Quick answer: Registered persons file the SST-02 return every two months, with the taxable period set by the month of the financial year end. The return is due not later than the last day of the month following the end of the taxable period, and it must be submitted through the MySST portal even if no tax is payable. If tax is not paid on time, Customs applies 10% in the first 30 days, a further 15% in the second 30 days and a further 15% in the third, up to 40% after 90 days.
- Returns are filed every two months.
- Due by the last day of the month after the taxable period ends.
- A return is mandatory even when no tax is payable.
- Late payment: 10%, then 15%, then 15%, maximum 40% after 90 days.
- Keep records for 7 years.
Deadline
| Item | Rule |
|---|---|
| Taxable period | Two months, staggered according to the financial year end month |
| Due date | Last day of the month following the end of the taxable period |
| Example | A period ending 28 February is due by 31 March |
| Nil return | Required even if no tax is payable |
| Submission | Electronically through MySST |
| Final return | Within 30 days after ceasing to be liable to register |
Late Payment Penalties
| Period late | Penalty |
|---|---|
| First 30 days | 10% of the tax |
| Second 30 days | Additional 15% on the outstanding balance |
| Third 30 days | Additional 15% on the outstanding balance |
| After 90 days | Maximum 40% |
Other Offences
| Offence | Penalty |
|---|---|
| Not keeping records for 7 years | Fine up to RM50,000, jail up to 3 years, or both |
| Incorrect or incomplete return | Same maximum fine and imprisonment |
| Deducting more than the proper amount | Fine up to RM50,000 plus twice the over-deducted amount |
Remission
The Director General may fully or partly remit a penalty or surcharge if the application has reasonable grounds.
Need help with this? WhatsApp us. We will check your case first.
Mistakes
Skipping a return because nothing is payable
A return is mandatory regardless.
Using the wrong taxable period
Check the period schedule in MySST for your financial year end.
Treating the 40% as a one-off
It builds up over 90 days.
How We Help
What we handle for you
Accounts and filings
- Keep your accounting records and prepare year-end financial statements.
- Help with the tax and statutory filings that follow from your accounts.
Payroll
- Run payroll and prepare the monthly and yearly payroll filings.
Why companies choose us
Accounting, payroll and company set-up under one roof
- We also handle company incorporation and expatriate pass applications, so your accounts, payroll and structure stay aligned.
A Kuala Lumpur firm
- Neutral Consulting PLT is led by a Managing Partner who is a member of the Malaysian Institute of Accountants.
Frequently Asked Questions
Quick answers.
What is the SST-02 return?
The return registered persons submit to Customs for sales tax or service tax.
How often is it filed?
Every two months.
What is the due date?
Not later than the last day of the month following the end of the taxable period.
Do I file if I have no tax payable?
Yes. The return is mandatory regardless.
How is the taxable period set?
It depends on the financial year end month, with staggered schedules for odd and even months.
How do I submit?
Electronically through the MySST portal.
What is the late payment penalty?
10% in the first 30 days, a further 15% in the second 30 days and a further 15% in the third.
What is the maximum penalty?
40% after 90 days.
What if I stop being liable?
A final return is due within 30 days.
Can penalties be reduced?
The Director General may remit a penalty fully or partly on reasonable grounds.
How long must I keep records?
7 years. Failure carries a fine up to RM50,000, jail up to 3 years, or both.
Can you file our SST returns?
Yes. We prepare and submit them.
Sources
Official sources
This page is general information, not legal advice. Agencies change their requirements, so confirm the current rules with LHDN, the Royal Malaysian Customs Department and SSM, or with us, before you act. Checked November 2026.
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