Sales and Service Tax (SST) Expanded Scope

Malaysian Export Academy (HRD Corp Registered Training Provider) Presents

Programme No.: 10001628254

26 January 2026, Monday | 9.00 am – 5.00 pm | [cite_start]Dorsett Grand Subang [cite: 499, 506]

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[HRD Corp Claimable Course] [cite: 507, 508]

Overview

[cite_start]This course will equip business owners and personnel with a clear understanding of the SST and the newly expanded SST scope effective 1 July 2025[cite: 509]. [cite_start]The session focuses on compliance requirements and operational readiness to ensure businesses stay compliant with the latest legislative changes[cite: 509].

Course Objective

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

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• Master SST with the latest SST Expansion Scope 2025[cite: 509].

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• Understand the imposition of Sales and Services Tax[cite: 509].

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• Apply various tax treatments and recognize SST exemptions[cite: 509].

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• Understand registration requirements and prepare for SST submissions (Forms SST-02 / SST-02A)[cite: 509].

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• Develop a compliance roadmap and ensure operational readiness[cite: 509].

Who Should Attend?

This course is designed for:

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• Management, Accounts, Finance, Admin, Tax, Operations personnel, and Consultants[cite: 509].

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• Target Industries: Professional Services, Banking, Logistics, Rental & Property Developers, Construction, and Education[cite: 509].

Methodology

[cite_start]PowerPoint presentations, illustrations, discussions, and practical exercises[cite: 509].

Program Outline

1. Module 1: Overview & Fundamentals
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   • What is new for Budget 2025 and the expanded scope effective 1 July 2025[cite: 509].

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   • SST treatment on Designated Areas (DA) and Special Areas (SA)[cite: 509].

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   • Sales tax on luxury goods (e.g., imported salmon, silk, racing bicycles)[cite: 509].
2. Module 2: Compliance & Documentation
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   • Registration requirements, invoicing, reporting, and record keeping[cite: 509].

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   • Transitional arrangements and grace periods for penalties[cite: 509].
3. Module 3: SST Calculation
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   • Computing output tax for sales and services based on First Schedule rates[cite: 509].

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   • Input tax credits and invoice cross-checking[cite: 509].
4. Module 4: Tariff Classification & HS Codes
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   • Reviewing HS codes for newly taxable goods and zero-rated exemptions[cite: 509].
5. Module 5: Invoicing & Reporting
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   • Changes to billing requirements post-1 July and mySST Portal navigation[cite: 509].

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   • Submission deadlines, payment timelines, and audit readiness[cite: 509].
6. Module 6: Deep Dive into Expanded Taxable Services
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   • Groups affected: Banking, Logistics, Rental/Leasing, Construction, and Education[cite: 509].

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   • Threshold calculations and inclusion of exempt projects (e.g., government contracts)[cite: 509].
7. Module 7: Compliance Roadmap & Operational Readiness
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   • SST Risk Management and transition planning for projects starting before/after 1 July[cite: 509].

Trainer’s Profile

MAHAIRAN BANA BINTI SARIKI (MB Sariki)

[cite_start]MB Sariki is a Finance and Business expert with over 20 years of corporate experience in the Insurance and Takaful industries[cite: 509]. [cite_start]She is a Chartered Accountant (MIA) and holds an Accountancy degree from the Australian National University[cite: 509].

[cite_start]A subject matter expert in financial reporting and strategic management, she is a Certified Professional Trainer (IPMA, UK) and has held senior management and EXCO positions during her career[cite: 509].

Certificate of Participation

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Participants will receive a Digital Certificate of Participation upon completing the course successfully[cite: 509].

Participation Fee

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RM1,188.00 per person [cite: 509]

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Inclusive of Course notes, tea break, lunch, Certificate of Participation, and 8% SST[cite: 509].

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HRD Corp Claimable Course (subject to approval)[cite: 509].

Registration Details

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Organiser: Malaysian Export Academy Sdn Bhd (MyCoID: 791613A) [cite: 509]

Contact Person: Faruq | [cite_start]Email: faruqrazi.mexa@gmail.com [cite: 514]

[cite_start]Payment: CIMB Bank, Account No: 800 221 0777, payable to Malaysian Export Academy Sdn Bhd[cite: 514].