS will provide further instructions regarding the 6% SST payment for applications which are invoiced from 1st September to 7th September 2018.
3. TAXABLE SERVICES AND SCOPE OF TAX
3.1. Under the new SST, two fees will be affected:
a. EMGS Processing Fee at 6% SST
b. eVAL Processing Fee at 6% SST
3.2. All other charges will remain unaffected and will continue at the current rates (at 0% SST).
3.3. With effect from 8th September 2018, the SST will be included in all applications submitted through the EMGS STARS system and Education Malaysia public website (educationmalaysia.gov.my).
Please see the attached fee breakdown for a sample of how the SST will affect the application fees.
- Education Malaysia Global Services