Announcements
DateTitleLink
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