MASTERING SST 2025: A COMPREHENSIVE GUIDE FOR MALAYSIAN BUSINESSES

Duration: 2 Days
Time: 9:00am to 5:00pm

Introduction

This comprehensive SST training program is designed to equip participants with the knowledge and practical skills needed to understand and comply with Malaysia’s Sales and Service Tax (SST) framework. Covering key areas such as registration, taxable thresholds, understand tax rate, filing tax return, and payment, the program explores both sales and service tax applications, including latest changes before and after newly added scope effective 1 July 2025. Participants will gain clarity on registration process, threshold calculation, taxable period, taxable persons, tax exemptions, taxable groups, imported taxable services, digital services, compliance mechanisms and many more. Through structured sessions and real world scenarios, examples, study cases, the training ensures participants can confidently manage SST obligations, minimize risks, and maintain effective business compliance.

Learning Objectives

Upon completion of this programme, the participants will be able to:

Elaborate the fundamental concepts of Malaysia’s SST framework.
Identify taxable persons, taxable goods & services, prescribed thresholds, tax rate, registration requirements including threshold calculation, registration period and taxable period for SST compliance.
Apply correct methods to calculate Sales Tax and Service Tax, including types of exemptions namely B2B exemption, designated areas, special areas, group relief and etc.
Recognize taxable service groups across various industries, included each service group latest changes before vs after 1 July 2025, taxable person, taxable service scopes, prescribed threshold, tax rate, various practical study cases (e.g., food & beverage, logistics, construction, rental or leasing, and etc)
Execute the SST return filing, payment procedures, and compliance reporting within stipulated deadlines as well as manage the transition period.
Assess the claim for refund and repayment taxes for bad debts and contra system for tax deduction.
Illustrate and relate real-life scenarios, demonstrating how SST can be applied in different business circumstances

Course Content

Module 1: Overview of SST

GST & SST Transition
Introduction of SST
Taxable Persons for SST
Prescribed Threshold for SST
Threshold Calculation
Registration Period
Taxable Period
Accounting for SST (Accrual/Payment Basis)
Overview of SST Expansion (Effective 1 July 2025)
Filing Tax Returns
Paying SST
Penalties

Module 2: Introduction & Implementation of Sales Tax

Sales Tax Types
Sales Tax Rate
Overview of Sales Tax Expansion (Effective 1 July 2025)
Determination of Taxable Sales Value
Taxable Persons
Sales Tax Registration
Methods to check the Sales Tax Rate
Sales Tax Calculation
Sales Tax Exemption (Schedule A,B,C)
Useful Frequently Asked Questions (FAQ)

Module 3: Introduction & Implementation of Service Tax

Service Tax Types
Service Tax Rate
Overview of Service Tax Expansion (Effective 1 July 2025)
Determination of Taxable Service Tax Value
Taxable Persons
Service Tax Registration
Service Tax Exemption
Groups of Taxable Services (Group, Service, Threshold, Tax Rate)

Module 4: Taxable Service Groups (Included Newly Added Scopes)

