Latest Announcements
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17/06/2025


Frequently Asked Questions (FAQ) - (FAQ) - Expansion Of Service Tax Scope 2025

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16/06/2025


Frequently Asked Questions (FAQ) - (FAQ) - Transition Of Sales Tax Rate Changes 2025

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03/07/2026


Service Tax Policy No. 1/2025 (Amendment No. 5)

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26/06/2026


Sales Tax Policy No. 1/2026 (Amendment No. 1)

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25/06/2026


Service Tax Policy No. 3/2026

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22/06/2026


Service Tax Policy No. 2/2026

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15/06/2026


Panduan Pembayaran Balik (Refund), Pulang Balik (Drawback) dan Rayuan Cukai Jualan (Malay Version ONLY)

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11/06/2026


Guide on Employment Services (Malay Version ONLY)

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11/06/2026


Guide on Motor Vehicle Service Or Repair (Malay Version ONLY)

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28/04/2026


Service Tax Policy No. 1/2025 (Amendment No. 4)

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17/04/2026


Guide on Transmission & Distribution of Electricity Services

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09/04/2026


Sales Tax (Persons Exempted From Payment Of Tax) (Amendment) Order 2026

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06/04/2026


Ketetapan Umum Bil. 1/2026 - Penetapan Kadar Pertukaran Jualan Mata Wang Asing Yang Dipakai di Malaysia bagi Invois Cukai Perkhidmatan dan Invois Cukai Jualan (Malay Version ONLY)

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19/03/2026


Guide On Construction Work Services

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17/03/2026


Service Tax (Rate Of Tax) (Amendment) Order 2026

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09/03/2026


Guide On Private Healthcare Services

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08/03/2026


Guide On Registration Under Sales Tax Act 2018

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27/02/2026


Guide On Information Technology Services

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07/02/2026


Service Tax Policy No. 2/2025 (Amendment No. 4)

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01/07/2025


Sales Tax (Goods Exempted From Tax) (Amendment) Order 2025


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01/07/2025


Sales Tax (Rates Of Tax) (Amendment) Order 2025

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01/07/2025


Guide On Private Healthcare Services

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01/07/2025


Service Tax (Amendment) Regulations 2025

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29/06/2025


Service Tax Policy No. 1/2025

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29/06/2025


Service Tax Policy No. 2/2025

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29/06/2025


Service Tax Policy No. 3/2025

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29/06/2025


Service Tax Policy No. 4/2025

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29/06/2025


Service Tax Policy No. 5/2025

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17/06/2025


FAQ - Expansion Of Service Tax Scope 2025

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16/06/2025


FAQ - Transition Of Sales Tax Rate Changes 2025

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29/05/2025Garis Panduan Permohonan Pengecualian Cukai Jualan dan Pembayaran Balik Ke Atas Bra Mastektomi (Lampiran 1) (Malay Version ONLY)More
27/06/2024

User Manual for Online Return and Payment Submission (Same Service Different Tax Rate)

