This is the rules reference. For how it works in the software, see Tax setup in the reference, or the how-to Set up taxes.
You must register for SST once your taxable turnover crosses the threshold for your activity. Registration, and the return cycle that follows, is done on the MySST portal.
The thresholds
| Activity | Register when | Notes |
|---|---|---|
| Manufacturing taxable goods | Taxable sales exceed RM500,000 in 12 months | Sales Tax |
| Providing prescribed services | Taxable services exceed RM500,000 in 12 months | Service Tax (general threshold) |
| Certain service categories | Different or nil threshold | Some categories have a higher (e.g. food & beverage) or zero threshold; check the prescribed list |
The RM500,000 test is the general one. Individual prescribed-service groups can carry their own threshold, so confirm your category on MySST.
Taxable person, taxable period
Once registered you are a taxable person with an SST registration number. You are assigned a taxable period, normally two months (bi-monthly), and you file an SST-02 return for each period whether or not there was tax to pay. In Cloudby the registration number and filing frequency live in Tax Setup; see Set up taxes.
Voluntary registration and deregistration
A business below the threshold may apply to register voluntarily. If you stop making taxable supplies, or fall below the threshold, you apply to deregister. Both are done on MySST.
Related
- Reference: Sales Tax vs Service Tax
- Reference: Filing the SST-02 return
- How-To: Set up taxes in Cloudby