Introduction

Malaysia’s Sales and Service Tax (SST) system has seen its biggest expansion yet in 2025, now affecting a wider range of goods and services. Are you a manufacturer, importer, or service provider in sectors like construction, education, leasing, healthcare, wellness, or finance? Do you know if your business is now taxable under the new rules? Penalties for non-compliance are steep, but with the right knowledge, compliance is straightforward.

This concise, practical program gives you a full overview of the latest SST changes—helping you avoid costly mistakes and stay compliant.

Who Should Attend

• Company directors, business owners
• Professional firms
• Manufacturers, importers, traders
• Healthcare, education, construction, leasing, wellness businesses
• IT, management, consultancy firms
• Operations, sales, production managers
• Finance managers, accountants, accounting staff

Course Outline

1. Overview of SST and 2025 Changes

• Introduction to SST: Purpose and mechanism
• Key legislative updates and the transition from GST to SST
• Major 2025 expansions and their business impact

2. Service Tax

2.1 Scope and Coverage

• Definition of taxable services and persons
• Prescribed service groups (A–M), with focus on new groups: Rental/Leasing, Construction, Education, and updates in healthcare and financial services
• Imported services and transitional changes

2.2 Exemptions and Deductions

• Exempt persons and services (updated for 2025)
• Service tax deduction eligibility

2.3 Other Issues

• Intra-group relief, connected persons, and special cases (e.g., designated areas)

3. Sales Tax

3.1 Scope and Coverage

• Taxable goods in 2025, including over 4,800 newly taxed items
• New sales tax rates: 0%, 5%, 10%
• Definitions: taxable person, manufacturer, importer

3.2 Exemptions and Deductions

• Updated exemptions and deduction mechanisms
• Drawbacks for exporters

4. Compliance and Transitional Rules

4.1 Registration of Business

• Registration requirements, new thresholds, and grace period for 2025

4.2 Accounting, Invoicing, and Records

• Invoicing rules, record-keeping, and system updates

4.3 Returns, Refunds, and Bad Debts

• Filing SST returns, claiming refunds, and handling bad debts

5. Special Areas and Exemptions

• Exemptions for specific goods, services, and areas (e.g., free zones)

6. Penalties and Audit Triggers

• Common compliance mistakes, penalties, and audit triggers

7. Transitional Issues

• Managing contracts, pricing, and invoicing during the transition

8. Q&A Session