Malaysia: Extension of time, sales and services tax reporting (COVID-19)

Extension of time to file SST-02 return by 31 July 2021

Extension of time to file SST-02 return by 31 July 2021

The tax authority announced an extension of time for filing a sales and service tax form (SST-02) for the period April to May 2021. This extension relief was provided in response to the coronavirus (COVID-19) pandemic.

Taxpayers that were affected by the “movement control order” and could not file the SST-02 return for the April to May 2021 taxable period by 30 June 2021 are given an extension of time to file the return by 31 July 2021.

Any late-filing penalty will be abated, on application from the taxpayer, provided the SST-02 return and payment are received on or before 31 July 2021.
 

Read a July 2021 report prepared by the KPMG member firm in Malaysia 

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. 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. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.