EN 
MS 
Filing Tax Returns
FILING OF SALES AND SERVICE TAX RETURN
Taxable Period: Returns must be filed once every two months (according to the taxable period). The return is mandatory to be submitted regardless of whether there is any service tax payable or not.
FYE-Odd Month
| ODD FYE-Month | First Taxable Period | Return and Payment Due Period | Subsequent Taxable Period (Every Two Months) |
|---|---|---|---|
| January | |||
| March | |||
| May | 1st – 30th to | 1st – 31st | Second: 1st October to 30th November 2018, |
| July | September 2018 | October | Third: 1st December 2018 to 31st January 2019, |
| September | 2018. | Fourth: 1st February to 31st March 2019 …. and so on | |
| November |
FYE-Even Month
| EVEN FYE-Month | First Taxable Period | Return and Payment Due Period | Subsequent Taxable Period (Every Two Months) |
|---|---|---|---|
| February | |||
| April | |||
| June | 1st September – | 1st – 30th | Second: 1st November to 31st December 2018, |
| August | 31 October | November | Third: 1st January to 28th February 2019, |
| October | 2018 | 2018. | Fourth: 1st March to 30th April 2019 …. and so on |
| December |
Due Date: The return must be submitted not later than the last day of the month following the end of the taxable period.
Method of Filing: Filing must be done electronically through the MySST portal.
User Manual: The user manual regarding the guide for electronic return submission can be found in the system guides within the MySST portal – https://mysst.customs.gov.my/SystemGuides
Final Return: If a person ceases to be liable to be registered, the final SST-02 return must be submitted not later than 30 days after such cessation.