The implementation of expanded SST has to consider the transitional rules, which allow for exemptions on contracts that straddle the implementation date.
After a two-month delay, the government has announced that the targeted revision of the sale tax rate and expansion of the service tax scope will be implemented on July 1.
A grace period is given for companies to comply with the newly revised sales and service tax (SST), with no prosecution or penalties to be imposed until Dec 31.
