✦ Field note
SST, receipts, and digital goods sold from Malaysia
We are not tax advisers. The next paragraph is still the one that lands on this desk after every other audit with a Malaysian entity.
Apple and Google will show you proceeds. They will not produce a local invoice that looks like the one your accountant wants for a shop on Jalan Ampang. Finance then asks the product team why the refund table does not match the SST working paper. The product team asks us to ‘reconcile it in the briefing’.
We can name, in the briefing, which SKUs were sold into Malaysia, which refunds reversed them, and which days the store’s financial status was not settled. We cannot sign a tax position. What we will do is refuse to average Malaysia into ‘Southeast Asia’ so the working paper at least starts from the right rows.
If your catalogue sells to Malaysian buyers and to everyone else, keep the country split even when Malaysia is small. A thin slice is still the slice your auditor will pick. Bring finance to the working session if they are the reason the audit exists; otherwise they will reopen the PDF a month later and we will not be in the room.
For the purchase-performance work itself, start at the audit page. For a fee conversation, the rates are written in ringgit on purpose.