Extension of time for submission of SST return and payment of tax due on 30 June 2021

RMC announcement -Extension of time for submission of return and payment of tax due on 30 June 2021

The Royal Malaysian Customs Department (RMC) has recently allowed extension of time until 31 July 2021 for submission of SST-02 form and payment of SST to SST registered persons/manufacturers affected by the MCO 3.0.

The extension of time for submission of SST-02 form and payment of SST is done by waiving the penalties arising from the late submission of SST-02 form and payment of SST.

Registered persons/manufacturers who are late in the submission of their SST-02 returns and payment of SST due to the MCO3.0 can now apply to their respective zone/state RMCD offices for waiver of penalties on the late submission returns and payment SST.

In other words, the waiver of penalties require application in writing to RMC.

It is not automatic given to register persons/manufacturers.

Source
RMC announcement on 9/7/21

http://www.mysst.customs.gov.my/assets/document/Annoucement/Penghantaran%20dan%20pembayaran%20CJ%20dan%20CP%20bagi%20tempoh%20bercukai%20April%20Mei.pdf

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