SST - First Taxable Period And First Return And Payment Period

Upon your Sales Tax or Service Tax registration,  you are given 1st Taxable Period according to your Financial-Year-End Month (FYE Month), as shown follows:

1. Odd FYE Months

First Taxable Period = 1 month 

First Taxable Period = 1st to 30th September 2018 (One Month) 

Second Taxable Period = 1st October to 30th November 2018 (Two Months) and so on. 

2. Even FYE Months

First Taxable Period = 2 month 

First Taxable Period = 1st September to 31st October 2018 (Two Months)

Second Taxable Period = 1st November to 31st December 2018 (Two Months) and so on.

You must submit your tax return electronically via https://mysst.customs.gov.my/ and payments can be made after return submission in the same portal via FPX facility with 17 banks to choose from. Alternatively payments by Checks or Bank Drafts on the name of Ketua Pengarah Kastam Malaysia can be submitted by post to Customs Processing Center (CPC) together with the printout of relevant returns which has been submitted electronically.

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Edited by: 浪子

Bibliography

Royal Malaysian Customs Department. (2018). Your First SST Taxable Period And First Return And Payment Period. 
Retrieved from https://mysst.customs.gov.my/assets/document/FIRST%20SST%20TAXABLE%20PERIOD~1.pdf