Malaysia Updates Indirect Tax Forms Requiring More Detailed SST-02 Return Reporting

• The Royal Malaysian Customs Department released Public Ruling No. 1/2025 on 27 August 2025, providing guidance on indirect tax forms and superseding the previous 2024 ruling
• A new version of the sales tax and service tax return form SST-02 is now required, featuring additional fields for more detailed reporting of sales and service transactions
• The ruling covers guidance for tourism tax, sales tax, and service tax forms, with relevant forms listed in separate appendices for each tax type
• Following sales tax rate changes effective 1 July 2025, the MySST portal now displays both old and new tax rates with their effective dates based on goods tariff codes
• Seven new reporting fields have been added to the SST-02 return, including bad debt relief, business-to-business exemptions, group relief, other exemptions, nontaxable services, and specific sales exemptions under the Sales Tax Act 2018

Source: taxathand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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