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Furnishing of Sales Tax and Service Tax ("SST") Return – SST-02 Return and Payment of SST Due

Any taxable person under the Sales Tax Act 2018 and the Service Tax Act 2018 shall furnish the SST-02 Return and make payment of the SST due not later than the last day of the month following the end of that taxable period.

Whilst the taxable period of a taxable person is generally a period of two months, some businesses have been assigned with a one month taxable period for the first taxable period to coincide with the financial year end of the business (i.e. January, March, May, July, September and November).  Under such instance, the first SST-02 Return and any payment of SST is due by 31 October 2018.

The Royal Malaysian Customs Department (“RMCD”) has made an announcement on mySST website that the online SST Return and payment go live on 1 October 2018.

Please click on the above header link to access mySST website.

It is important for SST registered business to ensure that the filing of the SST-02 Return and any payment of any SST due is made by the due date to avoid compound, fine and/ or late payment penalties. 

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.