Compliance

SST-02 Reporting

Generate, review, and submit your bi-monthly SST-02 service tax return directly from IntBooks. Covers automatic categorization, manual adjustments, and MyTAX submission.

The IntBooks SST-02 module generates a complete RMCD-compliant service tax return from your invoices in seconds. This document covers how it works, what to review before submission, and how to handle edge cases.

Prerequisites

The SST-02 module is only available for organizations that:

  • Have SST registration enabled in Settings → Compliance
  • Have an SST registration number entered (RMCD-issued)
  • Have at least one taxable service category assigned to their account
  • Have completed at least one bi-monthly period of invoicing

If you’re newly SST-registered, the first SST-02 you generate may be a partial period.

How do I generate the return?

  1. Navigate to Accounting → SST-02 Filing.
  2. Select the taxable period. The system pre-fills the current bi-monthly period (e.g., Jan-Feb 2026).
  3. Click Generate Return.

The system pulls every taxable service supply from the period, categorizes them by service code, applies the correct rate (6% or 8% depending on category), and produces a populated SST-02 form covering all 14 sections.

Generation time: typically under 2 seconds for organizations with under 10,000 invoices per period.

How do I review the return?

The generated return is shown in a UI that mirrors the official RMCD form. Each section displays:

  • Section A — Taxable Supplies: total value of services subject to SST, broken down by service code. Click any line to drill down to the underlying invoices.
  • Section B — Exempted Supplies: zero-rated or exempted supplies (e.g., exports of services). Pulled from invoices flagged with the appropriate exemption code.
  • Section C — Service Tax Payable: calculated automatically as Section A × rate per line.
  • Section D — Adjustments: bad debt relief, refunds to customers, credits from previous periods. IntBooks pre-fills bad debt relief based on aged receivables; review and adjust.
  • Section E — Imported Services Tax: reverse-charge tax for foreign services consumed during the period. Pulled from supplier invoices flagged as Imported Services.
  • Section L — Net Tax Payable: final amount owed to RMCD. Section C + Section E − Section D.

What if I need to adjust a value?

For Section A, the values are calculated from invoices and cannot be edited directly — if a value is wrong, fix the underlying invoices and re-generate the return.

For Sections B, D, and E, you can manually adjust:

  1. Click the section header.
  2. Click the Adjustments tab.
  3. Add a manual entry with a description and amount.
  4. Save.

Manual adjustments are logged and timestamped. They appear in the audit trail next to the auto-generated values.

How do I submit to RMCD?

Once you’ve reviewed the return:

  1. Click Submit to MyTAX Portal.
  2. The system signs the return payload and transmits it to RMCD’s MyTAX API.
  3. MyTAX validates the return against its rules.
  4. On success, MyTAX returns an acknowledgment receipt with a unique reference number.
  5. The receipt is stored on the return record and linked to the period.

If MyTAX rejects, the error code and message are surfaced in the UI for fix-and-resubmit.

What happens after submission?

The return transitions from Generated to Submitted. The acknowledgment receipt is stored. IntBooks also:

  • Posts the SST liability to the accounting ledger as a payable to RMCD.
  • Schedules a payment reminder for the due date.
  • Locks the period so you can’t accidentally backdate invoices into a submitted period without an explicit unlock.

How do I pay the SST liability?

After submission, the SST payable is recorded in the Accounts Payable module as a bill to “Royal Malaysian Customs Department”. To pay:

  1. Navigate to AR/AP → Bills.
  2. Find the RMCD bill for the relevant period.
  3. Click Pay and select your bank account.
  4. The system records the payment and zeroes out the SST liability for the period.

You can also pay directly through the MyTAX portal and reconcile the bank transaction in IntBooks afterwards.

Common issues

”No taxable supplies in period”

The return shows zero in Section A even though you issued invoices during the period.

Cause: invoices were issued without an SST classification or with a classification that maps to a non-taxable code.

Fix: navigate to Invoices → Filter by period → check each invoice for SST classification. Update any that are missing or incorrect, then re-generate the return.

”Section C does not equal Section A × rate”

This is a MyTAX validation error.

Cause: typically a rounding issue when an invoice has line items with mixed SST rates and the system rounded each line individually instead of the total.

Fix: contact support — this is a known issue with one specific edge case in the late-2025 RMCD spec update. We can manually adjust the rounding for the affected period.

”Imported services not declared”

You imported foreign services (e.g., paid Adobe, Google, AWS, an overseas consultant) during the period, but Section E shows zero.

Cause: the supplier invoices were not flagged as Imported Services.

Fix: navigate to Suppliers → find the foreign supplier → toggle Imported Services Reverse Charge to On. Re-generate the return; Section E will populate.

See also