LAST DATE TO FURNISH THE SST-02 RETURN

1. The SST return (Form SST-02) is required to be furnished to the DG not later than the last day of the month following the end of the taxable period.

2. Where a registered person’s taxable period does not end on the last day of the month, the SST-02 return should be furnished no later than the last day of the thirtyday period from the end of the varied taxable period.

3. For the purpose of receiving returns of service tax, if the last day falls on the Federal weekly holiday or Federal public holiday then the last day to receive such return and payment is on the day immediately after the Federal weekly holiday or the Federal public holiday.

SUBMISSION OF SST-02 RETURN

The registered person can submit the SST-02 return through any of these means:

1 Submitting electronically through MySST Portal by log in to MySST System by key in User Id and password. For further information, please refer Apendix I - User Manual); OR

2 By posting to the Customs Processing Centre (CPC):

a.) Download SST-02 from portal MySST and type in by using block letters. For further information, please refer Apendix II – SST-02 Return Guidelines (Manual Submission); and

b.) The completed form must be posted to the following address:

          Customs Processing Centre (CPC),

Jabatan Kastam Diraja Malaysia,

Kompleks Kastam WPKL,

No. 22 Jalan SS 6/3 Kelana Jaya,

47301 Petaling Jaya, Selangor.

1. For the return submitted by post, the receipt of the return is acknowledged based on the post-mark date. However, for the return submitted electronically, the receipt of the return is acknowledged based on the date received by the MySST system.

2. The SST-02 return should be furnished whether there is tax to be paid or not (Nil Return).

3. The declaration of the SST-02 return shall contain all taxable services performed to the customer including the service for own use.

4. According to section 26 (6) of the Service Tax Act 2018, any registered person who contravenes section 26 subrule (1), (2) or (3) of the Service Tax Act 2018 or furnishes an incorrect return shall be guilty of an offense and can be fined up to a maximum of RM50,000.00 or a maximum of 3 years imprisonment or both.