SST For Construction

Lim Chun Meng

Certificates

For Attendance

Available for

35 Seats

20 CIDB CDD

Applied

6 BQSM CPD

Applied

Include Notes

Meals Provided

More Information

03-410 681 92

Email

info.arhcentrum@yahoo.com

Course Detail

With SST 2025 changes reshaping how construction work is taxed, this session came at exactly the right time for contractors and finance teams still working through the implications. Lim Chun Meng broke down the expanded scope, transitional rules, and the often-confusing overlap between sales and service tax — before moving into the practical side: taxable construction services, exemptions under Schedule C, retention sums, LAD, and how Design & Build contracts are treated differently from traditional ones. The session closed with hands-on guidance on invoicing, credit/debit notes, and SST return filing, plus a lively Q&A; on reporting obligations to Customs.

Attendees walked away with the clarity and documentation know-how to stay compliant and avoid costly penalties under the new SST landscape.

Course Outline

Module 1 : Introduction and Latest Updates of SST

  • ▪ Introduction to SST landscape in Malaysia
  • ▪ SST Legislation and Expansion 2025
  • ▪ Key SST changes effective 1 July 2025
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Module 2 : Construction Work Services

    • ▪ Are construction services subject to Sales Tax? No, but the raw materials are.
    • ▪ Key taxable items in construction
    • ▪ What charges are subject to service tax in the construction industry
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Module 3 : Accounting, Documentation & Best Practices

  • ▪ Sample Invoice format
  • ▪ Credit and debit notes
  • ▪ Accounting basis and taxable periods
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Module 4 : Questions & Answer / Other Reports Required by Customs

  • ▪ Questions and answer
  • ▪ Other reports equired by customs