SST Payment

Method of Payment of Sales Tax and Service Tax

Payment of sales tax and service tax can be made electronically through the MySST system [Financial Process Exchange (FPX)] or manually by cheque or bank draft.

For payment of taxes online, the maximum payment allowable is as follows:

a. For corporate account payments (B2B), the amount is RM10 million

b. For individual account payments (B2C), the amount is RM30,000

Due to the maximum payment allowable limitation above, partial payment can be made by cheque or bank draft and posted to the Customs Processing Center (CPC).

Should your required payment exceed the maximum limit and full settlement cannot be made online, please follow the procedure below:

a. Prepare and post cheque or bank draft for the amount exceeding 10 million to the Customs Processing Center with an attached printed copy of your related SST-02 return.

b. CPC will issue and send the receipt of payment to your MySST account and then proceed to allow access to you to make payment ONLINE for the balance of RM10 million.

Payment shall be remitted to the Government together with the SST returns not later than the last day of the following month after the end of taxable period. Online payments through:

a. Internet facilities (FPX)

b. Cheque post it to Customs Processing Centre

Payment via cheque/bank draft/money order must be made payable to 'Ketua Pengarah Kastam Malaysia' and mail to:

Ketua Pengarah Kastam Malaysia

Jabatan Kastam Diraja Malaysia,

Pusat Pemprosesan Kastam,

Kompleks Kastam Kelana Jaya,

No.22 Jalan SS6/3 Kelana Jaya,

47301 Petaling Jaya Selangor.

Edited by: 浪子

Bibliography

Royal Malaysian Customs Department. (2018). Paying SST. Retrieved from