The Sabah government has decided to extend the deadline for its voluntary declaration program for the state sales tax (SST), originally set to conclude on December 31, 2023.
Datuk Mohd Sofian Alfian Nair (pic), the permanent secretary and sales tax director of the state Finance Ministry, announced that SST payers can now voluntarily register and settle their SST payments until March 31, 2024, without facing any penalties.
Initiated on August 15 last year, the voluntary disclosure program aimed to motivate SST payers, especially those involved in fishery commodities, scrap iron, and waste trading, to step forward and complete their SST registration and payments.
The extension is applicable to companies that have not previously registered for an SST license and those that have registered but have not yet declared specific sales transactions; these companies are now required to make the necessary declarations.
“Under this special programme, SST payers will not face penalties if their tax payments are submitted within the programme’s duration,” he said.
“Considering the positive response to this programme, which concluded on December 31, 2023, the Sabah Ministry of Finance announces an extension of the programme until March 31, 2024,” he said.
The taxation period involved is based on the effective date of SST on the respective products, which is fishery commodities brought out from Sabah from May 1, 2021 to August 14, 2023, and scrap iron and waste brought out from Sabah from February 1, 2022 to August 14, 2023.
The conditions and guidelines of the program remain unaltered.
