SST (Sales and Service Tax) Compliance
A one-day programme for finance, accounts and operations staff who have to get Sales Tax and Service Tax right in practice. SST is administered by the Royal Malaysian Customs Department under the Sales Tax Act 2018 and the Service Tax Act 2018, and the scope has moved more than once, most visibly with the service tax rate change in 2024 and the scope expansion that followed. Most compliance failures are not sophisticated. They come from misreading whether a supply is taxable at all, missing a registration threshold, or treating an exemption as broader than it is.
The session works through the mechanics with the participants' own transaction types wherever possible: what is taxable, who must register, when to charge, what to put on an invoice, what can be deducted or exempted, and how to file the SST-02 return without creating a reconciliation problem for the next period. It also covers the practical interaction with LHDN e-invoicing, since MyInvois has changed how tax fields are captured at source. This is a compliance operations course. It is not tax advisory, and it does not replace advice from a licensed tax agent on a specific position.
HRD Corp SBL-Khas Claimable
Programme Agenda
9:00 AM - 9:15 AM
Welcome and Programme Overview
Introduction, objectives, and confirming the transaction types each participant needs to resolve.
9:15 AM - 10:15 AM
The SST Framework and How We Got Here
Sales Tax and Service Tax as two separate taxes under two separate Acts, and why treating them as one system causes errors. The single-stage nature of SST and how that differs from the GST many participants still reason from. The Royal Malaysian Customs Department's role. The rate changes and scope expansions that have applied since reintroduction, and how to check the current position on a specific supply rather than relying on memory. Penalties and the common triggers for an audit.
10:15 AM - 10:30 AM
Break
10:30 AM - 11:30 AM
Sales Tax: Scope, Registration and Rates
Taxable goods, manufacturing activity and the definition of a manufacturer, which is broader than most companies assume. Registration threshold and the rolling calculation that triggers it. Rate bands and the exempt goods orders. Exemption facilities for registered manufacturers and their conditions. Taxable value and transactions between related parties. Goods imported and the interaction with customs duty.
11:30 AM - 12:30 PM
Service Tax: Taxable Services and Registration
Taxable service groups and reading the schedule properly, which is the single most common source of error. Registration threshold by group, and why a business can be liable in one group and not another. The rate position across service groups following the 2024 change, including the groups that remained at the lower rate. Imported taxable services and the reverse charge. Digital services and the separate registration regime for foreign providers. Business-to-business exemption and its conditions.
12:30 PM - 1:30 PM
Lunch
1:30 PM - 2:30 PM
Getting the Invoice and the Records Right
Time of supply and when the tax becomes due, including the twelve-month rule on unpaid invoices. Invoice content requirements and what makes an invoice non-compliant. Credit notes, debit notes and adjustments. Contra and bad debt relief, and the conditions and clawback. Record keeping obligations and retention. Where SST fields now sit within MyInvois e-invoicing, consolidated e-invoices, and reconciling the e-invoice population against the SST return.
2:30 PM - 3:15 PM
The SST-02 Return
Taxable periods and filing deadlines. Working through the SST-02 line by line. Deductions and adjustments. Payment methods and the consequences of late filing versus late payment, which are treated differently. Filing through the MySST portal. Amending a submitted return and voluntary disclosure. Workshop: participants complete an SST-02 from a supplied transaction set.
3:15 PM - 3:30 PM
Break
3:30 PM - 4:30 PM
Errors, Audits and Live Problem Clinic
The errors that recur: misclassified services, missed thresholds, over-applied exemptions, wrong treatment of related-party charges, and reimbursements versus disbursements. Preparing for an RMCD audit and the records that will be requested. Handling a query or an assessment. Open clinic: participants bring real transaction types from their own business and the group works through the treatment together.
4:30 PM - 5:00 PM
Wrap-Up and Q&A
Key takeaways, a compliance calendar to take away, next steps, and close.
Key Outcomes
- Explain Sales Tax and Service Tax as two distinct regimes and apply each correctly
- Determine whether a supply is taxable and which service group it falls into
- Apply registration thresholds, including the rolling calculation and group-by-group liability
- Handle exemptions, imported services, reverse charge and business-to-business relief with their conditions
- Issue compliant invoices and adjustments, and reconcile SST against MyInvois e-invoice data
- Complete and file an SST-02 return, and correct an error through voluntary disclosure
Training Mode Physical / Online / Hybrid / e-learning
HRD Corp SBL-Khas Claimable
Level Basic to intermediate. Suitable for finance, accounts, billing, procurement and operations staff, and business owners. No prior indirect tax training required. Delivered as compliance operations training, not tax advisory.
Duration 1 Day (8 Hours) | 9:00 AM to 5:00 PM
Venue In-house at the client's premises, or delivered via the client's preferred platform (Microsoft Teams, Zoom, or equivalent)
Assessment A completed SST-02 return from a supplied transaction set plus a 10 to 15 question knowledge assessment
Certificate Certificate of Completion issued to all participants upon full attendance