Sales and Service Tax (SST) Penalties and Offences
Rising Global Consultants
Sales and Services Tax (SST)
Offenses and Penalties
Late payment penalty for sales and services tax
The penalties for late payment of tax are as follows:
First 30 days: 10% of the unpaid tax amount
60 days: 15% of the unpaid tax amount.
90 days: 15% of the unpaid tax amount.
After 90 days: Up to 40% of the unpaid tax amount
Penalties for tax evasion
First offense: Either or both penalties apply
Fine: Between 10 to 20 times the tax amount
Maximum imprisonment: Up to 5 years
Second offense: Either or both penalties apply
Fine: At least 20 times but not exceeding 40 times the tax amount
Possible imprisonment: Up to 7 years
Simultaneous implementation of customs fines shall not exceed 50% of the tax amount.
Welcome to Contact Us
Phone Number: +60 3-8682 1802 | E-mail: officer@rising.com.my