What Is It

The Sales and Service Tax (SST) registration is a mandatory process for businesses in Malaysia, managed by the Royal Malaysian Customs Department (JKDM).

Who Is Eligible

Businesses whose taxable turnover exceeds the registration threshold within a 12-month period are required to register for SST. The registration thresholds are:
  • Sales Tax: RM500,000 annual sales for manufacturers.
  • Service Tax: RM500,000 for most services (RM1,500,000 for food & beverage operators).

    • Required Documents

  • Business Account Registration: on the MySST Portal.
  • Online Registration Form: with SSM details, business activity description, and financial projections showing turnover limits.

    • Step-by-Step Procedure

    1. Register Business Account: Register a business account on the MySST Portal (mysst.customs.gov.my). 2. Fill Online Registration Form: Fill in the online registration form with SSM details, business activity description, and financial projections showing turnover limits. 3. Customs Review and Approval: Customs reviews the application and issues the SST registration certificate (SST-01 Form) within 2 weeks. Late registration is subject to penalties.

    Cost & Processing Time

    The registration is free, but late registration is subject to penalties. The processing time is within 2 weeks.

    Where to Apply

    Registration can be done on the MySST Portal (mysst.customs.gov.my).

    Important Notes

    Late registration is subject to penalties.