Malaysian tax codes and money rules
The tax codes used on bills, orders and sales, how service charge and rounding are recorded, and the statutory facts behind them with their sources.
Tax in ChowChirp is always a line, never a lump. This page lists the codes and the money rules that apply everywhere.
Tax codes
| Code | Meaning | Typical use |
|---|---|---|
SST6 | Service tax at 6% | Food and beverage sales at a registered restaurant |
SST8 | Service tax at 8% | Alcohol, facility or space rental, corkage, entertainment inside the premises; most non-F&B services |
EXEMPT | Not taxable | Most food ingredient purchases |
OUT_OF_SCOPE | Outside service tax | Supplies from unregistered suppliers, items outside the taxable list |
UNRESOLVED | Tax shown on a source document that could not be split into lines | Imported records only; treated as a cost, never as a credit |
A bill or order can carry several lines with different codes. Service tax paid to suppliers is a cost; there is no input credit under SST.
Service charge
Service charge is recorded as its own line on a sale. It is not subject to service tax and is never mixed into tax. It is distributed to staff from Team › Payroll with lines that sum to the pool exactly.
Rounding
Bank Negarasen rounding applies to cash totals only. It is recorded as a rounding adjustment on the document and on each cash tender. Card and e-wallet tenders are never rounded. The sum of tenders equals the net amount plus the rounding adjustment.
Money
All amounts are stored as whole sen and displayed as RM with two decimals. Totals add up to the sen; there is no floating-point arithmetic on money.
Statutory facts (checkedSeptember 2026)
- Restaurants, caterers and food courts charge service tax at 6% once registered. The registration threshold for restaurants is RM1.5 million inmonths. Source: Royal Malaysian Customs Department, MySST guides.
- 8% applies to alcohol, facility rental, corkage and entertainment inside F&B premises.
- Returns are filed on SST-02 every two months, due by the last day of the following month. Tax is due when payment is received.
- Labuan, Langkawi, Pangkor and Tioman are designated areas where service tax does not apply.
Related
Updated 2026-09-16