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14/06/2024Guide on Hire Passenger Vehicles Services (Malay Version ONLY)More
01/06/2024Ketetapan Umum Bil. 03/2024 2024- Penjelasan Maksud Perkataan Used Directly atau Directly Used Di Dalam Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018 (Malay Version ONLY)More
30/05/2024Panduan Perkhidmatan Ejen Kastam (Malay Version ONLY)More
30/05/2024Panduan Penerbangan Domestik (Malay Version ONLY)More
14/05/2024Panduan Perkhidmatan Pekerjaan (Malay Version ONLY)More
30/04/2024Panduan Pelupusan (Malay Version ONLY)More
30/04/2024Service Tax Policy No. 6/2024 (Malay Version ONLY)More
25/04/2024Guide on Sales Tax Exemption Under Item 33A, 33B, 55, 63, 64 and 65, Schedule A, Sales Tax (Persons Exempted From Payment of Tax) Order 2018More
24/04/2024Ketetapan Umum Bil. 02/2024 (Pindaan) 2024 - Alat Bantuan Pengilangan (Manufacturing Aids) dan Peralatan Cleanroom (Malay Version ONLY)More
19/04/2024Panduan Makanan dan Minuman (Malay Version ONLY)More
18/04/2024Guide on Sales Tax Exemption Under Schedule C, Sales Tax (Persons Exempted From Payment of Tax) Order 2018More
05/04/2024Panduan Perkhidmatan Logistik (Malay Version ONLY)More
29/03/2024Approved Major Exporter Scheme (AMES) (Malay Version ONLY)More
29/03/2024Panduan Perkhidmatan Penyenggaraan Atau Pembaikan (Malay Version ONLY)More
29/03/2024Service Tax Policy No. 4/2024 (Malay Version ONLY)More
29/03/2024Service Tax Policy No. 3/2024 (Amendment No. 1) (Malay Version ONLY)More
05/03/2024Hotline Control Centre For Amendment of Service Tax Legislation under the Sevice Tax 2018More
02/03/2024Siaran Media JKDM HQ Bil 7/2024 - Penjelasan Lanjut Isu Pengenaan Cukai Perkhidmatan Tambang Feri (Malay Version ONLY)More
29/02/2024Panduan Perkhidmatan Kumpulan C, D dan E (Malay Version ONLY) More
29/02/2024Panduan Perkhidmatan Ruang Letak Kenderaan (Malay Version ONLY)More
29/02/2024Panduan Perkhidmatan Perundingan, Latihan dan Tunjuk Ajar (Malay Version ONLY)More
28/02/2024Guide on Sales Tax Exemption Under Item 33A, 33B, 55, 63, 64 and 65, Schedule A, Sales Tax (Persons Exempted From Payment of Tax) Order 2018More
28/02/2024Service Tax Policy No. 1/2024 (Malay Version ONLY)More
28/02/2024Service Tax Policy No. 2/2024 (Malay Version ONLY)More
28/02/2024Service Tax Policy No. 3/2024 (Malay Version ONLY)More
27/02/2024Panduan Perkhidmatan Telekomunikasi (Malay Version ONLY)More
27/02/2024Panduan Perkhidmatan Penghantaran dan Pengagihan Elektrik (Malay Version ONLY)More
27/02/2024Panduan Umum Cukai Perkhidmatan 2018 (Malay Version ONLY)More
26/02/2024Service Tax (Imposition Of Tax For Taxable Service In Respect Of Designated Areas And Special Areas) (Amendment) Order 2024More
26/02/2024Service Tax (Rate Of Tax) (Amendment) Order 2024More
26/02/2024Service Tax (Persons Exempted From Payment Of Tax) (Amendment) Order 2024More
26/02/2024Panduan Perkhidmatan Penyenggaraan Atau Pembaikan (Malay Version ONLY)More
26/02/2024Panduan Perkhidmatan Pembrokeran Dan Penajajaminan (Malay Version ONLY)More
26/02/2024Panduan Penginapan (Malay Version ONLY)More
26/02/2024Panduan Perkhidmatan Logistik (Malay Version ONLY)More
26/02/2024Panduan Perubahan Kadar Cukai Perkhidmatan (Malay Version ONLY)More
23/02/2024Service Tax (Amendment) Regulations 2024More
09/02/2024Sales Tax (Low Value Goods) (Amendment) Regulations 2023More
09/02/2024Sales Tax (Rate of Tax For Low Value Goods) Order 2023More
09/02/2024Sales Tax (Determination of Law Value Goods) Order 2023More
07/02/2024Draf Panduan Perkhidmatan Logistik (Malay Version ONLY)More
07/02/2024Draf Panduan Perubahan Kadar Cukai Perkhidmatan (Malay Version ONLY)More
05/02/2024Panduan Pengecualian Daripada Pendaftaran Di Bawah Akta Cukai Jualan 2018 (Malay Version ONLY)More
