SST Expansion: Fundamentals and Compliance

Our SST Expansion 2025: Fundamentals and Compliance Training Course helps participants understand Malaysia's Sales and Service Tax framework and the changes introduced through the 2025 SST expansion. The programme covers Sales Tax, Service Tax, taxable goods and services, SST registration thresholds, invoicing, MySST filing, exemptions and transitional compliance. Participants will learn how to recognise SST obligations and improve compliance procedures through practical examples, sector-specific discussions and compliance exercises.

Yes. The course is suitable for beginners and professionals who want to strengthen their understanding of Malaysia's SST requirements. The training begins with the fundamentals of taxation, GST and SST before progressing to Sales Tax, Service Tax and practical compliance procedures. No formal tax qualification is required. The programme is suitable for business owners, finance personnel, administrative teams, procurement professionals and managers involved in SST-related activities.

Sales Tax is generally a single-stage tax imposed on taxable goods manufactured in Malaysia or imported into the country, subject to the applicable legislation and exemptions. Service Tax is imposed on specified taxable services provided by taxable persons and certain imported services. The course explains the differences between these taxes, including their mechanisms, registration requirements, invoicing obligations and reporting procedures. Participants will learn how to determine which tax considerations are relevant to their business activities. Since additional SST amendments were introduced in 2026, organisations should verify current rates, thresholds and exemptions against the latest RMCD guidance.

Yes. The course includes SST registration requirements under both Sales Tax and Service Tax. Participants will learn about registration thresholds, taxable persons and the types of activities that may create SST registration obligations. The programme also introduces the MySST registration process. Registration requirements depend on the nature of the business, the applicable taxable activities and the relevant thresholds.

The course covers Sales Tax rates of 5% and 10%, together with the relevant Sales Tax legislation and rate orders included in the uploaded outline. It also explores Service Tax rates and the changes involving 6% and 8% that formed part of the expanded SST framework. Different rates may apply to different goods, services and taxable activities. The applicable rates should always be checked against the latest Royal Malaysian Customs Department guidance because additional changes have occurred since 2025.

Yes. The programme introduces Sales Tax and Service Tax exemptions, together with facilities available under the applicable legislation. Participants will learn about tax treatment involving Designated Areas and Special Areas. The training also covers the Sales Tax Credit System, Low Value Goods, Digital Service Tax and Service Tax Group Relief. These topics help participants understand that SST treatment may vary depending on the taxable activity, applicable exemption and business circumstances.

The course examines the transitional requirements introduced during the July 2025 SST expansion. Participants will learn about handling contracts and transactions that began before the implementation date and continued afterwards. The programme also introduces invoicing considerations, tax treatment changes and transitional compliance issues. These topics are useful for understanding historical contracts and identifying tax treatment matters that may require further review.

Yes. Module 4 covers SST audits, assessments, disputes and compliance documentation. Participants will learn about the importance of maintaining accurate invoices, records and SST returns. The course also introduces how businesses can respond to assessments and understand relevant appeal procedures. A closing activity covers SST compliance checklists and audit preparation tips.

Yes. The programme introduces SST refund, drawback and remission procedures. Participants will learn about situations involving exports, cancellations and duplicate payments that may give rise to refund considerations. The training also introduces tax assessments, disputes and appeals involving the Royal Malaysian Customs Department. Actual eligibility and application requirements depend on the applicable legislation and official guidance.

SST Expansion 2025: Fundamentals and Compliance is a 1-day programme focusing on SST fundamentals, Sales Tax, Service Tax, registration, filing, exemptions and transitional compliance. SST Expansion 2025: Compliance and Profit Strategies is a separate 2-day programme that includes the foundational SST topics and adds further coverage of sector-specific tax implications, pricing strategies, margin management, anti-profiteering considerations and customer communication. The 1-day programme is suitable for organisations seeking a foundational understanding of SST compliance, while the 2-day programme provides additional business and pricing applications.

The programme is relevant to businesses and professionals involved in activities affected by Malaysia's SST framework. The uploaded course outline specifically references logistics, retail, education, healthcare and other industry-specific business activities. The training also introduces SST considerations involving leasing, technology services, manufacturing and imported goods. Participants will learn about tax compliance concepts that can be applied according to their organisation's activities and relevant taxable services.

The course takes one day, with training sessions running from 9:00 AM to 5:00 PM. The programme covers four main modules: SST fundamentals, Sales Tax, Service Tax Expansion 2025, and SST Registration, Filing & Transitional Compliance. Training includes an introductory SST trivia activity, regulatory explanations, practical examples, case discussions and a closing compliance checklist and Q&A.

Yes. This SST Expansion 2025: Fundamentals and Compliance course is offered as an in-house training programme. Organisations can arrange training for their finance, administration, procurement, operations or management teams. The programme can be delivered at the client's premises or another suitable venue, subject to trainer availability and quotation arrangements. The current training schedule lists in-house arrangements for groups of five or more participants

Laptops are provided when training is conducted physically at CAD Training Centre in Puchong. For in-house training at a client's premises or another external venue, laptop and equipment arrangements should be confirmed when preparing the training quotation. The programme includes case discussions, compliance exercises and practical examples to help participants understand SST requirements.

Yes. Participants receive a Certification of Achievement after completing the SST Training Course, as advertised on the CAD Training Centre website. The certificate recognises participation in the programme covering SST fundamentals, Sales Tax, Service Tax and compliance procedures.

The training is conducted bilingually in English and Bahasa Melayu.

Yes. Our SST Expansion 2025: Fundamentals and Compliance Training Course is HRD Corp claimable, subject to applicable eligibility and approval requirements. Eligible Malaysian employers may apply for training grants under the relevant HRD Corp scheme for their employees.

Yes, we have a surau available at our training centre in Puchong. Muslim participants can use the prayer room during breaks throughout the training day. For training conducted at an external venue, prayer room availability should be confirmed with the venue organiser.

Classroom training means physical attendance in Puchong with face-to-face guidance and co-learning with other participants. Online training runs live via Zoom with hands-on, screen-shared exercises, better if you're outside the Klang Valley or want to save on travel time. This SST course is currently listed for corporate and in-house arrangements only. The delivery method, venue and online availability should be agreed with the training team when requesting a quotation.