SST Registration Application (Malaysia)
SST REGISTRATION APPLICATION
Sales Tax Act 2018 (Act 806) / Service Tax Act 2018 (Act 807) | Royal Malaysian Customs Department (RMCD)
Business Name: [Business Name]
SSM Registration No.: [SSM Reg No]
Registered Address: [Registered Address]
Business Address: [Business Address]
Contact Person: [Contact Person]
Email: [Contact Email]
Phone: [Contact Phone]
REGISTRATION DETAILS
Type of SST Registration: [Registration Type]
Taxable Goods / Services Description: [Taxable Activity Description]
Proposed Effective Date: [Proposed Effective Date]
Annual Taxable Turnover: [Annual Taxable Turnover]
Basis of Registration: [Registration Basis]
Note: Once registered, the business must charge SST on all taxable goods or services from the effective date, file bimonthly SST-01 (sales tax) or SST-02 (service tax) returns, and remit collected SST to RMCD by the last day of the month following each taxable period under the respective Acts. Failure to register when required attracts penalties of RM 500 to RM 50,000.
DECLARATION
I, [Director Name] (NRIC: [Director NRIC]), being a director / sole proprietor / authorised signatory of [Business Name] (SSM Reg No.: [SSM Reg No]), hereby declare that all information provided in this SST Registration Application is true, correct, and complete. I confirm that the annual taxable turnover from taxable goods / services is [Annual Taxable Turnover] and that the effective date of SST liability is [Proposed Effective Date].
Signature: ____________________________
Name: [Director Name]
NRIC: [Director NRIC]
Date: [Application Date]
Company Stamp: ____________________________
Director / Authorised Signatory
________________
Signature
What Is a SST Registration Application (Malaysia)?
A SST Registration Application in Malaysia sets out the particulars an applicant must provide to obtain the approval concerned.
The Sales and Services Tax (SST) was reintroduced in Malaysia on 1 September 2018, replacing the Goods and Services Tax (GST) that operated from April 2015 to August 2018 under the Goods and Services Tax Act 2014 (Act 762). The reintroduction of SST was a significant policy reversal by the Pakatan Harapan government elected in May 2018, returning Malaysia to a non-credit-based consumption tax system. The SST framework consists of two separate statutes — the Sales Tax Act 2018 and the Service Tax Act 2018 — each with its own registration, filing, and compliance requirements.
For service tax, mandatory registration is required under Section 13 of the Service Tax Act 2018 when a person's annual taxable turnover from providing taxable services prescribed in the First Schedule to the Service Tax Regulations 2018 exceeds RM 500,000. Voluntary registration is available to persons below the threshold under Section 14. Upon registration, RMCD issues an SST registration number (format W12-XXXXXXXX-XXXXXXXX) and designates the bimonthly taxable period cycle.
For sales tax, mandatory registration is required under Section 12 of the Sales Tax Act 2018 when a manufacturer's annual sales value of taxable goods exceeds RM 500,000. The registration threshold applies to taxable goods only; sales of exempt goods (listed in Schedule A) do not count towards the RM 500,000 threshold. A manufacturer who fails to register when required is liable to a fine of RM 500 to RM 50,000 under Section 15 of the Sales Tax Act 2018.
SST registration applications are submitted through the MyST online portal (mysst.customs.gov.my). The application requires the business to provide its SSM registration details, description of taxable activities, annual turnover figures, and supporting financial documents. RMCD aims to process registration applications within 10 working days; complex applications involving manufacturing licences may take longer.
The legal framework governing the SST Registration Application (Malaysia) in Malaysia draws on several key statutes and regulatory bodies. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Parties executing a SST Registration Application (Malaysia) in Malaysia should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Sales Tax Act 2018 and Service Tax Act 2018 set the foundational requirements.
When Do You Need a SST Registration Application (Malaysia)?
An SST Registration Application in Malaysia is required in the following circumstances.
