How often do I file the SST-02 return and when is it due?
Registered businesses file the SST-02 return and pay for each two-month taxable period. The return and payment are due by the last day of the month after the period ends, so January-February is due by 31 March. Customs can set a different taxable period on written application, and a return is required even when no tax is payable.
Registered businesses submit SST-02 through the MySST system.
Taxable period: normally two months, for example January-February or March-April. You may apply in writing to the Director General for a different taxable period, such as one that matches your financial year end.
Due date (Customs FAQ): the return, and the payment, are due not later than the last day of the month following the end of the taxable period. For January-February, that is 31 March.
What to do each period
- Total the taxable sales or services in the period.
- Calculate the tax charged, less any permitted deductions.
- File the SST-02 online and pay, by FPX or by cheque to the Customs Processing Centre.
A return must be filed even if there is no tax to pay.
Late payment penalty (Customs FAQ): 10% in the first 30 days, a further 15% in the second 30 days and a further 15% in the third 30 days, a maximum of 40% after 90 days.
Accounting basis: service tax is accounted for on a payment basis unless Customs approves the invoice basis.
Record-keeping: keep invoices, books and returns for seven years, in Bahasa Melayu or English.
Legal basis
- Sales Tax Act 2018 and Service Tax Act 2018 (taxable period, return and payment provisions)
Sources
Applies to 2025 onwards · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- When is the Form C deadline for a Malaysian company?Form C must be submitted electronically within seven months after the company's financial year end. A company with a 31 December year end therefore files by 31 July of the following year. Any tax balance is also due by the same date.
- How and when can I revise my CP204 tax estimate (CP204A)?A company can revise its CP204 estimate in the 6th, 9th and 11th month of its basis period, in any or all of the three. The latest revision is the one used to test the 30% under-estimation penalty. The new instalment starts from the 5th or 6th, 8th or 9th, or 11th instalment respectively.
- What are Form E and CP8D, and when are they due?Form E is the employer's yearly return and CP8D lists each employee's pay. LHDN says both are due by 31 March of the following year. For YA 2025, one guide listed 30 April 2026 as the e-Filing date, so check the calendar for any grace period.
- Which personal tax form do I file, Form BE or Form B, and when?Use Form BE if you have only employment income and no business income, and Form B if you run a business or earn freelance or partnership income. For YA 2025, the e-Filing deadlines listed were 15 May 2026 for Form BE and 15 July 2026 for Form B.
- When does e-Invoicing become mandatory for my Malaysian business?LHDN's timeline: above RM100 million from 1 August 2024, RM25m to RM100m from 1 January 2025, RM5m to RM25m from 1 July 2025, and up to RM5 million from 1 January 2026. Businesses with turnover below RM3 million are exempt, per LHDN's page updated 30 August 2026.