NO. NEWS TITLE NEWS CONTENT
1
NOTICE ON DECLARATION OF PREMIUM CHARGES AND OFF-SPEC CLAIMS FOR STATE SALES TAX PURPOSES

To:
All Taxable Persons

NOTICE ON DECLARATION OF PREMIUM CHARGES AND OFF-SPEC CLAIMS FOR STATE SALES TAX PURPOSES

Please be informed that this notice is issued to clarify the treatment of premium charges and off-spec claims for State Sales Tax (SST) purposes under the State Sales Tax Ordinance, 1998, in respect of Crude Palm Oil (CPO) and Crude Palm Kernel Oil (CPKO).

1. Premium Charges

Any premium received from buyers, including premiums related to quality specifications, sustainability requirements or low free fatty acid (FFA) levels, shall be treated as part of the sale value of the goods.

Accordingly, such premium charges must be declared and are subject to State Sales Tax.

2. Off-Spec Claims

Where an off-spec claim arises due to the goods delivered not meeting contractual specifications, and such claim is reflected through a credit note, debit note or separate invoice, it shall be treated as a reduction to the sale value.

State Sales Tax shall therefore be calculated based on the net sale value after deduction of the off-spec claim.

3. Effective Date

The above treatment shall apply to prescribed accounting periods commencing on 1 January 2026.

Taxable persons are required to ensure that premium charges and off-spec claims are properly recorded and declared in their State Sales Tax returns in accordance with this notice.

Thank you.

 DECLARATION OF PREMIUM CHARGE AND OFF-SPEC CLAIM

 
2
📢 SYSTEM ANNOUNCEMENT – NEW FEATURES UPDATE

Dear Valued Users,

We are pleased to inform you that the following enhancements have been implemented in the system to improve user experience and notification efficiency:

1. Multiple Email Address Support

You may now update your user profile with multiple email addresses.
Simply separate each email address using a semicolon ( ; ).
All system notifications will be automatically sent to every email address listed in your profile.

Example:
user1@email.com; user2@email.com

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2. Automatic Notification of Official Receipts

All official receipts issued by our Department (excluding payments made through SPay Global and Service Sarawak (UTC)) will now be automatically emailed to you along with a copy of the receipt.

You may also retrieve all your official receipts directly from the system at any time for your reference.

For further assistance or enquiries, please contact our support team @ 082-495959.

Thank you.




 

 





 
3
Server Maintenance
Date: 05/11/2025 (Wednesday) Time: 12:00pm Estimated downtime: 10 - 30 Minutes Any inconvenience caused is much regretted.
4
Important Notice: Website Maintenance Scheduled
Dear all, We'd like to let you know that our website will be scheduled for maintenance on 04.10.2025 (Saturday) from 8.00 a.m. to 2.00 p.m. During this period, the website will be temporarily unavailable. This maintenance is essential for enhancing our website's performance, implementing necessary updates, and ensuring a smoother user experience moving forward. We apologize for any inconvenience this may cause and appreciate your patience and understanding. Rest assured, our team will work diligently to complete the maintenance as quickly as possible. Thank you for your continued support. Sincerely, Comptroller office
5
Important Notice: Website Maintenance Scheduled
Dear all, We'd like to let you know that our website will be scheduled for maintenance on 27.02.2025 (Thursday) from 8.00 p.m. to 12.00 midnight. During this period, the website will be temporarily unavailable. This maintenance is essential for enhancing our website's performance, implementing necessary updates, and ensuring a smoother user experience moving forward. We apologize for any inconvenience this may cause and appreciate your patience and understanding. Rest assured, our team will work diligently to complete the maintenance as quickly as possible. Thank you for your continued support. Sincerely, Comptroller office
6
IMPLEMENTATION OF DIGITAL SIGNATURE AND EFORMS
Dear all Taxable Persons, Kindly be informed the use of digital signature for all documents processed through the State Sales Tax System (eSST) has commenced on 19th August 2024. Therefore, hard copies of Form 2, Form 4 and bills will no longer be issued or sent to your office. Instead, the said documents will be automatically forwarded to your registered email. Additionally, you may access and retrieve all relevant documents directly from the system. For any clarifications / enquiries please contact officers as per listed below: Contact person (Tel: 082-495959): 1. Zuryah Binti Mohamad ; 2. Liew Pay Hsia 3. Dayangku Nur Izzati Binti Awang Dewa Thank you.
7
REMINDER: Foreign Currency Exchange Rate
The Taxable Person is required to use the selling rate of exchange prevailing in Malaysia as determined by Bank Negara Malaysia at the time the sale took place. [Regulation 2 & 18(k), State Sales Tax (Amendment) Regulations,2018].

