SST-02 return: deadline and late payment penalty
File SST-02 and pay the tax by the last day of the month after your two-month taxable period ends. You have to file even when no tax is due.
At a glance
JKDMSST-02 return and payment
- Due
- Last day of the month after each two-month taxable period
- Grace period
- If the last day is a weekend or public holiday, it moves to the next day. File even if no tax is due.
- If late
- 10% late penalty, rising to 40%
- Official source
- mysst.customs.gov.my
Your taxable period
After the first one, each taxable period is two months long and ends on the last day of a month (Service Tax Act 2018 s.25(1)). Whether yours end in odd or even months follows your financial year end, and is set when you register. For a period ending 31 October 2026, the return and payment are due by 30 November 2026.
Weekends and public holidays
If the last day falls on a federal weekly holiday or federal public holiday, JKDM accepts the return and payment on the next day (JKDM Guide on Return and Payment, para 18).
Late payment penalty
- up to 30 days late: 10% of the tax
- 31 to 60 days: another 15% (25% in total)
- 61 to 90 days: another 15% (40% in total)
- the penalty stops at 40%.
Nil returns and cancelling
A return is required for every taxable period, even if you collected no tax. When your registration is cancelled, the final return is due within 30 days.
Not registered yet? See the SST registration threshold for your industry.
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Sources
Not tax advice. MyBizCalendar is a reminder tool, not a tax agent: we explain the published rules and never handle anyone's filing. Check the official source before you rely on a date. Checked against the official sources on 22 September 2026.