31/12/2023Sales Tax Exemption On Manufacturing Aids And Cleanroom EquipmentMore
30/12/2023Guide on Sales Tax Exemption Under Schedule B of The Sales Tax (Persons Exempted From Payment of Tax) Order 2018 (Malay Version ONLY)More
30/11/2023Application For Sales Tax Exemption Certificate Under Items 5B, 5C, and 5D, Schedule A Of The Sales Tax (Persons Exempted From Payment Of Tax) Order 2018 (Malay Version ONLY)More
06/11/2023FAQ Implementation of Sales Tax on Low Value Goods (LVG)More
03/11/2023Guidelines for The Implementation of Sales Tax On Low Value Goods (LVG)More
01/11/2023Application for Extension of Export Period Under Sec. 40 Sales Tax Act 2018 (Drawback) And Sales Tax (Persons Exempted From Payment Of Tax) Order 2018 (Malay Version ONLY)More
01/08/2023Notice Regarding of Borang SST-ADM and Borang SST-ADM 2 UpdateMore
21/07/2023Service Tax (Amendment) Regulations 2023More
09/07/2023Guide on Food and BeveragesMore
09/07/2023Guide on AccommodationMore
17/04/2023Sales Tax (Goods Exempted From Tax) (Amendment) Order 2023More
17/04/2023Service Tax (Compounding of Offences) (Amendment) Regulations 2023More
04/04/2023Sales Tax (Amendment) Regulations 2023More
04/04/2023Sales Tax (Rate Of Tax) (Amendment) Order 2023More
04/04/2023Sales Tax (Person Exempted From Payment Of Tax) (Amendment) Order 2023More
04/04/2023Sales Tax (Imposition Of Tax In Respect Of Special Area) (Amendment) Order 2023More
04/04/2023Sales Tax (Imposition Of Tax In Respect Of Designated Area) (Amendment) Order 2023More
10/03/2023Deferment Imposition Of Sales Tax On Low Value Goods (LVG)More
03/02/2023Q&A SESSION Webinar on Jan 2023: Update on SToDS and Implementation of Sales Tax on Low Value Goods (LVG)More
09/01/2023Sales Tax On Low Value Goods (LVG) (First Edition) - DRAFTMore
06/01/2023Announcement LVG 1 / 2023 (6th January 2023)More
03/01/2023Sales Tax (Total Sale Value of Low Value Goods) Order 2022More
03/01/2023Sales Tax (Rate of Tax For Low Value Goods) Order 2022More
03/01/2023Sales Tax (Determination of Low Value Goods) Order 2022More
03/01/2023Sales Tax (Low Value Goods) Regulations 2022More
03/01/2023Sales Tax (Persons Exempted From Payment Of Tax) (Amendment) (No. 2) Order 2022More
28/12/2022Sales Tax (Amendment) Act 2022 Appointment Of Effective Date For Charging And Levying Of Sales Tax On Low Value GoodsMore
28/12/2022Service Tax (Amendment) Act 2022 Appointment Of Date Of Coming Into OperationMore
28/12/2022Sales Tax (Amendment) Act 2022 Appointment Of Date Of Coming Into OperationMore
21/12/2022Sales Tax On Low Value Goods (LVG) (First Edition) - DRAFTMore
20/12/2022Application For Sales Tax Exemption Certificate Under Item 65, Schedule A of The Sales Tax (Persons Exempted From Payment of Tax) Order 2018More
19/12/2022Sales Tax (Persons Exempted from Payment of Tax) (Amendment) Order 2022More
16/11/2022Dasar Cukai Jualan Bil. 1/2022 (Malay Version ONLY)More
01/11/2022Service Tax (Amendment) Act 2022More
01/11/2022Sales Tax (Amendment) Act 2022More
23/09/2022Extension of Payment Due Date for VA Phase 2More
13/09/2022Service Tax Policy No. 2/2022More
07/09/2022Sales Tax (Exemption From Registration) (Amendment) Order 2022More
02/09/2022Dasar Cukai Perkhidmatan Bil. 1/2022 (Pindaan No.1) (Malay Version ONLY)More
02/09/2022Dasar Cukai Jualan Bil. 2/2022 (Malay Version ONLY)More
23/08/2022Sales Tax Exemption Under Schedule C, Sales Tax (Persons Exempted From Payment Of Tax) Order 2018More
16/08/2022Service Tax (Digital Services) (Amendment) Regulations 2022More
16/08/2022Sales Tax (Amendment) Regulations 2022More
12/08/2022Guide on Customs Agent ServicesMore
30/07/2022Dasar Cukai Perkhidmatan Bil. 1/2022 (Malay Version ONLY)More
