Enhancement SST-02 (2025) Form and New SST Tax Codes

Overview:

This enhancement includes updates to the SST-02 Form for September 2025 amendment and the addition of new SST tax codes to comply with the latest requirements from the Royal Malaysian Customs Department (RMCD).
 

The new tax codes — SVTE-GR, SVTE-OTH, SVT-NTS, and IM-SVT8% — have been introduced to support the of service tax transactions. These changes ensure accurate reporting in the SST-02 Form and seamless submission
 

Users can now view and generate the enhanced SST-02 (2025) Form directly in the system, reflecting the new tax codes and updated tax computation format.

Scenario:

When users apply the new SST tax codes — SVTE-GR, SVTE-OTH, SVT-NTS, and IM-SVT8% — in their transactions, the system will automatically include these amounts in the relevant sections of the SST-02 Form (September 2025 onwards).

Solution:
1. GST/SST > SST Returns > Click on Service Tax Returns

 Users can now preview the updated SST-02 (2025) format effective from September 2025. The previous SST-02 format is still available for viewing if needed.

2. In Tax Codes maintenance, for the existing tax code SVTE is remain in the system additional description is added for better understanding about this tax code. Previously this tax code appeared in SST 02 form Part D item 18(c). And now, it appeared in SST 02 (2025) form Part D item 18(c)-1

3. In Tax Codes, a new tax codes created for SVTE-GR  

Explanation:
 Intra-group relief: The value of taxable services that qualify for exemption under the group relief facility (within the same group of companies)

It displayed in SST-02 (2025) report Part D – item 18 C – 2

4. In Tax Codes maintenance, a new tax codes created for SVTE-OTH  

Explanation:
 Other exemptions: The value of taxable services granted exemption by the Minister pursuant to subsection 34(3)(a) of the Service Tax Act 2018

It displayed in SST-02 (2025) report Part D – item 18 C – 3 

5. In Tax Codes maintenance, a new tax codes created for SVT-NTS
Explanation:
 Total Value of Non-Taxable Services

Value of non - taxable services provided by the service provider. (This column shall be completed by service tax registered persons only)

It displayed in SST-02 (2025) report Part D – item 18 D