Sales Tax (SST) Training for Manufacturing, Export, Import (Malaysia)

A practical 1-day workshop to help your team handle Sales Tax correctly — from registration and valuation to exemptions, special area rules, and the latest July 2025 updates.​
  • Practical, manufacturing-focused guidance with real cases and common mistakes
  • Covers July 2025 changes + transitional rules (inventory, WIP, rate changes)
  • Clear steps for exemptions (Schedule A/B/C), DA/SA movements, and import/export treatment
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WHO SHOULD ATTEND

  • Finance & Accounts teams handling SST reporting, invoices and compliance
  • Procurement & Purchasing teams managing supplier documents and exemptions
  • Planning, Operations, Warehouse teams involved in movements, stock and WIP
  • Heads of Department (HODs) needing clear governance and workflow ownership
  • Any manufacturer, importer or exporter who wants to reduce SST risk and rework

LEARNING OUTCOMES

  • Understand how Sales Tax works in a manufacturing + import/export context (end-to-end).
  • Know whether your business must register (threshold, activities exempt from registration, branch/division concept).
  • Apply the correct Sales Tax treatment (scope, valuation, and when to charge).
  • Handle exemptions and reliefs (Schedule A/B/C) with the right documents and controls.
  • Manage special rules confidently (Designated Areas, Special Areas, LMW/LMW, PCA licensed manufacturer cases).
  • Apply transitional rules for rate changes (invoice timing, inventory/WIP, disposal/own-use).
  • Identify service tax exposures relevant to manufacturers (professional services, digital services, imported taxable services).
  • Reduce compliance risk by setting a clear internal workflow and responsibilities across teams.

COURSE MODULE

Module 1: Introduction & Latest SST Updates (Manufacturing context)

  • Simple way to understand SST in a manufacturing environment
  • Latest update on tax expansion effective July 2025
  • Sales Tax vs Service Tax (what changes for your company)
  • Key legislation: Sales Tax Act 2018, Service Tax Act 2018
  • NEW: Transitional rules for existing inventory and work-in-progress (WIP)

Module 2: Sales Tax (Manufacturer / Importer / Exporter)

  • Sales Tax mechanism and when it applies
  • Who is affected: manufacturers, importers, exporters (practical examples)
  • Meaning of manufacturing + sales tax valuation
  • Registration: threshold, calculation, activities exempt from registration
  • Branch/division registration + single taxable person concept
  • Sales tax scope and charges + common classification/valuation issues
  • Revised sales tax brackets and how to handle mixed goods categories
  • Exemptions & relief: exempted goods, exempted persons, Certificate of Exemption (Schedule A/B/C)
  • Special rules: Designated Areas (DA), Special Areas (SA), by-products and waste materials
  • SST issues related to LMW and PCA licensed manufacturers (raw materials vs machinery/equipment/spares/consumables)

Module 3: Service Tax Relevant to Your Company (risk areas)

  • Overview of service tax and current rates + recent revisions (effective July 2025)
  • Professional services scope and treatment
  • Group relief (companies within the same group)
  • Digital services and common vendor billing scenarios
  • New taxable services + transitional period
  • Imported taxable services (what triggers service tax exposure)
  • Potential double taxation areas and elimination possibilities
  • Non-taxable rental/leasing scenarios (where applicable)

Closing

  • Q&A: bring your scenarios
  • Other reports required by Customs (overview and where teams usually miss)