Useful resources

The Royal Malaysian Customs Department (“RMCD”) has issued an announcement (available in Malay language only) which allows an extension of time for the submission of SST-02 Return.

Based on the announcement, taxpayers who are affected by the Movement Control Order and could not furnish the SST-02 Return for the April to May 2021 taxable period by 30 June 2021 are given an extension of time until 31 July 2021 to do so. Any associated penalty imposed in the MySST portal will be remitted by the RMCD upon application from the taxpayers, provided the SST-02 Return and payment are received by the RMCD on or before 31 July 2021.

Please click on the above header link for a copy of the RMCD’s announcement.

Our highlights are intended to provide a general overview of the key proposed tax changes and should not be used or relied upon as a substitute for detailed advice or as a basis for formulating business decisions.

Should you have any questions or require further clarification, please do not hesitate to email or contact any of our Executive Directors, Directors, Associate Directors or Managers whom you are accustomed to dealing with or who are responsible for the tax affairs of your organization.


The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.


Ng Sue Lynn
Executive Director
Indirect Tax Practice

Dato’ Tan Sim Kiat
Indirect Tax Practice

Yap Choon Ling
Indirect Tax Practice