30/07/2022Dasar Cukai Perkhidmatan Bil. 10/2020 (Pindaan No.2) (Malay Version ONLY)More
30/06/2022Deferment Of Service Tax On Goods Delivery Service ImplementationMore
29/06/2022Extension Of Payment Date For Phase 1 Of Special Programme On Indirect Tax Voluntary Disclosure And Amnesty (VA)More
08/06/2022Sales Tax (Rates Of Tax) Order 2022More
08/06/2022Sales Tax (Goods Exempted From Tax) Order 2022More
03/03/2022Dasar Cukai Perkhidmatan Bil. 3/2021 (Pindaan No.1) (Malay Version ONLY)More
19/01/2022Guide on Advertising ServicesMore
16/01/2022NEWS 11: Approved Major Exporter Scheme (AMES)More
16/01/2022Guide on Parking ServicesMore
03/01/2022Guidelines Voluntary Disclosure and Amnesty Programme (VA)More
03/01/2022FAQ Voluntary Disclosure and Amnesty Programme (VA)More
31/12/2021Dasar Cukai Perkhidmatan Bil. 3/2021 (Malay Version ONLY)More
31/12/2021Guide on Food and BeveragesMore
31/12/2021Guide on Parking ServicesMore
31/12/2021Guide on Motor Vehicle Service Or RepairMore
01/11/2021Guide on Professional ServicesMore
28/10/2021Guide on Credit Card & Charge CardMore
28/10/2021Sales Tax (Imposition Of Tax In Respect Of Designated Area) (Amendment) Order 2021More
28/10/2021Guide on Management ServicesMore
14/10/2021General Guide Service Tax 2018More
14/10/2021Guide on Consultancy, Training Or Coaching ServicesMore
14/10/2021Guide on Transmission & Distribution of Electricity ServicesMore
14/10/2021Panduan Perkhidmatan Penghantaran Fret (Malay Version ONLY)More
22/09/2021Guide on Professional ServicesMore
06/09/2021Sales Tax (Imposition Of Tax In Respect Of Special Area) (Amendment) Order 2021More
23/08/2021Dasar Cukai Perkhidmatan Bil. 2/2021 (Pindaan No.1) (Malay Version ONLY)More
18/08/2021Panduan Pengecualian Cukai Jualan di bawah Butiran 58A, Jadual A (Malay Version ONLY)More
12/08/2021Notis Pemberitahuan Berhubung Penghantaran Penyata dan Pembayaran Cukai Jualan dan Cukai Perkhidmatan bagi Tempoh Bercukai Mei – Jun 2021 yang Berakhir pada 31 Julai 2021More
11/08/2021Service Tax Policy No. 10/2020 (Amendment No.1)More
11/08/2021Sales Tax (Persons Exempted From Payment Of Tax) (Amendment) (No. 3) Order 2021More
04/08/2021Panduan Umum Cukai Perkhidmatan (Malay Version ONLY)More
04/08/2021Panduan Industri Cukai Perkhidmatan (Malay Version ONLY)More
21/07/2021Panduan Pengecualian Cukai Jualan di bawah Butiran 5A, Jadual A (Malay Version ONLY)More
09/07/2021Notis Pemberitahuan Berhubung Penghantaran Penyata dan Pembayaran Cukai Jualan dan Cukai Perkhidmatan bagi Tempoh Bercukai April – Mei 2021 yang Berakhir pada 30 Jun 2021More
07/07/2021Sales Tax (Persons Exempted From Payment Of Tax) (Amendment) (No. 2) Order 2021More
25/06/2021Service Tax Policy No. 2/2021More
20/06/2021Sales Tax (Persons Exempted From Payment Of Tax) (Amendment) Order 2021More
31/05/2021Panduan Pembayaran Balik (Refund), Pulang Balik (Drawback) dan Rayuan Cukai Jualan(Malay Version ONLY)More
31/05/2021Service Tax Policy No. 1/2021More
31/05/2021Remisi Penalti Gagal/Lewat Bayar Dibawah Akta GST 2014More
09/04/2021Report To Be Prepared For Exemption under AMESMore
08/03/2021Guide on A.Manufacturing & B.Import / ExportMore
08/03/2021Guides on Information Technology ServicesMore
21/02/2021Guide on Digital Services by Foreign Service Provider (FSP)More
19/01/2021Refund on The Acquisition of Services by Foreign Missions and International OrganizationsMore
15/01/2021Panduan Perkhidmatan Pengurusan (Malay Version ONLY)More
05/01/2021Sales Tax (Amendment) Act 2020More
05/01/2021Service Tax (Amendment) Act 2020More
05/01/2021Sales Tax & Service Tax (Amendment)(No.2) Regulations 2020More
05/01/2021Sales Tax (Person Exempted From Payment Of Tax) (Amendment) (No. 3) Order 2020More
05/01/2021Sales Tax (Imposition Of Tax In Respect Of Designated Area) (Amendment) Order 2020More
