MySST is a platform managed by the Royal Malaysian Customs Department (Jabatan Kastam Diraja Malaysia) as seen from the contact information provided on the MySST page. It is associated with the Malaysia Sales & Service Tax (SST) which is a tax levied on taxable services provided by any taxable person in Malaysia in the course and furtherance of business.
The SST in Malaysia comprises a Sales Tax and a Service Tax. The Sales Tax is a single-stage tax imposed on taxable goods manufactured in Malaysia and taxable goods imported into Malaysia. On the other hand, the Service Tax is levied on taxable services provided in Malaysia. Therefore, SST is essentially a consumption tax collected from consumers, via the manufacturers or service providers.
MySST Features
In using the MySST platform, individuals or businesses can manage their SST-related matters online. Some of the functionalities include registering for SST, submitting SST returns, and managing exemptions and claims. The platform offers a login feature where users can enter their SST Number to access various services.
The official MySST pages provide updates and notices regarding SST such as amendments to the regulations. For instance, the page mentions a notice regarding the update of Borang SST-ADM and Borang SST-ADM 2, along with the Service Tax (Amendment) Regulations 2023.
How to Login SST?
To login SST into the MySST platform, follow these steps:
- Visit the official MySST login page.
- Click on “Enter” to proceed to the login section.
- Insert your SST Number in the field provided.
- Click “Save.”
- Insert your User ID.
- Insert your Password.
- Click “Log In.”
In case you are logging in under Exemption Schedule A, B or C3/C4 (Trader) and Imported Services, you should insert the Non-Registrant No. in the SST Registration No. field instead of the SST Number. Please ensure that you have all the necessary credentials and information before attempting to log in.
How to Register for SST?
Registering for the Sales and Service Tax (SST) in Malaysia can be conducted online through the MySST platform managed by the Royal Malaysian Customs Department. Here’s an outline of the SST registration process:
Create an Account
Visit the official MySST platform and create an account if you don’t already have one.
Complete the Registration Form
Once logged in, locate and complete the online SST registration form. Provide all necessary information including business details, tax identification number, and other required details.
Submit Supplementary Documents
You may need to issue a supplementary tax submission card, which costs about RM25. This card records tax payments made every year.
Submit the Registration
Review all the information provided, ensure all necessary documents are uploaded, and submit your registration.
Await Approval
After submission, wait for the approval from the Royal Malaysian Customs Department. They may contact you if additional information is needed.
Check Registration Status
You can check the status of your SST registration on the MySST platform or through the provided contact channels.
There’s a User Manual available for Registration on the official MySST platform that could guide you through the process in detail. You should visit the official MySST website or contact the Royal Malaysian Customs Department for the most accurate and detailed instructions on SST registration in Malaysia.
How to Submit SST Return for Tax?
Submitting an SST return in Malaysia is a process that can be completed electronically through the official MySST platform. Here is a simplified outline of the steps based on the information obtained:
Access MySST Platform
Go to the MySST platform via https://mysst.customs.gov.my/.
Log In
Log in to your account using your credentials. If you don’t have an account, you will need to create one.
Locate the Tax Return Section
Once logged in, navigate to the section where you can submit your tax return.
Fill Out Your Tax Return
Complete the necessary fields in the tax return form, providing all the required information regarding your taxable sales and services.
Review and Submit
Review the information you have entered to ensure accuracy, then submit your tax return electronically through the platform.
Payment
After submitting your return, you can make the necessary payments via the FPX facility provided on the same portal, with a choice of 17 banks for making the payment.
Keep Track of Submission Deadlines
SST returns must be submitted to the Royal Malaysian Customs Department every two months, with the due date for SST payment being the last day of the following month from the taxable period.
Remember, the exact steps and processes may vary, so it’s advisable to refer to the official guides or contact the Royal Malaysian Customs Department for precise instructions and assistance.
How to Manage Exemptions or Claims in MySST?
Managing exemptions or claims for the Sales and Services Tax (SST) in Malaysia requires a few different processes. It depends on the type of exemption or claim you are handling.
B2B Exemption
The ‘B2B Exemption’ can be claimed by a taxable person who acquires taxable services. If a taxable person is registered for the provision of the same taxable service as they acquire from a service tax registered supplier, then they may claim exemption from service tax.
Sales Tax Exemption
To apply for a sales tax exemption, there are specific procedures outlined on the MySST platform:
- For a Registered Manufacturer, you would follow the steps outlined under “Schedule C Item 3 (Registered Manufacture)”.
- For a Trader, you would follow the steps outlined under “Schedule C Item 3 (Trader)”.
The forms and attachments required include information on local purchases such as raw materials, components, packaging materials, and manufacturing equipment among others【41†source】.
Preparation for Sales Tax Exemption Application
On the MySST platform, you can find instructions on how to get ready for a sales tax exemption application. This includes downloading the respective format under “Item 1, Schedule C” if you are a registered manufacturer looking to import/purchase raw materials, components, and packaging materials exempted from the payment of sales tax.
Please visit the platform or contact the Royal Malaysian Customs Department for precise instructions and assistance managing SST exemptions or claims in Malaysia.
MySST Platform for Sales and Service Tax
MySST is an online platform for managing Sales and Service Tax matters in Malaysia. It ensure businesses and individuals comply with the country’s taxation regulations concerning sales and services.