Schedule B, C3 & C4
Return & Payment
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a) SALES & SERVICE TAX
Penalties may be imposed if the following offences are committed:
Any deficiency on the net tax payable
No SST return is made
A SST return is submitted without payment or a lesser payment
Failure to register
Late Payment Penalty;
- of the amount not paid after the last date of the first 30 days period.
- of the amount not paid after the last date of the second 30 days period.
- of the amount not paid after the last date of the third 30 days period.
Date and Time
Last Update: 23/01/2019 12:00AM
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Jabatan Kastam Diraja Malaysia,
Kompleks Kementerian Kewangan No 3,
Persiaran Perdana, Presint 2,