Sales & Service Tax (SST)
Sales Tax Act 2018 · Service Tax Act 2018
- Max fine
- RM30k
- Jail
- 2 yrs
What the law requires
Businesses with taxable sales or services above RM500,000 in 12 months must register with JKDM and file returns on time.
Penalty: Up to RM30,000, 2 years' jail, or both for not registering; late payment adds up to 40% of the unpaid tax






