22/06/2025
Kisah SST dan pembinaan
Persatuan Kontraktor Melayu Malaysia memberi amaran bahawa pengguna bakal menanggung beban akibat pelaksanaan SST yang diperluas mulai 1 Julai, yang boleh melambatkan projek dan menjejaskan kualiti kerja.
Sebaliknya, Kementerian Kewangan menyeru industri pembinaan agar kekal profesional dan tidak menjadikan SST sebagai alasan untuk menurunkan mutu.
Kerajaan juga mendakwa telah memberikan kelonggaran dengan mengekalkan cukai 0% untuk barangan asas termasuk bahan binaan tertentu.
Ya ke?
Sebelum ini, ramai pemain industri pembinaan tak bising sebab bahan mentah utama seperti simen dan pasir masih dikecualikan.
Tapi ramai kini tersedar bahawa ratusan bahan lain, mesin dan perkhidmatan yang dahulunya dikecualikan SST, kini kena cukai di bawah perintah SST baharu 2025.
Antara yang akan menyebabkan kos pembinaan naik mendadak mulai 1 Julai:
1. Bahan Mentah Kini Dikenakan Cukai Jualan 5%
• Papan lapis, plywood, dan panel kayu – dulunya 0%, kini 5%
• Paip plastik (PVC) – dulu exempt, sekarang 5%
• Jubin seramik lantai & dinding – masuk cukai 5%
• Bitumen dan asphalt – untuk jalan dan kalis air, kini kena cukai
• Kabel elektrik – kini tiada pengecualian
• Cat dan varnis – bahan finishing pun tak terlepas
• iron mesh – bahan asas untuk pre-fab, dulu 0%, kini 10%
2. Jentera Pembinaan Kini Dikenakan Cukai Jualan 5%
• Excavator, bulldozer, crane – dulu exempt sebagai aset modal, kini dikenakan SST
• Concrete mixer, forklift, mesin penggerudi – semua kini dikenakan cukai 5%
• Alat ganti untuk jentera pun turut kena
3. Perkhidmatan Pembinaan Kini Dikenakan Cukai Perkhidmatan 6%
• Dulu perkhidmatan pembinaan tak dikenakan SST. Sekarang semua kerja pembinaan – bangunan komersial, infrastruktur, M&E, pembaikan, ubahsuai – dikenakan cukai perkhidmatan 6%
• Hanya pembinaan rumah kediaman PENUH dikecualikan
4. Servis Sampingan Kini Turut Kena SST 6%-8%
• Sewa jentera dan tapak projek – kini dikenakan cukai 8%
• Perkhidmatan arkitek, jurutera, perunding projek – semua masuk cukai 6%
• Perkhidmatan logistik, penghantaran barang, penyimpanan – kini kena cukai 6%
Dulu bahan-bahan dan servis ini semua dikecualikan untuk elak kos berlapis (cascading tax).
Tapi bermula 1 Julai ini, hampir semua lapisan dalam rantaian pembinaan - dari bahan mentah ke sewaan jentera hingga ke kos pengurusan - akan dikenakan cukai SST.
Akhirnya, harga bina rumah, pejabat, kilang, gudang semua akan meningkat.
Tapi jangan risau sebab Madani kata Rakyat “tidak akan terbeban”.
Macam mana tak terbeban atau tak terkesan bila dalam Perintah Cukai Jualan (Barang Dikecualikan daripada Cukai) 2018, sebanyak 8,094 kod tarif dikecualikan daripada cukai.
Namun di bawah perintah baharu tahun 2025, hanya 1,813 kod tarif yang masih dikecualikan.
Ini bermakna lebih 6,281 jenis barang, kebanyakannya bahan input industri, yang sebelum ini bebas cukai, kini akan dikenakan cukai jualan?
Macam mana tak terkesan jika kerajaan dah kata niat mereka bagi "tambah baik" SST kali ini ialah untuk kaut hasil tambahan lebih RM10 bilion?
Adakah kerajaan fikir bahawa sektor industri akan sangat bermurah hati untuk tanggung sepenuhnya kos cukai tambahan RM10 bilion ini tanpa menaikkan sebarang harga tambahan?
——
The Malaysian Malay Contractors Association has warned that consumers will bear the brunt of the expanded SST implementation from July 1, which could delay projects and affect the quality of work.
On the other hand, the Finance Ministry has called on the construction industry to remain professional and not use the SST as an excuse to lower quality.
The government also claims to have provided flexibility by maintaining the 0% tax on basic goods including certain building materials.
Is that true?
Previously, many construction industry players were quiet because key raw materials such as cement and sand were still exempted.
But many are now realizing that hundreds of other materials, machines and services that were previously exempt from SST are now subject to tax under the new SST order 2025.
Among those that will cause construction costs to rise sharply starting July 1:
1. Raw Materials Now Subject to 5% Sales Tax
• Plywood, chipboard, and wood panels – previously 0%, now 5%
• Plastic pipes (PVC) – previously exempt, now 5%
• Ceramic floor & wall tiles – subject to 5% tax
• Bitumen and asphalt – for roads and waterproofing, now subject to tax
• Electrical cables – now no exemption
• Paint and varnish – finishing materials are also included
• Iron mesh – basic material for pre-fab, previously 0%, now 10%
2. Construction Machinery Now Subject to 5% Sales Tax
• Excavators, bulldozers, cranes – previously exempt as capital assets, now subject to SST
• Concrete mixers, forklifts, drilling machines – all now subject to 5% tax
• Spare parts for machinery is also subject
3. Construction Services Now Subject to 6% Service Tax
• Previously, construction services were not subject to SST. Now, all construction work – commercial buildings, infrastructure, M&E, repairs, renovations – are subject to 6% service tax
• Only FULL residential house construction is exempt
4. Ancillary Services Now Also Subject to 6%-8% SST
• Machinery and project site rental – now subject to 8% tax
• Architect, engineer, project consultant services – all subject to 6% tax
• Logistics, delivery, storage services – now subject to 6% tax
Previously, all of these materials and services were exempt to avoid cascading tax.
But starting July 1, almost all layers in the construction chain – from raw materials to machinery rental to management costs – will be subject to SST.
Eventually, the price of building houses, offices, factories, warehouses will all increase.
But don't worry because Madani said the people "will not be burdened".
How can we not be burdened or unaffected when in the Sales Tax (Goods Exempted from Tax) Order 2018, a total of 8,094 tariff codes are exempted from tax.
However, under the new order of 2025, only 1,813 tariff codes are still exempt.
This means that more than 6,281 types of goods, mostly industrial input materials, which were previously tax-free, will now be subject to sales tax?
How can we not be affected if the government has said that their intention to "improve" the SST this time is to collect additional revenue of more than RM10 billion?
Does the government think that the industrial sector will be so generous as to fully bear the cost of this additional RM10 billion tax without raising any additional prices?
