Paying SST

a) SALES & SERVICE TAX

METHOD OF PAYMENT OF SALES TAX AND SERVICE TAX
  • Payment of sales tax and service tax can be made electronically through the MySST system [Financial Process Exchange (FPX)] or manually by cheque or bank draft.
  • For payment of taxes online, the maximum payment allowable is as follows:
    • For corporate account payments (B2B), the amount is RM10 million.
    • For individual account payments (B2C), the amount is RM30,000.
  • Any payment or settlement of taxes online must cover the full amount of taxes due and payable as stated in the return. However, due to the maximum payment allowable limitation above, partial payment can be made by cheque or bank draft and posted to the Customs Processing Center (CPC).
  • Should your required payment exceed the maximum limit and full settlement cannot be made online, please follow the procedure below:
    • Prepare and post cheque or bank draft for the amount exceeding 10 million to the Customs Processing Center with an attached printed copy of your related SST-02 return.
    • CPC will issue and send the receipt of payment to your MySST account and then proceed to allow access to you to make payment ONLINE for the balance of RM10 million.
  • Payment shall be remitted to the Government together with the SST returns not later than the last day of the following month after the end of taxable period. Online payments through:
    • Internet facilities (FPX)
    • Cheque post it to Customs Processing Centre
  • Payment via cheque/bank draft/money order must be made payable to 'Ketua Pengarah Kastam Malaysia' and mail to:
    • Ketua Pengarah Kastam Malaysia
      Jabatan Kastam Diraja Malaysia
      Pusat Pemprosesan Kastam
      Kompleks Kastam Kelana Jaya
      No.22 Jalan SS6/3 Kelana Jaya
      47301 Petaling Jaya Selangor