Oriental Services Sdn Bhd (OSB), an interior design company which registered under the Service Tax Act 2018. OSB closes its accounts annually on 31 July. Details relating to the invoicing of OSB‟s client, Smart Sdn Bhd (SSB), are as follows: RM Design Fees 25,000 Statutory fees incurred on behalf of SSB 8,000 Printing and documentation 1,000 The invoice was then issued by OSB to SSB on 15 November 2020 and SSB settled the invoice on 8 January 2021.

Required:

(i) Determine the amount of service tax and total amount to be charged on the invoice issued to Smart Sdn Bhd (SSB). (4 marks)

(ii) Advice the taxable period in which Oriental Service Sdn Bhd should account to Royal Malaysian Customs Department for the service tax on the above invoice. (2 marks)