Compliance

SST-02 Reporting

Prepare your SST-02 service tax figures in IntBooks: output tax by rate, reconciled to the ledger and exported to CSV, ready to file on MySST.

By IntBooks Editorial Team · Last updated: 29 September 2026

The IntBooks SST-02 report works out the sales and service tax output for a taxable period from your posted invoices. It checks the result against your ledger and exports the figures to CSV. You then file the SST-02 return and pay on RMCD’s MySST system.

IntBooks does not submit the return to RMCD, and RMCD offers no public filing API for SST-02.

Prerequisites

  • Your organisation is registered for Service Tax with RMCD.
  • Your sales invoices use the correct tax codes. IntBooks holds the service tax rates currently in force: 8% standard, and 6% for food and beverage, telecommunications, parking and logistics (RMCD, MySST background).
  • Invoices for the period are posted, not left as drafts.

How do I generate the report?

  1. Go to Accounting → SST-02.
  2. Enter the period start and period end. A taxable period is normally two months ending on the last day of a month (Service Tax Act 2018, s.25). Use the period on your registration.
  3. Click Generate Report.

What does the report show?

  • Sales tax output and service tax output for the period.
  • Breakdown by tax type and rate. Each line shows the taxable amount and the tax amount.
  • Net tax payable, itemised from your invoice lines.
  • SST-payable ledger figure for the same period. If the ledger holds SST that no invoice line explains, a warning shows the unexplained amount. Typical causes are SST posted without an invoice (such as POS sales) and invoices whose ledger entry hasn’t posted. Resolve it before you file.
  • Invoices not in MYR are listed and left out of the breakdown.

What if a figure looks wrong?

The report is calculated from your invoices and can’t be edited directly. Fix the source document and generate the report again. Common causes:

  • An invoice has the wrong tax code, or no tax code. Correct it and regenerate.
  • An invoice falls outside the period. Check the invoice date.
  • The report and the ledger disagree. Look for manual journals posted to the SST-payable account, POS sales, and invoices voided or re-dated after posting.
  • A foreign-currency invoice is missing. Invoices not in MYR are excluded from the breakdown, so work out their MYR tax separately.

What isn’t included?

Work these out separately and add them when you file on MySST:

  • Imported taxable services. A registered person accounts for these in the SST-02 for the relevant period (RMCD notice). The report does not calculate them.
  • Bad-debt refund claims under s.35 of the Service Tax Act 2018.
  • Timing by payment received. Service tax is due when payment is received, or 12 months after the service if it is still unpaid (s.11). The report is based on your posted invoices for the period, so adjust for invoices that are still unpaid if your tax point differs.

How do I export the figures?

Click Export CSV. The file has one row per tax type and rate (taxable amount and tax), followed by the totals. Keep it with your return workings.

How do I file and pay?

  1. Log in to MySST and complete the SST-02 return for the period using the reviewed figures, plus any items from “What isn’t included?”.
  2. Pay by the last day of the month after the taxable period ends (MySST FAQ).
  3. Record the payment in IntBooks against your SST-payable account.

See also