Filing the SST-02 return

Last updated: July 10, 2026

Doing this in Cloudby?
This is the rules reference. For how it works in the software, see Finance reports in the reference, or the how-to Run finance reports.

Registered persons file an SST-02 return for each taxable period, declaring the tax charged and paying what is due. The return is filed on MySST; Cloudby gives you the figures to fill it.

The return and the cycle

The SST-02 is filed for each taxable period (normally two months), and is due by the last day of the month following the period, with payment. You file even for a nil period. It declares your output tax (Sales Tax and Service Tax charged) and the value of exempt supplies by category.

Imported services

A business that acquires taxable services from outside Malaysia may have to account for Service Tax on them. Non-registered persons report these on the SST-02A return.

How Cloudby feeds it

Cloudby prepares the figures; you file on the portal. Cloudby does not e-file the SST-02 for you. It produces the Tax Summary report (under Finance reports): per tax group, the taxable value and tax charged for the period. You read those numbers across to the SST-02 boxes on MySST and submit there. See Finance reports.

Good practice

  • Reconcile the Tax Summary against your posted invoices and credit notes before you file.
  • Keep the exemption evidence for any zero-rated lines, in case of a Customs review.
  • File and pay on time even for a nil period, to avoid penalties.
Always confirm with RMCD. SST rates, scope and thresholds have moved several times. This page reflects the position as of early 2026; verify the current rules on the MySST portal (RMCD) before you rely on a figure.

Related