28/10/2020Guidelines: SST-02 & SST-02A Return (Manual Submission)More
28/10/2020Sales Tax & Service Tax (Guide on Return & Payment)More
14/10/2020Guide on AccommodationMore
07/10/2020Sales Tax (Persons Exempted From Payment Of Tax) (Amendment)(No.2) Order 2020More
07/10/2020Panduan umum Cukai Perkhidmatan (Malay Version ONLY)More
07/10/2020Panduan Perkhidmatan Pengurusan Penggudangan (Malay Version ONLY)More
17/09/2020Panduan Perkhidmatan Perundingan, Latihan dan Tunjuk Ajar (Malay Version ONLY)More
17/09/2020Service Tax Treatment on Disbursement and ReimbursementMore
25/08/2020(Amendment No.1) for Service Tax Policy No. 1,3,4,5 & 8/2020More
24/08/2020GST Guide On Declaration And Adjustment After 1st September 2018More
04/07/2020Import Duty and Sales Tax Exemption on KN95 Type Face MaskMore
01/07/2020Guide on Transmission and Distribution of Electricity ServicesMore
30/06/2020NEWS 10: Approved Major Exporter Scheme (AMES) (Register Now!!)More
30/06/2020Soalan Lazim (FAQ) Pelan Jana Semula Ekonomi Negara (PENJANA)More
09/06/2020Service Tax Policy No. 9/2020 (Amendment No.1)More
16/06/2020Notis Pemberitahuan Berhubung Pembayaran Balik GSTMore
16/06/2020Soalan Lazim Berhubung Pembayaran Balik GSTMore
29/05/2020Penalty in MySST system for late payment of taxes on Taxable Period included in the Movement Control Order (MCO) periodMore
29/05/2020Notification of Operations and Services of the RMCD within the Extended Period of Implementation of the Movement Control Order(MCO5)More
21/05/2020Pindaan kepada Jadual Pertama, Peraturan-peraturan Cukai Perkhidmatan 2018,Layanan Cukai Perkhidmatan Ke Atas Kumpulan G: ProfessionalMore
15/05/2020Service Tax & Digital Services (Amendment) Regulations 2020More
15/05/2020Service Tax (Persons Exempted From Payment Of Tax) (Amendment) Order 2020More
30/04/2020Penalty in MySST system for late payment of taxes on Taxable Period included in the Movement Control Order (MCO) periodMore
29/04/2020Notification of Operations and Services of the RMCD within the Extended Period of Implementation of the Movement Control Order(MCO4)More
17/04/2020Service Tax Policy No. 10/2020More
14/04/2020Notification of Operations and Services of the RMCD within the Extended Period of Implementation of the Movement Control Order(MCO3)More
04/04/2020Sales Tax (Person Exempted From Payment Of Tax) (Amendment) Order 2020More
03/04/2020Notice of Review ApplicationMore
30/03/2020Pengecualian Duti Import, Duti Eksais & Cukai Jualan untuk Bahan Mentah kepada Pengilang Hand Sanitizer (3808.94.9000)More
30/03/2020Service Tax on Digital Services System (MySToDS) For Foreign Registered Person (FRP)More
30/03/2020Guide on Digital Services by Foreign Service Provider (FSP) (Registration, Return & Payment)More
25/03/2020Makluman Operasi dan Perkhidmatan JKDM dalam Tempoh Lanjutan Pelaksanaan Perintah Kawalan PergerakanMore
25/03/2020Pengecualian Duti Import & Cukai Jualan bagi Peralatan Perubatan, Makmal, Pelindungan Diri (Personal Protective Equipment – PPE) & Bahan Guna Habis bagi Menangani Covid-19 yang disumbangkan kepada Kementerian Kesihatan(Pindaan LAMPIRAN A DAN LAMPIRAN B)More
24/03/2020Pengecualian Duti Import & Cukai Jualan bagi Peralatan Perubatan, Makmal, Pelindungan Diri (Personal Protective Equipment – PPE) & Bahan Guna Habis bagi Menangani Covid-19 yang disumbangkan kepada Kementerian KesihatanMore
22/03/2020Pengecualian Duti Import & Cukai Jualan ke atas Topeng MukaMore
18/03/2020Operasi dan Perkhidmatan JKDM dalam Tempoh Pelaksanaan Perintah Kawalan PergerakanMore
06/03/2020Service Tax Policy No. 9/2020More
28/02/2020Service Tax Policy No. 7 & 8/2020More
07/02/2020Panduan Penentuan Jualan Nilai Barang Bercukai di bawah Seksyen 9(3) ACJ 2018 (Malay Version ONLY)More