SST registration is required when a company's annual turnover from taxable services — defined in the First Schedule to the Service Tax Regulations 2018 — first exceeds RM 500,000. The company must apply for registration within 30 days of the date on which the RM 500,000 threshold is reached, under Section 13(1) of the Service Tax Act 2018. The effective date of registration is the date the threshold is exceeded, not the date of application.
SST registration is needed when a newly established manufacturer of taxable goods expects annual sales to exceed RM 500,000. Manufacturers are required to register before commencing taxable manufacturing activities to avoid the need for retrospective registration and back-payment of sales tax under Section 12 of the Sales Tax Act 2018.
SST registration is required when a foreign company establishes a permanent establishment in Malaysia that provides taxable services — such as an overseas IT company setting up a Malaysian subsidiary providing software services. The Malaysian entity is a separate taxable person from the foreign parent and must register independently with RMCD.
SST registration is needed when a company already registered for one SST type — for example, a manufacturer registered for sales tax — also commences providing taxable services that exceed the service tax threshold. Separate service tax registration is required for the service component; the two registrations operate independently.
SST voluntary registration is appropriate for businesses below the RM 500,000 threshold that provide services to GST-registered overseas customers. Voluntary registration allows the business to issue SST invoices that overseas customers may require for their own compliance purposes, and establishes the business's SST number for future use when the threshold is exceeded.
What to Include in Your SST Registration Application (Malaysia)
A complete SST Registration Application for Malaysia must contain the following essential elements.
Applicant Identification: The full legal name, SSM registration number, business registration number, and registered and business addresses of the applicant must be stated. For a company under the Companies Act 2016, the SSM number is in the format 202XXXXXXXXX; for a sole proprietor or partnership, the Registration of Businesses Act 1956 registration number must be provided.
Type of Registration Applied For: The application must specify whether registration is sought under the Sales Tax Act 2018 (as a licensed manufacturer), the Service Tax Act 2018 (as a service tax operator), or both. The description of taxable goods (with HS tariff codes for manufacturers) or taxable services (with reference to the First Schedule group for service providers) must be stated.
Annual Taxable Turnover: The applicant must declare its annual taxable turnover from taxable goods or services for the 12 months preceding the application. Where the applicant is newly established, a projected annual turnover based on business projections must be provided. RMCD uses this information to determine the registration threshold status and assign the taxable period cycle.
Business Activity Description: A detailed description of the manufacturing process (for sales tax applications) or the types of taxable services provided (for service tax applications) must be provided. For manufacturers, details of raw materials, production capacity, and product categories are required. For service providers, the service tax group under the First Schedule to the Service Tax Regulations 2018 must be identified.
Bank Account Details: The applicant's primary business bank account details must be provided for RMCD's records, to support any potential refunds of overpaid SST.
Director / Partner Authorization: The application must be signed by a director (for companies) or the sole proprietor/partner, confirming the accuracy of all information. The authorised signatory's NRIC and designation must be stated.
SupportingDocuments: SSM certificate of incorporation or business registration, latest audited or management accounts, SSM Form 49 (directors and officers), and for manufacturing applications, factory layout plans and production process descriptions may be required by RMCD during processing.
Additional compliance elements for a SST Registration Application (Malaysia) used in Malaysia include: Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Forms-legal.com provides this template as a starting point for Malaysia-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). SST Registration Application (Malaysia) (Malaysia) [Legal document template]. Forms Legal. https://forms-legal.com/malaysia/government/tax-forms/sst-registration-application-malaysia
"SST Registration Application (Malaysia) (Malaysia)." Forms Legal, 2026, https://forms-legal.com/malaysia/government/tax-forms/sst-registration-application-malaysia.
