eKTP 83

SST
Part 4 of 4

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GST vs SST
 

How to appeal to de-register of SST with RMC
Recently, many GST registered person which not required to register under SST but are automatically registered as SST registered person.

 
To de-register your SST account, you can submit the following documents:

  1. Authorization letter

  2. Application for cancellation of letter with reasons

  3. Town Council License

  4. The latest reported income tax form (For YA 2018 or YA 2017) / Latest Audited report (For Sdn Bhd) / Latest Financial statement (For sole proprietor, LLP & Partnership)

  5. 3 sets of sales invoices

  6. Relevant licenses (Compulsory and applicable only for specific industry such as LMW license holder, free zone etc)


Reminder:

  1. All documents must use company's letterhead and duly signed by director/ owner of business

  2. All documents submitted to the government department must be prepared with two cover letters:
    • First copy act as proof of the date of submission for the follow up.
    • Second copy is for the inspection by government officer

  3. When you submit them to Custom, you must confirm the following with the officer who acknowledge your document:
    - How long does it take for this application (Lead Time)
    - Who is responsible for this application (KL or JB)
    - If we want to follow up, who are we looking for? (request extension number and email, do not accept the general inquiry email or number)

  4. If your industry is a "Proposed" duty-free goods or services, due to the official exemption order has not yet passed. Custom will not accept for the cancellation of this type of goods or services. (this have been confirmed with Customs officer)


Complete document shall be submitted to:

Bahagian Cukai Dalam Negeri
Tingkat 1, Menara Kastam,
80990 Johor Bahru, Johor.
Tel: 07-2225666 (Ext: 2012/2017/2019)