Malaysia replaces its SST and tourism tax forms guidance with General Ruling No. 6/2026
This page records one dated change. For the rules in Malaysia as they stand today, see the Malaysia guide →
- Jurisdiction
- Malaysia
- Tax
- SST
- Change type
- Compliance
- Status
- In force
- Impact
- Plan ahead
- Effective
- 21 September 2026
- Authority
- Royal Malaysian Customs Department (RMCD)
- Systems
- Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
Businesses registered for Sales Tax, Service Tax or Tourism Tax in Malaysia — anyone filing returns, applications or payments under these forms.
Update SST/TTx registration, return and payment forms/procedures to conform to General Ruling No. 6/2026 effective 21 September 2026.
Tax engineReporting
The Royal Malaysian Customs Department (JKDM) issued General Ruling (Ketetapan Umum) No. 6/2026, prescribing the forms, statements, application procedures and payment methods under the Tourism Tax Act 2017, Sales Tax Act 2018 and Service Tax Act 2018, in force from 21 September 2026 and replacing General Ruling No. 1/2025 (issued 18 August 2025).
What changed in detail
The Royal Malaysian Customs Department (JKDM) issued General Ruling (Ketetapan Umum) No. 6/2026, prescribing the forms, statements, application procedures and payment methods under the Tourism Tax Act 2017, Sales Tax Act 2018 and Service Tax Act 2018. It took effect 21 September 2026, replacing General Ruling No. 1/2025 (issued 18 August 2025).
What it means
This is a forms-and-procedure refresh rather than a rate or scope change — the underlying tax obligations under the three Acts are unchanged. Any registered business or filing system referencing the previous Ruling No. 1/2025 form set should update to the new templates from 21 September 2026, since the earlier ruling is formally withdrawn rather than left running in parallel with the new one.
Proof
Ketetapan Umum ini berkuatkuasa pada 21 September 2026.This General Ruling comes into force on 21 September 2026.
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