Filing Tax Returns

a) SALES & SERVICE TAX
  • PLEASE TAKE NOTE – Under Your Sales Tax or Service Tax registration you are given 1st Taxable Period according to your Month (FYE Month), as shown follows:

    • 1.   ODD FYE Months – 1st – First Taxable Period = 1 month
            1st Taxable Period = 1st to 30th September 2018 (One months)
            2nd Taxable Period = 1st October to 30th November 2018 (Two months) and so on.

      2.   EVEN FYE Months – 1st – First Taxable Period = 2 month
            1st Taxable Period = 1st September to 31st October 2018 (Two months)
            2nd Taxable Period = 1st November to 31st December 2018 (Two months) and so on.

  • FIRST TAXABLE PERIOD and FIRST RETURN and PAYMENT PERIOD for ODD FYE-Month for registration effective date on 1st September 2018 (example) :

    ODD FYE-Month First Taxable Period Return and Payment Due Period Subsequent Taxable Period (Every Two Months)
    January
    March
    May 1st – 30th to 1st - 31st Second: 1st October to 30th November 2018,
    July September 2018 October Third: 1st December 2018 to 31st January 2019,
    September 2018. Fourth: 1st February to 31st March 2019 …. and so on
    November

  • FIRST TAXABLE PERIOD and FIRST RETURN and PAYMENT PERIOD for EVEN FYE-Month for registration effective date on 1st September 2018 (example) :

    EVEN FYE-Month First Taxable Period Return and Payment Due Period Subsequent Taxable Period (Every Two Months)
    February
    April
    June 1st September – 1st - 30th Second: 1st November to 31st December 2018,
    August 31 October November Third: 1st January to 28th February 2019,
    October 2018 2018. Fourth: 1st March to 30th April 2019 …. and so on
    December

    • 3.   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 Cheque 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.