{"id":1810,"date":"2025-02-12T07:33:54","date_gmt":"2025-02-12T07:33:54","guid":{"rendered":"http:\/\/localhost\/mysst-dev\/?page_id=1810"},"modified":"2026-07-01T16:19:00","modified_gmt":"2026-07-01T08:19:00","slug":"filing-text-returns","status":"publish","type":"page","link":"https:\/\/mysst.customs.gov.my\/ms\/filing-text-returns\/","title":{"rendered":"Pemfailan Penyata Cukai"},"content":{"rendered":"
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Pemfailan Penyata Cukai<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tCUKAI JUALAN DAN PERKHIDMATAN<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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PEMFAILAN PENYATA CUKAI JUALAN DAN PERKHIDMATAN<\/strong><\/p>

\"\"<\/p>

Tempoh Bercukai: <\/strong>Penyata perlu difailkan setiap dua bulan sekali (mengikut tempoh bercukai), Penyata wajib dikemukakan sama ada terdapat cukai perkhidmatan yang perlu dibayar atau tidak.<\/p>

<\/p>

FYE-Bulan Ganjil<\/strong><\/p>
FYE-Bulan GANJIL<\/th>Tempoh Cukai Pertama<\/th>Penyata dan Pembayaran Tempoh Akhir<\/th>Selepas itu Tempoh Cukai (Setiap Dua Culan)<\/th><\/tr><\/thead>
Januari<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
Mac<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
Mei<\/td>1hb - 30hb hingga<\/td>1hb - 31hb<\/td>Kedua : 1hb Oktober hingga 30hb November 2018,<\/td><\/tr>
Julai<\/td>September 2018<\/td>Oktober<\/td>Ketiga: 1hb Disember 2018 hingga 31hb Januari 2019,<\/td><\/tr>
September<\/td>\u00a0<\/td>2018.<\/td>Keempat: 1st Februari hingga 31st Mac 2019 \u2026 dan seterusnya<\/td><\/tr>
November<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr><\/tbody><\/table><\/div>

<\/p>

FYE-Bulan Genap<\/strong><\/p>
FYE-Bulan GENAP<\/th>Tempoh Cukai Pertama<\/th>Penyata dan Pembayaran Tempoh Akhir<\/th>Selepas itu Tempoh Cukai (Setiap Dua Culan)<\/th><\/tr><\/thead>
Februari<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
April<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
Jun<\/td>1hb September -<\/td>1hb - 30hb<\/td>Kedua: 1hb November hingga 31hb Disember 2018,<\/td><\/tr>
Ogos<\/td>31 Oktober<\/td>November<\/td>Ketiga: 1hb Januari hingga 28hb Februari 2019,<\/td><\/tr>
Oktober<\/td>2018<\/td>2018.<\/td>Keempat: 1st Mac hingga 30hb April 2019 \u2026. dan seterusnya<\/td><\/tr>
Disember<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr><\/tbody><\/table><\/div>

<\/p>

Tarikh Akhir: <\/strong>Penyata mestilah dikemukakan tidak lewat daripada hari terakhir bulan selepas berakhirnya tempoh bercukai tersebut..<\/strong><\/p>

Cara Pemfailan: <\/strong>Pemfailan perlu dibuat secara elektronik melalui portal MySST..<\/strong><\/p>

Manual Pengguna:<\/strong> Manual pengguna berkenaan panduan pengemukaan penyata secara elektronik boleh didapati di dalam panduan sistem di dalam portal MySST - https:\/\/mysst.customs.gov.my\/SystemGuides<\/p>

Penyata Akhir<\/strong>: Jika seseorang terhenti daripada bertanggungan untuk berdaftar, penyata akhir SST-02 mesti dikemukakan tidak lewat daripada 30 hari selepas pemberhentian tersebut.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Filing Tax Returns SALES & SERVICE TAX 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…<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-1810","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/comments?post=1810"}],"version-history":[{"count":59,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1810\/revisions"}],"predecessor-version":[{"id":6681,"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/pages\/1810\/revisions\/6681"}],"wp:attachment":[{"href":"https:\/\/mysst.customs.gov.my\/ms\/wp-json\/wp\/v2\/media?parent=1810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}