Public Programs
UNDERSTANDING MALAYSIA SALES AND SERVICES TAX (SST)
Course Overview
The Malaysian Sales and Service Tax (SST) have been implemented on the 1st September 2018 replacing the Goods and Service Tax (GST). The last recent SST rates which had increased for certain goods and services to 8% from 6% was effective 1 March 2024 as per Budget 2024.
Budget 2025 tabled on 18 October 2024 highlighted the expansion of the Sales Tax and Service Tax (SST) scope, notably on revision of the sales tax rates on non-essential goods such as imported premium goods, such as salmon and avocado.
Sales tax exemption was to remain on basic food items. In addition, the expansion of the service tax scope to include business-to-business commercial transactions, such as those operating on a fee-based model
The course will provide latest highlights on the new July 1st 2025 Sales and Service Tax ruling which includes increase in sales tax imposed on manufactured goods in Malaysia and goods imported into Malaysia by any other person. Certain sectors like wellness centre, financial services, healthcare, construction works, equipment leasing businesses, importers and education will need to register and pay sales tax from 5% and 10%.
Originally scheduled to take effect on 1 May 2025, the SST expansion was deferred following an announcement by the Ministry of Finance (MoF) on 28 April 2025. The deferment was attributed to the need for further refinement of the scope and implementation guidelines, following feedback gathered through stakeholder engagement.
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)
- 20 & 21 April 2026
- Mon & Tue
- 9am - 5pm
- Wyndham Grand Kuala Lumpur Bangsar / Remote Online Training
By: Hybrid Public Program
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