Form SST-ADM & Form SST-ADM 2：Voluntary Declaration of Taxes Under Sales Tax and Service Tax Act

The Royal Malaysian Customs Department (RMCD) has issued the following forms on its MySST website on 1 August 2023.

Here is a summary of the SST-ADM and SST-ADM 2 forms:

SST-ADM

Purpose: For voluntary declaration to pay sales or service tax to Royal Malaysian Customs Department.

Used when:

1. Declaring sales tax for breach of exemption conditions under the Sales Tax Act 2018
2. Other payments under the Sales Tax Act 2018 or Service Tax Act 2018
   • Must state reason and details of declaration.

SST-ADM 2

Purpose: For voluntary declaration to pay sales tax for goods acquired under Sales Tax (Person Exempted from Payment of Tax) Order 2018.

Used when:

• Breach of sales tax exemption conditions
• Other voluntary payments under the Sales Tax or Service Tax Acts

Key Notes:

• Get the Kod Hasil for each payment from the Customs Domestic Taxes Division.
• The declaration does not prevent Customs from audits or legal action for any breach.
• Pay at the designated collection centres listed.
• Ensure forms are completed and signed in duplicate copies.

References:-

213.1-SST-ADMDownload

213.2-Lampiran-1Download

213.3-Lampiran-2Download

213.4-SST-ADM-2Download