@misc{formslegal-sst-registration-application-malaysia,
author = {{Forms Legal}},
title = {SST Registration Application (Malaysia) (Malaysia)},
year = {2026},
howpublished = {\url{https://forms-legal.com/malaysia/government/tax-forms/sst-registration-application-malaysia}},
note = {Free legal document template. Based on Sales Tax Act 2018 and Service Tax Act 2018}
}Frequently Asked Questions
A business must register for SST in Malaysia when its annual taxable turnover exceeds the prescribed threshold under the respective SST legislation. For service tax, mandatory registration is required within 30 days of the date the annual taxable turnover from prescribed taxable services (First Schedule to the Service Tax Regulations 2018) exceeds RM 500,000, under Section 13(1) of the Service Tax Act 2018 (Act 807). For sales tax, a manufacturer must register before commencing taxable manufacturing activities or within the prescribed period under Section 12 of the Sales Tax Act 2018 (Act 806) once the RM 500,000 threshold for annual sales of taxable goods is exceeded. The effective date of registration is the date the threshold is exceeded. Failure to register exposes the business to penalties of RM 500 to RM 50,000 under Section 15 of the respective Acts, plus a back-assessment for all SST that should have been collected since the registration date.
SST registration applications in Malaysia are processed by the Royal Malaysian Customs Department (RMCD) through the MyST online portal (mysst.customs.gov.my). RMCD's published service standard is to process complete SST registration applications within 10 working days of receiving all required documents. Applications that are incomplete — missing SSM documents, financial statements, or activity descriptions — will be queried by RMCD and the processing clock pauses until the applicant responds. Manufacturing licence applications under the Sales Tax Act 2018 (Act 806) that require site visits or product classification verification may take longer — up to 30 working days. Upon approval, RMCD issues the SST registration certificate electronically, and the registration number can be used on SST invoices from the effective date. Applicants who have not received a response within 15 working days should follow up with the relevant RMCD processing centre handling their application.
Yes. A business registered for SST in Malaysia may apply for voluntary deregistration if its annual taxable turnover has fallen below the RM 500,000 threshold and is unlikely to exceed it again in the near future, under Section 17 of the Service Tax Act 2018 (Act 807) or Section 16 of the Sales Tax Act 2018 (Act 806). The deregistration application is submitted through the MyST portal with supporting financial evidence showing the turnover decline. RMCD will approve deregistration once satisfied that the eligibility criteria for deregistration are met, and the effective date of deregistration is as determined by RMCD. Upon deregistration, the business must file a final SST return for the period up to the deregistration date, cancel all outstanding SST invoices, and notify regular customers that SST will no longer be charged. A business that deregisters and subsequently exceeds the RM 500,000 threshold again must re-register within 30 days.
SST (Sales and Services Tax) and GST (Goods and Services Tax) are distinct tax systems that applied at different times in Malaysia. GST operated from 1 April 2015 to 31 August 2018 under the Goods and Services Tax Act 2014 (Act 762) at a single rate of 6%, applicable across virtually all goods and services with limited exemptions, using a credit-offset mechanism where input tax paid could be offset against output tax collected. SST, reintroduced on 1 September 2018 under the Sales Tax Act 2018 (Act 806) and Service Tax Act 2018 (Act 807), is a dual-tax system: sales tax applies at the manufacturer/importer level on taxable goods, while service tax applies at the service provider level on prescribed taxable services. SST has no input tax credit — there is no mechanism to offset SST paid as a purchaser against SST collected as a seller. The registration thresholds differ (RM 500,000 for both SST types versus RM 500,000 for GST historically), and SST registration is category-specific rather than the single-number system under GST.
The SST obligation for e-commerce businesses in Malaysia depends on whether the business is a manufacturer of taxable goods or a provider of taxable services under the Sales Tax Act 2018 (Act 806) and Service Tax Act 2018 (Act 807). A Malaysian e-commerce retailer that only resells imported or domestically manufactured goods (without manufacturing itself) is generally not required to register for sales tax — the tax has already been collected at the manufacturer or import stage. However, if the e-commerce platform itself provides taxable services — such as marketplace commission services, digital platform fees, IT subscription services, or advertising services — and its annual taxable turnover exceeds RM 500,000, service tax registration is required under Section 13 of the Service Tax Act 2018. RMCD has issued guidance on digital services: foreign service providers supplying digital services (e.g., Netflix, Spotify, Adobe) to Malaysian consumers are required to register for a simplified SST digital services registration under Section 56A of the Service Tax Act 2018, which applies from 1 January 2020.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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