Public Programs
UNDERSTANDING MALAYSIA SALES AND SERVICES TAX (SST)
Course objective
On completion of the programme, participants will be able to:
- Understanding the concept and scope of Malaysian Sales and Service Tax (SST)
- Understand the different between GST and SST and the impact on your business
- Understanding the SST implementation mechanism
- Aware and understand the various Exemption, Benefits and Facilities available in SST
- Aware of SST taxable period and returns submission deadline
- How to claim Sales Tax credit
- How to get exemption of Service Tax
- Getting an update of the latest development on SST
- Understanding the Price Control and Anti Profiteering Act
WHO SHOULD ATTEND
Business Owners, Entreprenueurs, Accounting/Finance Operation Professionals, Managers, Senior & Junior Executives who administer and manage and execute SST filing and approve payments.
Course Content
INTRODUCTION
- What is SST and how it work?
- Threshold and Rate
- SST taxation in Malaysia
- How Acts (Laws) are created in Malaysia
- Previous GST implementation and impacts.
- Why government implement SST
- Transition from GST 6% to 0% and then to SST
- Latest update on sales tax imposed on certain sectors effective 1 July 2025 and steps on registering, filing and paying sales tax.
GOODS AND SERVICES TAX (GST) to (SALES & SERVICE TAX) SST Era
- GAF analysis
- SST 2.0
SALES TAX
- Sale Tax Act 2018, Sales Tax (Rate of Tax) Order 2022 and its related rules and regulations
- Sales Tax mechanism
- Test for Sales Tax
- Definition of Manufacturing and taxable person
- Registration of sales tax-do and don’ts
- Impact on sales tax under e-Invoicing
Expansion of scope of sales tax effective 1 July 2025. Transitional provisions before 1 July 2025 – Sales Tax (Rates Of Tax) Order 2025
- Submission of return, payment and late payment penalty
- Treatment for Designated Areas and Special Areas
- Facilities available in Sales Tax Act
- Tax Credit System
- Sales Tax Policy
- Low Value Goods
SERVICE TAX
- Service Tax mechanism
- Tax Rate and Taxable Services based on changes of Tax rate from 6% to 8% effective 1 March 2024 on most taxable goods and services.
- Registration for service tax filing
- Impact of SST in e-Invoicing
Expansion of scope of service tax on certain sectors (LATEST – effective 1 July 2025. Transitional provisions before 1 July 2025 – Service Tax (Rates Of Tax) (Amendment) Order 2025
- Submission of return, payment and late payment penalty
- Facilities under Service Tax
- Treatment for Designated Areas and Special Areas
- Grouping of Services – Service Tax Regulations
- Exemption of Service Tax
- Digital Service Tax
- Group Relief
- Service Tax Policy
- New addition of Taxable Services
PRICE CONTROL AND ANTI PROFITEERING ACT
- Understanding the Act
MISCELLANEOUS AND LATEST UPDATE/SCENARIOS
- Assessment Dispute
- Draw back, Refund and Remission
- Latest SST Public Ruling – real time update (post 1 July 2025, if applicable)
- 15 & 16 DEC 2025
- MON & TUE
- 9AM - 5PM
- WYNDHAM GRAND KUALA LUMPUR BANGSAR / REMOTE ONLINE TRAINING
By: HYBRID PUBLIC PROGRAM
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