What Is It?
The SST-02 return is the periodic filing that every registered taxable person must submit to RMCD through the MySST portal. It reports the Sales Tax or Service Tax you charged and collected during each taxable period, along with any adjustments.
File your SST returns on time
Why You Need It
- Every registered taxable person must file the SST-02 return for each taxable period, whether or not any tax was collected.
- Late or missed filings attract penalties and can trigger an audit from RMCD.
- Accurate filings prevent overpayment or underpayment of tax, both of which create complications down the line.
What You'll Need
- Sales and purchase records supporting the period's return
- SST-compliant invoices
Pricing
Frequently Asked Questions
SST returns are filed every two months (bimonthly). Your taxable period is assigned by RMCD at registration and the return is due within 30 days after the period ends.
A penalty of 10% on the tax payable is imposed for late filing. Additional penalties of up to 40% can apply if the delay extends further. Interest may also accrue on unpaid amounts.
Yes. A nil return must be filed for every taxable period, even if no taxable transactions occurred. Failing to file a nil return still attracts a penalty.
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We prepare and submit your SST-02 return each period so you never miss a deadline.
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