Doing this in Cloudby?
This is the rules reference. For how it works in the software, see Tax groups in the reference, or the how-to Set up taxes.
This is the rules reference. For how it works in the software, see Tax groups in the reference, or the how-to Set up taxes.
Malaysia’s SST is not one tax but two: Sales Tax on taxable goods and Service Tax on prescribed services. Both were reintroduced on 1 September 2018 and are run by Customs (RMCD). This section is the plain-language reference to who registers, what is taxed, what is exempt, and how the SST-02 return works.
SST is a Customs tax, not an LHDN tax. Sales & Service Tax is administered by RMCD (the Royal Malaysian Customs Department) through the MySST portal. That is a different authority from income tax and e-Invoicing, which are run by LHDN. Register, file and pay SST with Customs.
In this section
- Registration & thresholds: who is a taxable person, and when you must register
- Sales Tax vs Service Tax: the two taxes, their rates, and the tax type codes
- Exemptions: the Schedule A/B/C reliefs, exempt goods, and special areas
- Filing the SST-02 return: the bi-monthly return, and how Cloudby feeds it
- Sources & what changed: official links, and the 2024/2025 rate and scope changes
The two taxes in one line each
- Sales Tax is a single-stage tax charged once, on taxable goods, at the manufacturer or at import. It is not charged again down the supply chain.
- Service Tax is charged by registered providers of prescribed taxable services when they provide them.
Because each is single-stage and category-specific, the practical questions are always the same: am I a taxable person, is this good or service in scope, at what rate, and is any exemption available. The pages above answer each in turn.
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
- Guide: Setting up and filing SST in Cloudby
- Reference: Tax groups and Tax rates (the Cloudby feature)
- Handbook: e-Invoice (MyInvois) (the SST type code feeds every e-Invoice line)
- How-To: Set up taxes in Cloudby