Guides a registered Malaysian business through a complete bimonthly Sales and Service Tax (SST) return, producing a completed SST-02 (and SST-02A for imported services), working paper, and MySST submission checklist. Covers Sales Tax at 10%/5%, Service Tax at 8%/6%, imported-service self-accounting under Section 26, e-invoicing compliance checks, and Schedule A/B exemption validation.
Confirm the client's SST registration type (Sales Tax manufacturer, Service Tax provider, or both), identify the bimonthly taxable period (e.g. Mar–Apr, May–Jun), verify the filing deadline (last day of the following month), and flag any refusal conditions — Free Zone/LMW, petroleum specific rates, or foreign DSP registration under Section 56C.
Collect all sales invoices, purchase invoices, and bank statements for the bimonthly period from Malaysian banks (Maybank, CIMB, Public Bank, RHB, Hong Leong, AmBank, Bank Islam, Bank Rakyat, OCBC MY, UOB MY). Identify and exclude EPF/KWSP, SOCSO/PERKESO, EIS deductions, internal transfers, salary payments, and exempt financial-service charges. Flag Grab/Shopee/Lazada settlements for gross-vs-net analysis.
Applicable only if the client is a registered manufacturer. Classify all taxable goods sold at 10% standard rate or 5% specific rate, identify exempt supplies (basic foodstuffs, live animals, certain agriculture, medical devices), record exports as exempt in Part A7, and validate any Schedule A/B/C raw-material exemption approvals held from RMCD.
Applicable only if the client provides prescribed taxable services under the First Schedule of the Service Tax Regulations 2018. Apply 8% to standard prescribed services (Group C professional, management, IT, consultancy) and 6% to retained-rate services (F&B, telecoms, parking, logistics). Confirm whether any new service categories added in the July 2025 expansion of the First Schedule apply to the client.
For any prescribed taxable services received from non-resident providers (e.g. AWS, Microsoft Azure, Google Cloud, Zoom, Slack, Canva, Figma, OpenAI), self-account at 8% (or 6% for retained-rate services) under Section 26 of the Service Tax Act 2018. SST-02A must be submitted and payment made within 30 days of the service receipt. This is a cost — there is no input tax credit under SST.
Apply any Part C adjustments: bad debt relief for SST on debts outstanding more than 6 months that have been written off (Part C3); deductions for credit notes issued on returned goods or reduced consideration (Part C4); and repayment of previously claimed bad debt relief where the debt has since been recovered (Part C5).
Verify whether the client falls under the MyInvois e-invoicing mandate (Phase 1–4 based on annual turnover from FY2022 audited accounts). For in-scope clients, confirm that all B2B and B2G invoices for the period were submitted via the MyInvois portal (myinvois.hasil.gov.my) in UBL 2.1 XML or JSON format with a valid digital signature. Then submit the SST-02 return on the MySST portal (mysst.customs.gov.my) before the deadline (last day of the month following the bimonthly period) and pay any balance due via FPX or bank transfer.
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