To login MySST, visit the official Royal Malaysian Customs Department (RMCD) the portal at https://sst01.customs.gov.my/account/login, click on the field labelled “Click Enter To Insert SST Registration Number” and press the Enter key on your keyboard. Enter your SST Registration Number and click the Save button. Key in your User ID, Password and click the “Log In” button.
If you have forgotten MySST password, click the “Forgot password?” link to initiate the password reset process. For users applying under Exemption Schedule A, B, or C3/C4 (Trader) and imported services, you should enter your Non-Registrant Number in the SST Registration Number field as instructed.
Sign In MySST
What Is MySST in Malaysia?
MySST refers to the Sales and Service Tax system in Malaysia, operated by the Royal Malaysian Customs Department. It was introduced to replace the Goods and Services Tax (GST) starting 1 September 2018, following the change in government. MySST covers two main components: Sales Tax, imposed on certain imported and locally manufactured goods; and Service Tax, applied to specific taxable services provided by registered businesses.
MySST offers a digital platform that enables businesses to register, submit returns, make payments, and access tax-related information. The system is meant to make tax processes more manageable for companies and more transparent for enforcement. It enables the efficient monitoring and collection of indirect taxes without fully passing the burden to end consumers.
How Does MySST Function Within Malaysia’s Tax Framework?
MySST functions as the core system for managing indirect taxes in Malaysia, focusing on two components which is Sales Tax and Service Tax. Sales Tax is charged on taxable goods produced locally or imported, typically at 5%, 10%, or a specific rate, depending on the product category. Service Tax is imposed on designated services such as food and beverage, insurance, telecommunications, and professional services at a fixed rate of 6%.
The Royal Malaysian Customs Department (RMCD) is responsible for managing the system, including taxpayer registration, return submission, audit, and collection enforcement. Businesses registered under MySST must file tax returns every two months, pay any tax due within the stipulated time, and maintain proper documentation for audit purposes. This digital system simplifies the process for businesses and supports government revenue collection.
What Are the Key Responsibilities of the Royal Malaysian Customs Department in MySST?
The Royal Malaysian Customs Department administers MySST, handling registration, audits, and penalty enforcement. Businesses with an annual taxable turnover exceeding RM500,000 must register for SST. The department also conducts audits to verify compliance and imposes penalties for late filings or underpayment, which can include fines up to 200% of the tax due.
Who Needs to Register for MySST?
Businesses exceeding the RM500,000 annual turnover threshold must register for MySST. This includes manufacturers, importers, and service providers in sectors like hospitality, telecommunications, and professional services. Failure to register can result in penalties, including backdated tax payments.
What Are the Penalties for Non-Compliance with MySST?
Non-compliance with MySST regulations leads to penalties, including fines and legal action. Late SST return submissions incur a 10% penalty on the tax due, while deliberate tax evasion can result in fines up to RM50,000 or imprisonment. The Royal Malaysian Customs Department actively monitors compliance through audits and digital reporting systems.
How Are SST Rates Determined Under MySST?
SST rates vary by goods and services. Sales Tax ranges between 5% and 10% for goods like electronics and vehicles, while Service Tax is fixed at 6% for taxable services such as consulting and hotel accommodations. Certain necessities like basic food items and healthcare services are exempt.
What Documents Are Required for MySST Compliance?
Businesses must maintain SST invoices, tax returns, and supply records. Invoices must include the seller’s SST registration number, taxable amount, and tax charged. Records must be retained for seven years to facilitate audits. Digital tools like SST software help automate invoice generation and reporting.
How Does MySST Handle Input and Output Tax?
Input Tax refers to SST paid on business purchases, which registered businesses can claim as a credit. Output Tax is SST charged on sales, which must be remitted to the government. Businesses offset Input Tax against Output Tax, paying only the net difference in their monthly or quarterly returns.
What Are the Common Challenges Businesses Face with MySST?
Frequent challenges include complex classifications and frequent audits. For example, businesses in the food industry must distinguish between taxable processed foods and exempt raw ingredients. The Royal Malaysian Customs Department provides guidelines, but misinterpretations can lead to disputes.
How Does MySST Impact Cross-Border Trade?
Imported goods are subject to Sales Tax at the point of entry, while exported goods are generally exempt. Service providers catering to overseas clients may also qualify for exemptions, provided they meet documentation requirements. The Royal Malaysian Customs Department verifies cross-border transactions through customs declarations.
What Are the Digital Reporting Requirements for MySST?
Businesses must submit SST returns electronically via the MySST portal. The system mandates e-invoicing for transactions above RM100,000. Digital reporting reduces errors and speeds up processing, but businesses must ensure their software complies with Royal Malaysian Customs Department standards.
How Can Businesses Prepare for an MySST Audit?
Maintaining accurate records is critical for audit readiness. Businesses should reconcile SST invoices with financial statements and retain supporting documents like delivery orders and contracts. The Royal Malaysian Customs Department typically provides 14 days’ notice before an audit, focusing on discrepancies in taxable supply reporting.
What Are the Exemptions Under MySST?
Under Malaysia’s MySST system, certain goods and services are exempt from Sales and Service Tax to avoid burdening essential sectors and protect consumers. Common exemptions include basic food items like rice, fresh vegetables, and cooking oil, as well as healthcare and education services such as treatment at government hospitals and tuition provided by registered institutions. These exemptions ensure that essential goods and public interest services remain affordable.
However, businesses involved in exempt supplies must still register for SST if their annual taxable turnover exceeds the prescribed threshold, RM500,000 for service tax and RM500,000 to RM1 million for sales tax, depending on the business type. The Royal Malaysian Customs Department (RMCD) maintains and updates the exemption lists, which are published on their official website to guide business compliance.