Sales Tax - Principles, Concepts And Compliance

21 May, 2025, CONCORDE HOTEL KUALA LUMPUR

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P. Nadaraja was formerly with the Royal Malaysia Customs (1981-1997) as a Senior Officer of Customs
having served in various units and his key areas of focus includes customs administration, import and
export procedures, classification, valuation, licensing and compliance matters.


Mr. Nadaraja possesses an in-depth knowledge of various customs legislations including the Customs
Act, Sales Tax Act, Service Tax Act, Excise Act, GST Act and other subsidiary legislations. He has vast
experience in Customs matters and has been a guest lecturer at the Royal Malaysia Customs Academy in
Malacca on various occasions to deliver lectures on various aspects of Customs laws and procedures.


He left the Customs Department on optional retirement for private practice as an Advocate and Solicitor.


Mr. Nadaraja is now involved in legal practice and at the same time is actively involved in conducting
seminars and workshops on customs matters. He has also conducted in-house training for various
companies including statutory bodies and has advised and consulted upon by companies on issues
such as customs and sales tax valuation, classification, service tax matters, drawbacks, refunds,
exemptions and others. He was officially appointed by the Customs Department to conduct a Basic
Customs Course for forwarding agents.


He is also an Associate of the Malaysia Institute of Chartered Secretaries and Administrators and an
Associate Member of Chartered Tax Institute of Malaysia (ACTIM) and is currently involved in customs
litigation and rendering of consultancy services on Customs matters.

 

Venue Details

CONCORDE HOTEL KUALA LUMPUR

Contact us

Juliany,
03 2283 6109
juliany@ipa.com.my

Phoebe,
03 2283 6100
phoebe@ipa.com.my 

FOR CUSTOMISED IN-HOUSE TRAINING
Jane,
03 2283 6101
Jane@ipa.com.my

ADDRESS 
A-28-5, 28th Floor, Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my

FOCUSING ON
  • Sales Tax Legislations
  • Concept And Scope Of Sales Tax
  • Accounting For Sales Tax
  • Exemptions / Facilities Under Sales Tax Legislations
  • Special Provisions Under Sales Tax
  • Customs Enforcement Powers Under Sales Tax Legislations
  • Exemptions, Refund, Drawback And Remission Of Sales Tax
  • Offences And Penalties Under Sales Tax Act
  • Review And Appeal Procedures Under Sales Tax Act
COURSE OBJECTIVES

Sales Tax is a new tax system implemented in Malaysia replacing the Goods & Service Tax (GST). It is a single stage tax system encompassing various reliefs and exemptions unlike the previous GST system.

The objective of the course is to provide participants with a comprehensive understanding of the principles and concepts related to Sales Tax and how businesses can benefit from the various reliefs and exemptions granted under the Sales Tax Legislations and common problems faced by companies registered under Sales Tax.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding The Principles And Concepts Of Sales Tax.
  2. Being Able To Determine Who Is Required To Be Registered Under Sales Tax Act.
  3. Understanding The Different Type Of Exemptions, Facilities And Reliefs Granted Under The Sales Tax Legislations.
  4. Understanding Sales Tax Procedures, Documentation & Compliance Issues.
  5. Knowing How Sales Tax Will Affect Registered And Nonregistered Manufacturers .
  6. Learning The Common Mistakes Committed By Manufacturers Registered Under The Sales Tax Act 2018.
WHO SHOULD ATTEND
This course is suitable for all kinds of Service Providers, Tax Consultants And Professionals and the like.
METHODOLOGY
Interactive Lectures, Discussions and Q & A sessions.
COURSE CONTENT
9:00

SALES TAX LEGISLATIONS

  • Sales Tax Act 2018
  • Sales Tax Regulations 2018
  • Sales Tax (Amendment) Regulations 2018
  • Sales Tax (Customs Ruling) Regulations 2018
  • Sales Tax (Rules of Valuation) Regulations 2018
  • Sales Tax (Compounding of Offences) Regulations 2018
  • Sales Tax (Amount Of Sale Value Of Taxable Goods Manufactured) Order 2018
  • Sales Tax (Goods Exempted From Sales Tax) Order 2018
  • Sales Tax (Person Exempted From Payment of Tax) Order 2018
  • Sales Tax (Exemption From Registration) Order 2018
  • Sales Tax (Imposition of Tax In Respect Of Designated Areas) Order 2018
  • Sales Tax (Imposition Of Tax In Respect Of Special Areas) Order 2018
 

CONCEPT AND SCOPE OF SALES TAX

  • Concept of Single Stage Taxation
  • Definition of Manufacture under Sales Tax Act 2018
  • Taxable Person
  • Sales Tax Exemption from Registration
  • Imposition and Scope of Sales Tax
  • Determination of Sales Value
10.45

ACCOUNTING FOR SALES TAX

  • Issuance of Invoices/Record Keeping
  • Accounting Basis
  • Taxable Period
  • Treatment of Credit / Notes
  • Refund for Bad Debts
  • Submission of Sales Tax Returns (SST-02)
  • Power to Assess
 

EXEMPTIONS / FACILITIES UNDER SALES TAX LEGISLATIONS

  • Sales Tax (Persons Exempted from Payment of Tax) Order 2018
    - Jadual A – class of persons exempted from sales tax
    - Jadual B – exemptions for manufacturers of non-taxable goods
    - Jadual C – exemptions for registered manufacturers (replacing CJ5, CJ5A & CJ5B)
  • Schedule C - Exemptions
    - Lampiran C1 – Exemptions for registered manufacturers
    - Lampiran C2 – Exemptions to purchase on behalf of manufacturers
    - Lampiran C3 – Exemption for subcontracting
  • Sales Tax (Goods Exempted from Sales Tax) Order 2018
  • Sales Tax (Exemption from Registration) Order 2018
  • Sales Tax Deduction – Application and Conditions
12:00

SPECIAL PROVISIONS UNDER SALES TAX

  • Treatment of Designated Area of Labuan, Langkawi and Tioman
  • Treatment of Special Areas of Free Zones, Licensed Warehouse and LMW
  CUSTOMS ENFORCEMENT POWERS UNDER SALES TAX LEGISLATIONS
1:00 Lunch
2:00

EXEMPTIONS, REFUND, DRAWBACK AND REMISSION OF SALES TAX

  • Power of Minister to exempt and refund – Section 35
  • Refund of sales tax short paid or erroneously paid – Section 39
  • Drawback of sales tax paid on goods re- exported – Section 40
  • Remission of sales tax – Section
 

OFFENCES AND PENALTIES UNDER SALES TAX ACT

3:45

REVIEW AND APPEAL PROCEDURES UNDER SALES TAX ACT

  • Application for Review to Director General of Customs
  • Application to Customs Appeal Tribunal
  • Application to the Minister of Finance
5:00 End of Course