Report to Be Prepared for Exemption Under Schedule C, Sales Tax Order (Persons Exempted from Payment of Tax) Order 2018

Type of Report Item Responsibility
Laporan CJ(P) Jadual C-01 1, 2, 3 and 4 Registered manufacturer
Laporan CJ(P) Jadual C-02 3 and 4 Person acting on behalf of registered manufacturer
Laporan CJ(P) Jadual C-03 5 Registered manufacturer who send their goods to be completed by a subcontractor

1. Laporan CJ(P) Jadual C-01 and Laporan CJ(P) Jadual C-03 shall be prepared for every three (3) months from the date of the exemption certificate.

2. Whereas, Laporan CJ(P) Jadual C-02 shall be prepared for every three (3) months from the date of the exemption certificate until all goods purchased on behalf are sent to the registered manufacturer who appoints him.

3. The complete report does not need to be printed and does not need to be sent to the SST Division of the controlling zone/ state but should be kept by the company. However, the company must submit the report at any time to the sales tax officer/ audit officer when requested for review purposes.

4. Format for Laporan CJ(P) Jadual C-01, Laporan CJ(P) Jadual C-02 and Laporan CJ(P) Jadual C-03 can be downloaded through the MySST system(Click Here).

5. The report must be signed by the authorized officer of the company. If the report contains a lot of pages, signature is only needed on the last page of the report which contains grand total.

Report to Be Prepared for Exemption under Schedule B, Sales Tax Order (Persons Exempted from Payment of Tax) Order 2018

Type of Report Item
Laporan CJ(P) Jadual B-01 1, 2, 3 and 4
Laporan CJ(P) Jadual B-02 4

1. Laporan CJ(P) Jadual B-01 and Laporan CJ(P) Jadual B-02 shall be prepared for every three (3) months from the date of the exemption certificate.

2. The complete report does not need to be printed and does not need to be sent to the SST Division of the controlling zone/ state but should be kept by the company. However the company must submit the report at any time to the sales tax officer/ audit officer when requested for review purposes.

3. Format for Laporan CJ(P) Jadual B-01 and Laporan CJ(P) Jadual B-02 can be downloaded through the MySST system(Click Here).

4. The report must be signed by the authorized officer of the company. If the report contains a lot of pages, signature is only needed on the last page of the report which contains grand total information.

The new module for application of exemption item C3 and C4 have been live on MySST system on 1st January 2019. Hence, the certificates generated prior to this date can no longer be used after 1st June 2019.

Under the new module there are two parties involved to apply for the certificate of exemption.
1. REGISTERED MANUFACTURER: Appoint the person to buy import on his behalf through MySST system. System will auto generate the appointment approval number.

2. PERSON ACTING ON BEHALF OF REGISTERED MANUFACTURER: Sign up to MySST system (1st time only). Once approval is given by customs, log in to MySST and generate the certificate using the appointment approval number given by the registered manufacturer.

For more information on how to make an application in the new module, Please Refer to the user manual

Application for C3/C4 certificate is made based on purchase order/ contract/ approximate purchase quantity for 3 months or less. Please submit new application for additional item. Submitted application cannot be edited. Any application for the cancellation of item or certificate have to be submitted manually to the customs controlling station using this form below together with company official letter.

a) Cancellation Application (Delete) Item / Goods Form for Exemption Certification under Schedule B and C Sales Tax (Persons Exempted From Payments of Tax) Order 2018. Click Here
b) Cancellation Application Form for Exemption Certification under Schedule B and C Sales Tax (Persons Exempted From Payments of Tax) Order 2018. Click Here

Effective 01 January 2019, certain registered person may enjoy exemption from payment of service tax in accordance with the provisions under the Schedule of Service Tax (Person Exempted from Payment of Tax) Order 2018.

Any registered person who has provided prescribed services to any registered person entitled for the exemption is required to declare the value of service exempted from tax in column 18 (c) of SST-02 form.

For more detail on how to fill in Sales Tax/Service Tax Return (SST-02), refer to Guidelines Sales Tax / Service Tax Return (SST-02)

3 New items have been introduced under the Sales Tax (Person Exempted from Payment of Tax) Order 2018 effective on 1 Jan 2019. Application for certificate of exemption can be made online. For more information on 'How to apply Exemption under Schedule A' please Click Here.

(1)
Item No.
(2)
Person
(3)
Goods Exempted.
(4)
Conditions
(5)
Certificate to Signed by.
33A Any Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDA Machinery, equipment and specialized tools to be used for MRO activities (a) That the goods are imported, transported from designated area, from a Licensed Warehouse under section 65 of the Customs Act 1967 or Licensed Manufacturing Warehouse under section 65A of the Customs Act 1967, from a free zone under the Free Zones Act 1990, or purchased from a registered manufacturer; (b) that the goods are used directly in the MRO activities within Malaysia by the person; and (c) that the goods are identified to the satisfaction of the proper officer of customs at the time of importation The person authorized by Aerospace Maintenance, Repair and Overhaul (MRO) company
33B Any Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDA Spare parts, components, materials and specialized consumables goods to be used for MRO activities. (a) That the goods are imported, transported from designated area, from a Licensed Warehouse under section 65 of the Customs Act 1967 or Licensed Manufacturing Warehouse under section 65A of the Customs Act 1967, from a free zone under the Free Zones Act 1990, or purchased from a registered manufacturer; (b) that the goods are used directly in the MRO activities within Malaysia by the person; and (c) that the goods are identified to the satisfaction of the proper officer of customs at the time of importation The person authorized by Aerospace Maintenance, Repair and Overhaul (MRO) company
53A Any rice miller or wholesaler licensed under the Control of Padi and Rice Act [Act 522] Packing materials (a) That the goods are imported or purchased from a registered manufacturer;
(b) that the goods shall be used solely for the packing of rice;
(c) that the person approved shall pay the sales tax on any goods in column (3) that cannot be accounted for.
The rice miller or wholesaler";

In accordance with the amendment of the Sales Tax Act 2018 with the addition of Section 41A - Deduction Of Sales Tax through the Finance Act 2018, deduction of tax or formerly known as a credit system may be applied by a registered manufacturer with effect from 1 Jan 2019 through the following steps but subject to the stipulated conditions:

1. REGISTRATION: Apply as a tax deduction user through MySST system. Approval is given automatically. The tax deduction facility is only granted from the effective date of the tax deduction letter. Refer to the user manual through this link.

2. DEDUCTION BY TAXABLE PERIOD: Enter the purchase information according to the taxable period before submitting the SST-02 statement. The system will make a tax deduction on the SST-02 return through an approved tax deduction amount. This application link has not been activated for now and will be activated soon.

To all SST registrant, kindly be informed that from 3.10.2018 (Wednesday) onwards, you may send any inquiries regarding SST issues to Customs Controlling Station (Stesen Mengawal) as per stated in your Registration Approval Letter. To get the specific email address please clicks the link Click Here.

Effective from the same date, the email address daftarcjcp@customs.gov.my is NO LONGER AVAILABLE.