Group A: Accommodation
- Latest changes- Before vs After (1 July 2025)
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Scenarios, Examples, FAQ and Study Cases Co Creation
Group B: Food and Beverage (F&B)
- Latest changes- Before vs After (1 July 2025)
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Scenarios, Examples, FAQ and Study Cases
Group C: Night-Clubs, Dance Halls, Wellness Centre and etc
- Latest changes- Before vs After (1 July 2025)
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Scenarios, Examples, FAQ and Study Cases
Group D: Private Clubs
- Latest changes- Before vs After (1 July 2025)
- Scenarios, Examples and Study Cases
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
Group E: Golf Club and Golf Driving Range
- Latest changes- Before vs After (1 July 2025)
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Scenarios, Examples and Study Cases
Group F: Betting and Gaming
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Service Tax Exemption (if any)
- Scenarios, Examples and Study Cases
Group G: Professionals
- Latest changes- Before vs After (1 July 2025)
- Variety Types of Professional Services
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Non-Taxable Services (Group Relief)
- Business to Business Exemption (B2B Exemption)
- Registration and Responsibilities of a Registered Person
- Scenarios, Examples, FAQ and Study Cases
Group H: Finance
- Latest changes- Before vs After (1 July 2025)
- Terminology of Financial Services
- Variety Types of Group H
- Effective Date
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Imported Services
- Service Tax in Designated Areas (DA) or Special Areas (SA)
- Financial Services not subject to Service Tax
- Exemption from Payment of Service Tax
- Procedure for Service Tax Exemption
- Transitional Period
- Scenarios, Examples, FAQ and Study Cases
Group I: Other Service Providers
- Latest changes- Before vs After (1 July 2025)
- Variety Types of Group I
- Newly Added Services in Group I
  - Healthcare Services by Private Healthcare Facilities
  - Traditional and Complementary Medicine Private Services
  - Private Allied Health Services
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Taxable Service related to Designated Areas (DA) and Special Areas (SA)
- Non-Taxable Service
- Exemption from Payment of Service Tax
- Transitional Issues
- Scenarios, Examples, FAQ and Study Cases
Group J: Logistic Services
- Variety Types of Group J
  - Logistic Services
  - Courier Services
  - Custom Agent
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Service Tax Exemption (if any)
- Scenarios, Examples, FAQ and Study Cases
Group K: Rental or Leasing
- Latest changes- Before vs After (1 July 2025)
- Terminology of Rental or Leasing
- Implication of the Service Tax Expansion
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- List of Taxable Rental or Leasing Services
- List of Non-Taxable Rental or Leasing Services
- Exemption from Payment of Service Tax
  - Sublet/Sublease
  - Small and Micro Enterprise
  - Non-Reviewable Contracts
- Operational Lease vs Financial Lease
- Transition Rules and Arrangement
- Taxable Period and Filing Requirement
- Scenarios, Examples, FAQ and Study Cases
Group L: Construction Works
- Latest changes- Before vs After (1 July 2025)
- Terminology of Construction Work Services
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Main Players in Construction Industry
- Example type of project lists
- Construction Services for Mixed Development
- Construction Services for Residential Buildings
- Exemption from Service Tax Payment (B2B Exemption)
- Transition Period Management
  - Effect of Changes in Taxable Services
  - Treatment of Retention Sum
  - Liquidated and Ascertained Damages (LAD)
  - Non-Reviewable Contract
- Construction Services within Special Areas (SA) and Designated Areas (DA)
- Service Tax Rates & Calculation
- Business Flow & Invoice Issuance Requirement
- Taxable Period& Service Tax Due
- Registration and Responsibilities of Registered Persons
- Compliance and Filing Requirement
- SST-02 Return Preparation, Payment Procedures
- Scenarios, Examples, FAQ and Study Cases
Group M: Education
- Latest changes- Before vs After (1 July 2025)
- Terminology and overview of Education Services
- Taxable Person, Taxable Services, Prescribed Threshold, Tax Rate
- Treatment on Imported Taxable Services
- Transitional Issues
- Imposition of Service Tax on Special Areas (SA) or Designated Areas (DA)
- Registration and Responsibilities of Registered Persons
- Scenarios, Examples, FAQ and Study Cases

Module 5: Summary of Imported Taxable Service

Module 6: Summary of Digital Services

Module 7: SST Registration & Its Mechanisms

Registration Process
Voluntary Registration
Cessation of Liability to be Registered
Service Tax Payable
Disbursement vs Reimbursement
Invoice/Credit Note/ Debit Note
Claim for Refund Service Tax for Bad Debts
Repayment of Service Tax for Bad Debts
Service Tax Deduction (Contra System)
Transitional Rules
Group Relief
Special Rules – Treatment in Designated Area (DA) & Special Area (SA)
Service Tax Exemption
Taxable Services to Outside the Group of Companies

Who Should Attend

Finance Department
Accounting Department
Taxation Department
Compliance Officers
IT Department
Accounting Service Provider
Business Owners
Software Developer and Organization
Procurement Department
Supply Chain Department
Auditors
Legal Counsel

Methodology

The training methodology for this comprehensive SST course is designed to ensure maximum engagement and effectiveness for participants. It incorporates a combination of theoretical knowledge, practical demonstrations, case studies, and hands-on exercises to cater to different learning styles and enhance retention.

Each module begins with a clear and concise overview of the topic, followed by in-depth discussions on key concepts, such as compliance requirements, and implementation timelines. Practical demonstrations provide participants with step-by-step guidance on navigating SST workflows through SST portal and websites, ensuring they gain practical experience in using these platforms.

Case scenarios and examples are utilized throughout the course to illustrate real-world applications and facilitate understanding. Additionally, interactive sessions encourage active participation and allow participants to ask questions, share experiences, and discuss challenges they may encounter during SST enforcement.

The course provides participants with an opportunity to apply their knowledge and skills in a simulated environment under the guidance of trainer. Overall, the training methodology prioritizes practicality, interactivity, and real-world relevance to ensure participants are well-equipped to master SST in Malaysia

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