31/01/2020Panduan Perkhidmatan Penghantaran & Pengagihan Eletrik(Malay Version ONLY)More
13/01/2020Service Tax Policy No. 1,2,3,4,5,6/2020More
02/12/2019Guides on Customs RulingMore
21/11/2019Guide on Sales Tax Deduction FacilityMore
29/10/2019Refund on The Acquisition of Services by Foreign Missions and International OrganizationsMore
30/09/2019Service Tax on Digital Service (Registration)More
18/09/2019Service Tax Policy No 2/2019More
06/09/2019Service Tax Policy No 1/2019More
03/09/2019Sales Tax & Service Tax OrdersMore
03/09/2019Sales Tax & Service Tax RegulationsMore
21/08/2019Guide on Digital ServicesMore
09/08/2019News 10: New module for application of exemption for Schedule A will be live on MySST system on 19 Ogos 2019More
06/08/2019Guide on Employment ServicesMore
22/07/2019Service Tax (Amendment) Act 2019More
22/07/2019Sales Tax (Amendment) Act 2019More
02/07/2019News 9: Report to Be Prepared for Exemption Under Schedule A for Item 57More
02/07/2019News 8: Report to Be Prepared for Exemption Under Schedule A for Item 33A, 33B, 55, 63, 64 & 65More
25/06/2019Guide on Sales Tax Exemption Under Schedule A for Item (33a,33b,55,63,64 & 65)More
14/06/2019Guide on Drawback Sales Tax (Malay Version ONLY)More
24/05/2019Payment limit on the Financial Process Exchange (FPX) method for SST payments starting from 20 May 2019More
17/05/2019GST Guide On Declaration And Adjustment After 1st September 2018More
17/05/2019GST Guide On Tax Invoice, Debit Note, Credit Note And Retention Payment After 1st September 2018More
10/05/2019Compliance Audit FrameworkMore
02/05/2019Borang SST-ADMMore
22/04/2019NEWS 7: Report To Be Prepared For Exemption under Schedule CMore
22/04/2019NEWS 6: Report To Be Prepared For Exemption under Schedule BMore
18/04/2019FAQ on Digital Service Tax (DST)More
04/04/2019NEWS 5: Application For Exemption Under Schedule C Item 3 or 4 (Alert for old Certificate) (Alert for old Certificate)More
20/03/2019Voluntary Disclosure can be done through "BORANG VD" (New Form)More
18/03/2019Notice of termination of SST payment cheque (Walk-In) at the Customs Processing Centre (CPC) counter, Kelana JayaMore
11/03/2019Guide on Customs Agent Services and Panduan Perkhidmatan Penghantar Fret (Malay Version ONLY)More
27/02/2019Guide on for Broking and Underwriting ServicesMore
20/02/2019NEWS 4: Declaration Of Total Value Of Exempted Taxable Services (B2B Exemption)More
20/02/2019Declaration for Imported Taxable Service by Person Other Than Taxable Person(PoTTP) or by Registered Person(RP)More
17/01/2019NEWS 3: Exemption For Any Aerospace Maintenance Repair & Overhaul (MRO) & Rice Miller/WholesalerMore
11/01/2019Guide on for Imported Services, Cleaning Service, Amusement Park & Consultancy Services, Training & Teaching Guide (Malay Version ONLY)More

WELCOME TO THE

Official Website
Malaysia Sales & Service Tax

The MySST system is a sales and service tax management system. Sales tax is a single stage tax imposed and levied on taxable goods manufactured in Malaysia by registered persons and sold by them (including disposal and own use) and on the importation of taxable goods into Malaysia. Meanwhile, Service tax is a tax charged and levied on taxable services provided by any taxable person in Malaysia in the course and furtherance of business. Service tax also include imported taxable services by any person into Malaysia for the purpose of business.

The MySST system was first launched on August 6, 2018, following the implementation of the Sales Tax Act 2018 and Service Tax Act 2018, replacing the Goods and Services Tax Act 2015 (GST), which came into effect on September 1, 2018.

EXPANSION SCOPE OF

Sales & Service Tax 2025