Malaysia SST Return Filing Guide (SST-02)
How to file the SST-02 bi-monthly return in Malaysia. Sales tax (5%/10%), service tax (6%/8%), MySST portal filing, deadlines, penalties, and Laabam.One automation.
SST Rates (2024–2025)
Sales Tax (Standard)
Taxable goods manufactured in or imported into Malaysia
Examples: Electronics, furniture, machinery, vehicles, processed food
Sales Tax (Reduced)
Specific goods listed in Sales Tax (Rate of Tax No. 2) Order
Examples: Fruits, certain food preparations, building materials, petroleum
Service Tax
Taxable services provided in Malaysia (increased from 6% in March 2024)
Examples: Hotels, restaurants, telecoms, professional services, IT services, logistics
Service Tax (Specific)
Food & beverage preparation services, telecoms, parking, logistics
Examples: Retained at 6% — NOT increased to 8%
Exempt
Goods/services specifically exempted by Minister's order
Examples: Basic food items, agricultural inputs, diplomatic supplies
Bi-Monthly Filing Periods
SST-02 returns are filed every 2 months. Deadline: last day of the month following the taxable period.
| Period | Months | Filing Deadline |
|---|---|---|
| Period 1 | January – February | 31 March |
| Period 2 | March – April | 31 May |
| Period 3 | May – June | 31 July |
| Period 4 | July – August | 30 September |
| Period 5 | September – October | 30 November |
| Period 6 | November – December | 31 January (next year) |
How to File SST-02 — Step by Step
Log in to MySST Portal
Access mystax.customs.gov.my using your company's digital certificate or TAP (Taxpayer Access Point) credentials. Ensure your profile and SST registration details are up to date.
Select SST-02 Return
Navigate to 'Return' → 'SST-02' → select the correct taxable period. The system will display the form with pre-populated fields for your registration details.
Enter sales tax data
Report total value of taxable goods manufactured/sold, rate applied (5% or 10%), and total sales tax payable. Include adjustments for returns, bad debts, and credit notes.
Enter service tax data
Report total value of taxable services provided, rate applied (6% or 8%), and total service tax payable. Include adjustments.
Declare imports (if applicable)
If you imported goods where sales tax was deferred under A99/ATA Carnet, include those values in the SST-02 return.
Submit and pay
Submit the SST-02 return electronically. Pay via FPX online banking, bank draft, or cheque. Payment must be received by the deadline — not just initiated.
Penalties & Offences
Late filing of SST-02 return
RM50 per day for first 30 days, then RM100 per day thereafter. Maximum: RM10,000.
Late payment of SST
10% penalty on the unpaid amount. Additional 2% per month compounded on balance.
Non-registration when required
Fine of RM20,000 to RM100,000, or imprisonment up to 2 years, or both.
Incorrect return (understating tax)
Penalty equal to the amount of tax underpaid. Plus prosecution with fine up to RM50,000 or imprisonment up to 3 years.
Failure to keep records (7 years)
Fine up to RM50,000 or imprisonment up to 3 years, or both.