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Malaysia SST filing update

  • Oct 24, 2018 | Richard Asquith

Following the reintroduction of Sales and Services Tax (SST) in Malaysia, replacing the 6% Goods and Services Tax, the Customs Department has issued further guidance on returns. This includes:

  • Filings must be submitted by the last day of the month following the reporting period.
  • Form SST-02 should be used.
  • Returns can be submitted online, or by paper via the post.
  • Payments for any SST due can be settled by bank transfer, banker’s draft or check. Cash payments will not be accepted. The payment should be received by the filing deadline.
  • Failure to declare SST may result in fines of up to MYR50,000 and/or imprisonment. Failure to pay any SST due will result in a 10% fine for the first overdue 30 days. There is a further 10% due if the liability remains overdue for a further 30 days. A third potential fine of 20% will be imposed after two months if the balance remains outstanding.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.