By Mr. Kenneth Tam, 14 December 2018, 9:00 am to 5:00 pm
Kuala Lumpur
(100% Claimable From HRDF/PSMB)

Sales and Service Tax had come into force on 1 Sept 2018. Therefore, it is crucial to understand and prepare for its implementation. The objective of this workshop is to provide participant with a understand the scope and mechanism of SST . The participant will also learn to determine the costing /pricing of products and services in compliance with the Anti-Profiteering Regulation 2018 .

The trainer will also present the latest on- going announcements to help business entrepreneur and account preparer to have a better understanding on the practical aspects of post implementation issues, transitional provision on withdrawal of GST in order to avoid penalties for non-compliance.

This program will assist you on the following areas:
  • Understand the SST concept , scope and its implementation mechanism
  • SST registration, Timing of registration and Registration procedure
  • Understand the various available SST exemption /benefits facilities, drawback facilities
  • Understand different profit margin for product pricing between Sale Tax and GST
  • Understand submission process of SST-02 Returns and time frame for submission and payment
  • Comprehend the special rules for Designated areas and Special area treatment
  • Understand the Services Provider and its 9 categories of taxable services
  • Inter-company management services and definition of group companies
  • Special Industry Guide (highlight ) on management services , IT Services , Consultancy Services and Custom Agent Services etc
  • Get to know the transitioning rules from GST to SST on different types of transactions

Manufacturer, importers, Finance and accounting staff ,Business owner : Hotels, Food and Beverage , Clubs, , import & export agents, Telecommunication and Information Technology Services, professional services and Others Service Provider


7 Hours, 1 Day.

  1. SALES TAX 2018
    • Introduction to sales Tax mechanism
    • Meaning of manufacture
    • Taxable Goods and Sale Tax exemption structure
    • Valuation of taxable goods and imported goods
    • Accounting of tax : invoice, credit note and debit note
    • Sales Tax facilities :Persons Exempted from Sales Tax
    • MySST –Exemption Process application
    • Sales tax Facilities: Refund of sales tax in relation to Bad Debts , Review and Appeal
    • Drawback Facilities and condition
    • Impact on pricing and strategy decision between GST regime and Sales tax regime
    • Different profit margin affecting the final price to consumer between GST regime and SST Regime
    • Accounting Basis and Taxable Period
    • Drawback and Refund Facilities and Bad debt
    • Recordkeeping and Penalty for late return and payment
    • System readiness-capturing and reporting SST compliance
  4. SERVICE TAX 2018
    • Service tax mechanism and rate of tax
    • Taxable services under Group A to I
    • Threshold
    • Taxable and non-taxable services
    • Treatment for services supplies within, to/from Designated/Special Area (SA)
    • Definition of the same group
    • Services provided by a member of the group of companies to company outside the group
    • Professional Services: Reimbursement and Disbursement
    • Management services
    • Information Technology Services (IT)
    • Consultancy Services
    • Customs agent Services
    • Employment services
    • Management Services
    • Taxable period and return, payment and penalty
    • Service Tax facility –Contra System
    • Service Tax treatment in Designated area (DA) and Special Area (SA)
    • Issuance of invoices, credit note and debit notes
    • Accounting basis – Payment basis
    • Bad debts and Bad Debt recovery
    • General Provisions : Refund of overpaid tax, remission ,penalty for late payment of tax
    • Repeal of GST ACT 2014
    • Furnishing of return for the last Taxable period and payment of GST
    • Claim for input tax and refunds
    • Progressive or periodic agreement under Sales Tax Act 2018
    • Progressive or periodic agreement under Service tax Act 2018
    • Supply of Goods or Services spanning GST to SST (before and on or after 1 Sept)
    • Retention payment
    • Warranty
    • Deposit
Your Trainer

Mr. Kenneth Tam is a trainer cum consultant. He has over 30 years of corporate experience in the field of financial management, financial accounting , tax , business planning and budgeting .He had wide , extensive and hand-on experience in various industries which include oil and gas( upstream and downstream) , manufacturing, trading ,project management and education. From 1980 to 2008 he held various managerial positions in a Global oil and gas group of companies, one of the Fortune 500 companies.

Kenneth Tam is a Fellow member of the Association of Certified Chartered Accountants UK (FCCA), Associate member of the Chartered Institute of Management Accountants UK (ACMA), member of the Charted Global Management Accountant (CGMA), a member of the Malaysian Institute of Accountants (MIA). He also obtained a certificate IV in assessment and workplace training from Australia and approved certified trainer from PSMB.

Course Fee
(Course fee is inclusive of 2 tea breaks, lunch, course material,Certificate of Attendance)
Early Bird for training in KL : ( Book Before 30 November 2018 )
1 person or more ~ RM 780 / person
1 person ~ RM 880 / person
2 persons or more ~ RM 780 / person
(Course fee is inclusive of 2 tea breaks, lunch, course material, Certificate of Attendance)
Terms & Conditions:
1. Registration & Fees Policy
Registration is confirmed once registration form is received via fax/email/mail. All Payments/Undertaking Letters/Local Order (LO)/Letter of Approval must be made available and presented prior to the course.
2. Cancellation Policy
Any cancellation must be received in writing within 7 working days prior to the event else full payment will be imposed. Any no-show by registered delegates will be liable for full payment of the program fees.
3. Disclaimer & Program Changes Policy
Scientia Training Sdn Bhd reserves the right to amend or cancel the event due to circumstances beyond its control. We reserved the right to modify the advertised topics or course timing whenever necessary.
1. Fax 03-6207 6727
3. Payment shall be made payable to SCIENTIA TRAINING SDN BHD
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