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OFFICIAL WEBSITE

MALAYSIA SALES & SERVICE TAX (SST)

ROYAL MALAYSIAN CUSTOMS DEPARTMENT

  • Home
  • About SST
    Understanding SST

    Overview of how Sales and Service Tax is implemented in Malaysia.

    Background

    Explanation of Service Tax and Sales Tax, including their differences.

  • For Industries
    Registering Business

    Step to register your business for SST

    Issuing Invoices

    Guidelines for creating SST-compliant invoices.

    Accounting SST

    How to record and report SST in your accounts.

    Filing Tax Returns

    Instructions for submitting SST returns on time.

    Paying SST

    Methods and deadlines for making SST payments.

    Penalties

    Types of penalties for non-compliance with SST.

    Assessment Disputes

    What to do if you disagree with SST assessments.

  • Legislation & Guides

    LEGISLATION

    SST Act

    SST Regulations

    SST Orders

    Public Rulings

    Service Tax Policy

    Sales Tax Policy

    REFERENCES & DIRECTIVES

    DG’s Decisions

    SST Handbook

    SST Forms

    Glossary

    GUIDES

    General Guides

    Industry Guides

    Specific Guides

    System Guides

    FAQs

    FAQ Sales Tax

    Answers to common Sales Tax questions.

    FAQ Service Tax

    Answers to common Service Tax questions.

    FAQ Business

    Business-related SST queries.

    Transition of Sales Tax Rate Changes

    Info on new sales tax rates.

    Expansion of Service Tax Scope 2025

    Details on new taxable services.

  • SST Highlights
    Announcements

    Official updates and important notices on SST.

    News

    Latest developments and press coverage on SST.

  • Expansion Scope of SST 2025
    Infographic

    Visual overview of key changes under the SST expansion.

    Press Release

    Media communication highlighting the news about SST.

    Announcement

    Official statement about implementation and objectives of SST 2025.

    Video

    Brief explanatory video covering the SST expansion.

    Starting from 1 July 2025, Malaysia’s Sales and Service Tax (SST) framework will be updated to broaden the tax base. This enhancement is part of the government’s effort to strengthen the country’s indirect tax system and ensure long-term revenue sustainability.

  • Contact Us
    SST Office

    Locate and contact SST branch offices.

    Call Center / Helpdesk

    Get assistance from SST support specialists.

    CUSTOMS CALL CENTER
    • Monday - Friday (8.00 am - 5.00 pm)
      Saturday, Sunday & Public Holiday (Closed)
    • 1-300-888-500 (general enquiries)
    SST HELPDESK
    • Monday - Friday (8.30 am - 5.30 pm)
      *for states weekend falling on Saturday - Sunday only
    • Sunday - Thursday (8.30 am - 5.30 pm)
      *for states weekend falling on Friday -Saturday only
    • Weekend/Public holiday (Closed)
NEWS 17 : ANNOUNCEMENT LVG 1 / 2023 (6th JANUARY 2023)
  • 20/12/2022

Legislations related to Sales Tax on Low Value Goods (LVG) have come into force on 1st of January 2023. For more information (Click Here)

PrevPreviousNEWS 16 : DEFERMENT IMPOSITION OF SERVICE TAX ON THE GOODS DELIVERY SERVICE
NextNEWS 18 : DEFERMENT IMPOSITION OF SALES TAX ON LOW VALUE GOODS (LVG)Next

Latest News

  • 31 Dec 2023
    NEWS 21 : SALES TAX EXEMPTION ON MANUFACTURING AIDS AND CLEANROOM EQUIPMENT
  • 30 Nov 2023
    NEWS 20 : APPLICATION 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.
  • 20 Oct 2023
    NEWS 19 : APPLICATION FOR EXTENSION OF EXPORT PERIOD UNDER SEC. 40 SALES TAX ACT 2018 (DRAWBACK) AND SALES TAX (PERSONS EXEMPTED FROM PAYMENT OF TAX) ORDER 2018
  • 20 Mar 2023
    NEWS 18 : DEFERMENT IMPOSITION OF SALES TAX ON LOW VALUE GOODS (LVG)
  • 20 Dec 2022
    NEWS 17 : ANNOUNCEMENT LVG 1 / 2023 (6th JANUARY 2023)
All News

Cukai Jualan & Perkhidmatan (SST)
Jabatan Kastam Diraja Malaysia

Total Visitor

Today: 2,532 | Total: 2,633

Date & Time

Address

Jabatan Kastam Diraja Malaysia,
Kompleks Kementerian Kewangan No 3,
Persiaran Perdana, Presint 2,
62596, Putrajaya

Contact Us

ccc@customs.gov.my

1300 888 500

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  • Last Update :
  • 20/12/2022
  • 8:43 AM
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