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:
- Declaring sales tax for breach of exemption conditions under the Sales Tax Act 2018
- 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:-