[01] COURSE INTRODUCTION

The Malaysian Sales & Service Tax (SST) has undergone significant changes effective 1 July 2025, including expanded service tax coverage, reclassification of taxable goods, and tighter enforcement on exemptions. Manufacturers are among the most impacted, managing raw materials, subcontracting, imports / exports, machinery investment, and sometimes taxable services.

This 1-day course provides a refresher on Sales Tax 2018 fundamentals plus the latest 2025 updates, ensuring participants can stay compliant, minimise risks, and maximise available exemptions.

[02] METHODOLOGY

• Interactive lecture with real examples

• Case studies

• Practical walk-through of MySST portal filing

• Group discussions and Q&A

[03] COURSE OBJECTIVES

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

• Understand the scope of Sales Tax 2018 for manufacturing

• Apply 2025 SST updates in classifying taxable goods, services, and exemptions

• Manage exemption certificates, inventory controls, and approval conditions effectively

• Utilise tax-saving facilities such as Sales Tax Deduction (STD), AMES, drawback, refunds

• Prepare accurate SST-02 returns and maintain compliant records

[04] WHO SHOULD ATTEND

• Finance Managers, Accountants, Tax Managers & Executives

• Procurement & Supply Chain Managers

• Plant / Operations / Project Managers

• Compliance & Internal Audit Officers

• Anyone involved in manufacturing-related SST compliance

[05] COURSE OUTCOMES

Participants will gain the ability to:

• Identify taxable goods and services, and persons required to register

• Correctly apply exemptions under Schedules A, B, C and Items 33A, 33B, 55, 63, 64

• Manage subcontracting, imports/exports, and exempted goods under JKDM rules

• Avoid breaches that may trigger tax recovery or penalties

• Confidently file SST-02 returns and ensure audit readiness

[06] DATE / TIME / FEE

Date:    13 November 2025 (Thu) 
Time:    9.00am - 5.00pm
Venue:    Crowne Plaza Penang Straits City, Butterworth

Fee:  [HRD Corp Claimable]

   - Early Bird Offer (before 27 Oct 2025) – RM 830
   - Special Offer (before 9 Nov 2025) – RM 870
   - Normal Fee – RM 910

- Fee includes Course Notes, Meals, Certificate of Completion and 8% Service Tax

OFFER

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

[07] COURSE OUTLINE

Module 1: Sales Tax 2018 Refresher

• Scope of sales tax in manufacturing

• Taxable goods and registrant obligations

• Registration via MySST portal

• Rates of tax & major exemptions (Schedules A, B, C)

• Schedule C series: ring system, vendor system, subcontractors

 Module 2: Scope of Manufacturers

• Manufacturing activities: production, subcontract, reprocessing/repair

• Purchases of raw materials, components, machinery & equipment

• Disposal of machinery, spare parts, capital goods

• Importation into PCA, DA, DFS

• Exports: direct export vs. third-party export

Module 3: Managing Sales Tax Exemptions (2025 Focus)

• Validity of exemption certificates (Items 33A, 33B, 55, 63, 64)

• Exempted goods inventory control & record keeping

• Breach of approval conditions and tax recovery by JKDM

• Reporting requirements and audit readiness

Module 4: Other Exemptions & Tax-Saving Facilities

• Sales Tax Deduction (STD)

• Approved Major Exporter Scheme (AMES)

• Drawback, refund, bad debts, remission

Module 5: Service Tax in Manufacturing Supply Chains (2025 Updates)

• Service Tax rates: 8% vs 6% categories

• Expanded scope: rental/leasing, logistics, construction, education, healthcare

• Imported services & self-accounting obligations for manufacturers

Module 6: Logistics, Contracting & Subcontracting Issues

• Updated service tax treatment for logistics

• Contract manufacturing & subcontract arrangements

• Interaction with LMW/FIZ

Module 7: Roles & Responsibilities of Sales Tax Registrants

• Required records & prescribed invoice details

• Debit/credit notes for returns & discounts

• Sales Tax Return (SST-02) filing via MySST portal

• Deadlines, penalties & compliance reminders

Wrap-Up & Action Plan

• Summary of SST 2025 updates

• Compliance checklist for manufacturers

End of Training

[08] TRAINER’S PROFILE

ERIC CHEONG

HRD Corp Accredited Trainer

Cheong graduated from University Science Malaysia with a Degree in Social Science (Major in Economics). He is a specialist trainer in accounting, finance, taxation and investment.

[09] ENQUIRY/ REGISTRATION

Email： 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)