Malaysia: Extension of time, sales and services tax reporting (COVID-19)

Extension of time to file SST-02 return by 31 July 2021

Extension of time to file SST-02 return by 31 July 2021

The tax authority announced an extension of time for filing a sales and service tax form (SST-02) for the period April to May 2021. This extension relief was provided in response to the coronavirus (COVID-19) pandemic.

Taxpayers that were affected by the “movement control order” and could not file the SST-02 return for the April to May 2021 taxable period by 30 June 2021 are given an extension of time to file the return by 31 July 2021.

Any late-filing penalty will be abated, on application from the taxpayer, provided the SST-02 return and payment are received on or before 31 July 2021.

Read a July 2021 report prepared by the KPMG member firm in Malaysia 


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