JKDM has released an updated guide for completing the SST-02 return, effective 31 May 2026, replacing the version issued on 10 September 2025. The guide walks through how to access and complete the manual SST-02 form, covering registration details, sales and service information, tax calculation, exemptions, and the declaration section.

A few points are worth keeping in mind when filling in the form.

Only one SST registration number is allowed per submission, so if your company holds more than one SST registration, a separate SST-02 is needed for each. The form must be typed in block letters, and any field with no value should be filled with "0" rather than left blank.

Deductions are another area to pay attention to, as there are a few different types and each comes with its own condition. Credit notes for service tax already declared in a previous period can only be offset in the next taxable period, not the period the credit note was issued.

Aside from credit notes, any other service tax deduction must first be approved by the Director General under Section 39 of the Service Tax Act 2018 before it can be claimed. Bad debt relief follows the same principle, it is only claimable once the application has been formally approved.

For the full guideline, you may download a copy here: https://august.short.gy/BO

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