- RMCD updated the SST-02 return guide on May 31, 2026, giving clearer instructions for manual filing and amendments, with guidance on specific sales and service tax fields.
- The guide is only available in Bahasa Malaysia.
- RMCD also issued Service Tax Policy No. 2/2026 on June 18, 2026, retroactively effective from July 1, 2025.
- The policy introduces a service tax exemption and refund process for construction work on completed residential buildings.
- Refund claims require the tax to have already been refunded to the customer and must be submitted by June 30, 2026; it is unclear whether the deadline will be extended.
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.
Latest Posts in "Malaysia"
- Malaysia Introduces Service Tax Exemption for TIA-i Financial Services
- Malaysia Extends Service Tax Exemption to Non-Residential Property Maintenance Charges
- Malaysia Updates Service Tax Guide for Parking and Vehicle Repair Services
- Malaysia Clarifies Sales Tax Drawback Rules for “Used” Goods
- Malaysia Sales Tax Exemption Amendments for Raw Materials Extended to 31 October 2026
