[01] COURSE 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.

[02] COURSE OUTCOMES

Upon successful completion of this course, participants will be able to:

• Assess the impact of SST 2025 changes on their company’s operations, pricing, and contracts

• Determine SST obligations based on their company’s products, services, and annual turnover

• Execute SST registration and reporting requirements with confidence, including transitional provisions effective from 1 July 2025

• Ensure accurate invoicing and record-keeping aligned with the latest RMCD rules

• Proactively manage SST compliance, identify potential audit triggers, and implement best practices to mitigate risks

[03] COURSE OBJECTIVES

By the end of the program, participants will be able to:

• Understand the key changes introduced in the 2025 SST expansion and their implications on different industries

• Identify whether their business activities fall under the newly taxable goods or services under the updated Sales and Service Tax regulations

• Recognize the registration thresholds, deadlines, and obligations applicable to their sector

• Apply the correct procedures for invoicing, filing returns, record-keeping, and claiming exemptions under SST 2025

• Develop compliance strategies to avoid penalties and manage audit risks effectively

[04] 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

[05] METHODOLOGY

This course employs interactive lectures, practical exercises, and discussions.

[06] DATE, TIME & FEE

Date:    7 October 2025 (Tue)
Time:    9.00am - 5.00pm
Venue:    Starcity Hotel, Alor Setar

FEE

[ HRDF Claimable ]

   - Early Bird Offer (before 19 Sep 2025) – RM 800 
   - Special Offer (before 3 Oct 2025) – RM 840
   - Normal Fee – RM 880

>> Fee includes Course Notes, Meals, Certificate of Completion & 8% Service Tax

OFFER  

- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

[07] COURSE OUTLINE

Module 1 - SST 2025: Key Changes and Impacts

• What is SST? How does it work?

• From GST to SST: Timeline and major updates

• How the 2025 expansion affects pricing, contracts, and compliance

Module 2 - Scope and Coverage

Sales Tax:

• What goods are taxable in 2025?

• Over 4,800 previously exempt items now taxed

• New rates: 0% (essential), 5% (many previously exempt), 10% (general/luxury)

• Who must register? Key definitions and updated exemptions

Service Tax:

• What are prescribed services?

• New groups: Rental/Leasing (K), Construction (L), Education (M)

• Changes in healthcare, wellness & financial services

• Registration thresholds and definitions

Module 3 - What’s New in 2025?

• Sales Tax: Expanded scope, new rates, transitional rules for goods invoiced/delivered around 1 July 2025, registration for newly taxable businesses

• Service Tax: Summary of all groups (A–M), focus on new/expanded groups, what’s covered, who must register, key exemptions

Module 4 - Registration & Compliance

• Who must register and when?

• New thresholds and voluntary/group registration

• Grace period for new registrants (until 31 Dec 2025)

• How to avoid penalties and compliance checks

Module 5 - Accounting, Invoicing & Record-Keeping

• Invoicing rules for goods and services

• Taxable periods, record-keeping, and system updates

Module 6 - Returns, Refunds & Drawbacks

• Filing SST-02 returns, refunds, bad debts, and exporter provisions

Module 7 - Exemptions & Special Cases

• Healthcare exemptions for Malaysian citizens

• Goods/services exemptions, intra-group relief, special/designated areas

Module 8 - Offenses, Penalties & Audit Triggers

• Common mistakes, how to avoid penalties, audit best practices

Q&A Session and Conclusion

End of Training

[08] TRAINER PROFILE

WINSON HAN

Chartered Accountant, Consultant, HRDC Accredited Trainer

Winson Han is a Chartered Accountant by profession and with over 40 years of experience having been a practicing accountant, company secretary, financial controller, and management/training consultant. He is also the independent Director of a Nasdaq listed Financial Services firm.

He began his career in accountancy with two established firms of Chartered Accountants and served a total of 5 years in professional practice. He spent a total of 7 years in the corporate sector covering the construction, heavy equipment, and palm oil industries in Malaysia and Brunei.

He ran his own management firm from 1985 to 2002. He later transitioned to corporate training covering finance and accounting. He currently consults and advises companies to better manage their businesses through an integrated process covering strategic planning; tactical design, planning (financial and otherwise) and implementation; and monitoring, review, and analysis.

Besides consulting, Mr. Han is actively involved in conducting public and in-house seminars in accounting, financial management and analysis, financial planning & budgeting, cost management, SST/GST and credit and cash flow management.

Mr. Han holds a degree in commerce from Nelson Marlborough Institute of Technology, New Zealand and is a member of Chartered Accountants – Australia New Zealand and the Malaysian Institute of Accountants. He is a HRDC Accredited Trainer and was an RMCD’s GST Tax Agent.

[09] ENQUIRY & REGISTRATION

Enquiry: yes@sst2u.com

Contact:

   - Whatsapp Only (012 - 824 8874)
   - Teo (011 - 3178 9203)
   - Logesh (012 - 503 0346)
   - Siti (012 - 383 8603)
   - Nisa (019 - 851 5134)
   - Central Region (03 - 8604 7270)
   - Northern Region (04 - 222 6950)
   - Southern Region (07 - 213 3676)
   - East Malaysia (011 - 3178 9203)