Customs Has Replaced Its General Ruling on SST Forms and Payment.

Royal Malaysian Customs Department has issued General Ruling No. 6/2026, effective 21 September 2026. It replaces General Ruling No. 1/2025 and sets out the forms, returns and payment methods under the Tourism Tax Act 2017, Sales Tax Act 2018 and Service Tax Act 2018. If your team has been relying on the old ruling, or simply on habit, here is what actually applies now.

Start with registration. Applications can only be submitted online. Once registered, your SST-02 return goes through the MySST portal, and so does the payment. You can also send the return by post, courier or P-hailing to the Customs Processing Centre in Petaling Jaya if that suits your workflow better. Just note how the date is counted: a posted return is taken on its postmark date, while a courier return is taken on the date recorded in its tracking system.

Paying by cheque comes with two rules worth remembering. Each return can only be paid with one cheque or bank draft, so splitting a payment across several cheques will not work. Future dated cheques are also not accepted. And whichever way you pay, the return is only treated as settled once the Director General of Customs actually receives the money. For online banking, that means the amount only counts once it is credited, not the moment you click submit.

Mistakes happen too, and Customs has a clear channel for them. If SST was charged when it should not have been, or if a business that should have registered failed to charge SST at all, form SST-ADM 2 is how you declare and pay voluntarily. If you disagree with a decision Customs has made on your SST matter, you can apply for a review, but you only have 30 days from the date you were notified, and only if you have not already taken the matter to the Customs Appeal Tribunal or the courts. Refunds follow their own rule too: each claim needs its own form, so combining several claims into one submission is not allowed.

If you wish to focus on running and growing your business, our CFO advisory team can take care of your accounting, payroll, tax planning, e-stamping, corporate secretarial and compliance matters for you. Feel free to WhatsApp us at 010-246 2151.