Public Program
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
Download Program Brochure:
Follow Us:
Program Highlights & Key Details
How To Submit an Enquiry to Us?
- Fill in the form below and submit to us.
- Initiate a conversation via live chat on the bottom left of our website by stating: “Hi, my name is [your-name]. I’ve already submitted the form for this training.”
- We’ll promptly reach out to you regarding the training you’re interested in.
Program Enquiry Form
THANKYOU FOR YOUR ENQUIRY
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.