The Royal Malaysian Customs Department has published separate guides on Sales Tax Return & Payment and Service Tax Return & Payment. The guides cover the return and payment obligations of taxpayers under the Sales and Service Tax (SST) regime, which formally replaced the Goods and Services Tax (GST) effective 1 September 2018.
Under the new regime, a standard two-month tax period is followed with SST returns and payment due by the last day of the month following the period. &…