Malaysian business licence·Federal
Sabah Sales Tax (SST)
Issued by Kementerian Kewangan SabahSales Tax Enactment 1998
Overview
The Sabah Sales Tax (SST) is a tax rate of 5% applied to the value of declared goods (Fishery Commodities) under the Customs Regulations 1977. Businesses that sell these goods need this licence to comply with local tax regulations.
Key details
Governing Act
Sales Tax Enactment 1998
Agency fees
Varies by local authority
Validity
Annual renewal typical
Issuing authority
Kementerian Kewangan Sabah
Fees shown are government / local-authority fees payable to the issuing agency. Emerhub charges a separate service fee for handling the application end-to-end.
Eligible applicants
Companies
Application requirements
- Completed application form must be submitted with the following attachments:
- Certified copy of the applicant's identity card;
- Certified copy of Form 49, Companies Act 1965, Section 141 (6);
- Certified copy of a valid business licence (under the Trading Licensing Ordinance 1948) for the relevant district;
- Or certified copy of a licence/document from the Royal Malaysian Customs Department (Export Permit, if applicable)