Therefore, please use the Selling rate at 12 noon session for all the foreign currency at the date of invoice issued.

Failing which the taxable person shall be liable to a penalty not exceeding RM30,000.00 under Regulation 20 and 21 of SST Regulation 1998.
8
Important System Enhancement: Mandatory Upload of Sales Summary Listing
Dear all Taxable Person, We are excited to announce a recent enhancement to our system aimed at improving transparency and compliance for all taxable persons. As part of this enhancement, a new mandatory field has been added, requiring all taxable persons to upload a sales summary listing detailing the sales amount declared. The sales summary listing is designed to provide a comprehensive breakdown of the total sales amount declared for each month. This breakdown should include the following information for each transaction: 1. Invoice Number 2. Quantity of Products Sold 3. Unit Price 4. Type of Products 5. Amount Subject to State Sales Tax (SST); and 6. other information if any. Note: You are NOT required to upload invoices or other supporting documents. We understand that adapting to this new requirement may require some adjustment. However, we believe that the benefits of increased compliance and transparency far outweigh any inconvenience. To comply with this new requirement, please ensure that your sales summary listings are uploaded accurately and in a timely manner. Should you have any questions or require assistance with this new feature, please don't hesitate to contact our support team for guidance. Thank you for your cooperation in implementing this important enhancement. Best regards, Comptroller of State Sales Tax, Sarawak Office
9
Action Required: Update Your Profile Information
Dear all Taxable Person, We hope this message finds you well. We are writing to inform you about an important update regarding your profile information in our system. It has come to our attention that some user profiles are incomplete or outdated. To ensure that we have the most accurate and up-to-date information, we kindly request all users to review and update their profiles at their earliest convenience. Updating your profile information is crucial for several reasons: Accuracy: Correct information ensures we can effectively communicate with you and provide relevant updates. Security: Keeping your profile information up to date helps us maintain the security of our system and protects your account from unauthorized access. To update your profile, please log in to your account and navigate to the profile section (at the top-right corner of your login page). Ensure that all required fields are filled out accurately. If you encounter any difficulties or have any questions, please don't hesitate to reach out to our support team for assistance. We appreciate your cooperation in this matter. Thank you for your attention to this important task. Best regards, Comptroller of State Sales Tax, Sarawak Office
10
FAQ - SST Timber Products
The FAQ for State Sales Tax imposed on the export of the selected timber products can be found through the link below:- https://treasury.sarawak.gov.my/web/attachment/show/?docid=WGRBMWZJaE9DaHNBMWZwSDNqZDVDUT09OjpgzThRheYlo232Kguu8cxn If you need further clarification, please contact the State Taxation Unit @ 082-495959.
11
Gangguan Talian Telefon
Untuk makluman, pejabat kami sedang mengalami gangguan talian telefon dan dalam proses menyelesaikan masalah tersebut. 2. Kami memohon maaf atas kesulitan yang dialami dan sebarang pertanyaan atas cukai jualan negeri (SST) boleh menghubungi pihak kami melalui e-mel seperti di bawah: 2.1 "Liew Pay Hsia" ; 2.2 "Dayangku Nur Izzati Binti Awang Dewa" ; 2.3 "Sim Yung Lee" ; 2.4 "Hidayati Binti Mahmud" ; 2.5 "Erfan Ismail B. Hassan" ; 2.6 "Mohd Iswandi Bin Naruddin" ; 2.7 "Nurzairy Bin Mohamed" ; Sekian, harap maklum.
12
Server Maintenance
Date: 29/06/2022 (Wednesday) Time: 10:00pm Estimated downtime: 10 - 30 Minutes Any inconvenience caused is much regretted.