The Royal Malaysian Customs Department has issued a notice dated 8 July 2021, which provides an extension for any taxpayers that were unable to meet their Sales and Service Tax (SST) return and payment obligations for the period April to May 2021 by 30 June 2021 due to the movement control order for COVID-19. This includes that late submission penalties will be waived for returns and payments that were due for April to May 2021 as long as the returns and payment are submitted and an application for the penalty waiver is made by 31 July 2021.