/ /

Filing and Compliance for SST in Malaysia

Updated 2 months ago

How SST Filing Works in Malaysia

Once registered for SST in Malaysia, you are required to file returns and remit tax on a regular schedule. The filing frequency depends on your registration type.

Filing frequency

Registration type

Filing frequency

Filing deadline

Resident businesses (MySST, SST-02)

Bi-monthly (every 2 months)

Last day of the month following the taxable period

Non-resident digital service providers (MySToDS, DST-02)

Quarterly (every 3 months)

Last day of the month following the quarter

Example: If you are a non-resident FRP and your Q1 taxable period covers January through March, your filing and payment are due by April 30.

No grace period for late filing

Filing and payment must clear strictly by the end of the due date. There is no grace period if the deadline falls on a weekend or public holiday.

What to include in your return

Your quarterly DST-02 return (for non-resident FRPs) must include:

  • Total value of digital services provided to Malaysian customers during the period

  • 8% service tax collected

  • Any credit notes or adjustments (declared in the period the credit note was issued)

  • Payment of the net tax due

Refunds and credit notes

If you issue a refund to a customer, you may issue a credit note and declare the tax adjustment in your DST-02 return for the period in which the credit note is issued. Refund applications to RMCD are submitted via Form DST-ADM01 through MySToDS.

No input tax credit

Malaysia's SST does not provide an input tax credit mechanism. Service tax you pay on your own business purchases is a final cost and cannot be recovered or offset against the tax you collect.

Currency

All filings must be completed in Malaysian Ringgit (MYR). If your transactions are in a foreign currency, convert them to MYR using a consistent and reasonable exchange rate before filing.

Voluntary disclosure and back filing

If you have historical SST obligations that were not reported or paid, Malaysia offers voluntary disclosure programs through both RMCD (for indirect taxes including SST) and the Inland Revenue Board (for direct taxes). Participating in a voluntary disclosure program during an active program window can result in full penalty remission, provided the outstanding tax is paid in full. Outside of active program windows, standard penalties and a reduced voluntary disclosure rate may apply.

Need Help?

For further concerns, we're always here to help. If you can't find the answer you're looking for, just reach out to us using the chat in the bottom right corner of your screen.

Was this article helpful?