We have been informed that officers from the Royal Malaysian Customs Department are currently visiting law firms to conduct checks on SST compliance. Letters issued under Section 58 of the Service Tax Act 2018 (“the Act”) require firms to furnish documents such as practising certificates, sales summaries and invoices, and profit & loss statements. Members have also reported being asked to acknowledge a “Surat Pengenalan dan Pengesahan” to confirm the officers’ visit.
Members are advised to cooperate, as Customs is empowered to carry out such verifications under the Act, similar to the Inland Revenue Board (LHDN) for income tax matters. Members may refer to the Act for the scope of Customs’ powers.
However, please take note of the following:
1. The inquiry must remain strictly confined to the office account. If any requests are made for client files, client accounts, or any materials potentially subject to legal professional privilege, kindly inform the Johore Bar Committee or the Bar Council immediately. The Bar Council will assist where such issues arise.
2. Customs officers must present valid letters of authorisation. Members are advised to verify the officers’ identities by checking their photo ID and confirming their details with Customs Johor if in doubt.
Members are reminded to ensure that their firm’s SST registration status (if applicable) and records are up to date.
We will continue to monitor developments and update members accordingly.
FADHIL IHSAN BIN MOHAMAD HASSAN
CHAIRMAN