Master the Sales Tax Act 2018 and Subsidiary Legislation – Don’t let the compliance mistake cost you.
Understand what exemptions are available under Schedule A, B, and C – and how to apply and make use of the exemptions on your business.
This sales tax training is designed for companies in manufacturing, import, export activities. You will learn the fundamentals of sales tax, rate and scope, exemption, special rules and return submission that meets the requirement of the Custom Malaysia Audit
📌 Who Should Attend
- Manufacturing Companies, Import, Export
- Finance, Accounts, and Admin Staff
- Procurement, Supply Chain Department
- Compliance & Internal Audit Officers
SST -Sales Tax Training Outline
Module 1: Master Sales Tax Act 2018 SST with July 2025 Expansion
- Simple way to understand SST
- Sales Tax Act 2018 and subsidiary legislation
- Sales Tax Expansion 2025
- Sales tax scope and charges
- Sales tax mechanism
Module 2: Sales Tax for Manufacturing, Import, Export
- Person affected by Sales Tax – Manufacturer, Importers, Exporters
- Definition of Manufacturing and sales tax valuation
- Registration of Sales Tax
- Threshold and how to calculate
- Activities Exempt from Sales Tax Registration
- Registration of branch or division
- Single taxable person concept
- SST Special Rules
- Treatment in Designated Areas (DA), Special Areas (SA)
- SST issues related to LMW
- SST issues related to PCA Licenced Manufacturer
- Raw materials / components
- Taxable machinery/ equipment / spare parts/ consumables
Module 3: Exemptions and Group Relief
- SST Exemptions and Facilities
- Goods exempted from charging sales tax
- Persons exempted from sales tax
- Certificate of Exemption– Schedule A, B, C
- Disposal of Exempted Goods
- How to apply for Exemption
- Sales Tax Exemption Quarterly Report
- Laporan CJ (P) Jadual C
Module 4: Sales Tax Accounting, Documentation & Audit Prep
- Issuance of invoices
- Credit notes and debit notes
- Accounting basis and taxable period
- Bad debts claims, bad debts recovery
- Requirements and good practices of Record Keeping
- Remission of tax
- Drawback and refund facilities
- Penalty: Late payment, Evasion of sales tax
- Sales invoices format – No exemption / With Exemption
- Sales tax deduction facilities and examples of calculation
- SST Return-02 submission
🆕 Bonus Segment: SST Updates & Regulatory Shifts
- July 2025 changes in scope, services, and tax rate
- What your business should do now to stay ahead
Why This Training Matters
If you’re involved in manufacturing or taxable goods and want to ensure smooth compliance with SST regulations, this session is a must
- ✅ Reduce SST errors and risk
- ✅ Avoid penalties and audit issues
- ✅ Get a solid grasp of exemptions under Schedule A, B, and C — and how to use them to your advantage
- ✅ Learn about special rules for Designated and Special Areas
- ✅ Learn What happens when you need to dispose of exempted goods
📣 Ready to Train Your Team?
100% HRDC Claimable SST Workshop. This course is available in Public Workshop or hire us for private in-house training
📞 Contact us or WhatsApp us directly [Click to WhatsApp]
📧 Or drop us an email at contact@ksgc.com.my
#salestaxtraining, #ssttraining2025, #salestaxtraining2025, #hrdcssttraining #hrdcsalestax #salestax2018 #sst2018 #sst2025, #sstformanufacturing #salestaxformanufacturing
