Service Tax Updates For Construction Services

21 Nov, 2025, Remote Online Training - Public

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TAN KOK TEE
DBA, MBA-Finance, FAIA, MIPA, MCCS, ACTIM,
International Accountant (UK),
Public Accountant (Aust.)
Certified Company Secretary.
HRDF Certified Trainer
Registered GST Agent.

 

MR. TAN KOK TEE has 40 years of working experience in Accounts & Financial, Strategic and General Management field. He has held a variety of leadership and senior management roles in various organizations, starting in the Accounts & Finance Department until CFO level and the last being Group Chief Executive Officer. More than half of these times were spent in the Manufacturing, Marketing & Distribution and Services organizations.

 

He is a Fellow member of the Association of International Accountants, UK; Member of the Institute of Public Accountants, Aust.; Certified Commercial Accountant, (M); Member of the Chartered Tax Institute of Malaysia; Member of the Malaysia Associations of Company Secretaries (M) and a Gold Mastery Holder in Reinventing Strategic Planning and Management from the Haines Centre for Strategic Management, sponsored by University of San Diego, USA.

 

He is also a Certified Trainer with PMSB’s (HRDF) Train The Trainer Certificate since 2009, a GST Agent registered with MOF & Holder of the GST MyGCAP certificate from RMCD and a Life Member of the Malaysian Institute of Directors.

 

Mr. Tan has been involved in Advisory, Training and Facilitation since beginning 2009. To-date he has conducted about 400 training workshops throughout Malaysia on topics on Budgeting & Cashflow Planning; GST; SST; Practical Accounting for Accounting Staffs; Reading, Analyzing and Interpreting Financial Statement; Accounting and Finance for Non-Finance Managers; Customers Credit Evaluations and Collection Strategies; Incoterms, LC Operations and Trade Financing; Reinventing the Strategic Planning and Management and Financial Statement Hands On Application to MBRS, for both in-house as well as public.

 

Among the organizations that Tan Kok Tee has been providing training for, include Government Authorities, Chamber of Commerce, Government Link Companies, Banks, Malaysian Institute of Accountants, Chartered Institute of Management Accountants, CPA Australia, Malaysian Institute of Chartered Secretaries and Administrators, Selangor State Human Resource Development Centre (SHRDC), Negeri Sembilan State Skills Development Centre (NSSDC), Penang Skill Development Centre (PSDC), NGOs and many others public training providers.

 

His other clients include Shin Yang Group, MIRI, Bintulu Port, Deleum Bhd., Boustead Plantation Bhd., Takahata, FBK Manufacturing, Brothers Industries, Integrated Logistics, Mega Logistics, Chung Hwa Picture Tubes, Ohara Melaka, Safran Aerospace, NEC Corp. of Malaysia, Kobe Precisions, Tecktronic & Sons Holdings, Julie’s Biscuits, Ornapaper Melaka, Sunway University, Sime Darby Properties, Lion Group and many more.

To-date Mr. Tan has trained more than 15,000 Executives. He combines a wide range of practical and hands-on training experience in lively and challenging interactive training sessions.

 

Venue Details

Remote Online Training - Public

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
  • Service Tax Updates
    - Introduction
    - Implementation Mechanism For The Construction Services
  • SST Administrative Matters
  • Implementation Health Check
OBJECTIVES

Sales and Service Tax (SST) since implementation w.e.f. 1/9/2018, has also undergone various updates constantly with the latest major updates to take effect from 1/7/2025.

While on the sales tax it expanded the scope of taxable products, the service tax saw the expansion of 3 new groups such as Group K covering rent or leasing, Group L covering construction services and Group M covering education services. Other existing groups also saw expansions like group H restructure covering financial services and group I expanded to cover private health care services. As a result of this expansion and restructuring, certain taxable services in certain groups also got redefined.

Hence this training course is to provide an insight on its updates for implementation purposes and to assist participants in achieving the following objectives from these updates:

1. To be up-to-dated with their implementation requirements.
2. To avoid pitfalls / issues in the implementation.
3. Understand the Exemptions available.

WHO SHOULD ATTEND
  • Business Owners and Company Directors
  • CEO, COO, CFOs, Financial Controllers and Finance Managers,
  • Accountants, Accounts Executives, Accounts Assistants.
  • Business Advisors, Auditors and Internal Audit Staff
  • Freelance Accounting Professionals,
  • Procurement/Purchasing/Sales/Logistics and other functional Managers
  • Other functional staff engaged in SST implementation matters.
METHODOLOGY
  • Interactive Lectures
  • Discussion
  • Questions & Answers
COURSE CONTENT
9:00

SERVICE TAX UPDATES

a) Introduction
• Redefined taxable services in Groups A to E and G,
• Restructuring of Group H with scope expansion covering Financial Services
• Expansion of Group I covering Private Health Care Services
• Expansion of 3 more Groups:
- Group K covering Rental and Leasing Services
- Group L covering Construction Services
- Group M covering Education Services

 

b) Implementation Mechanism For The Construction Services
• Registration Requirement and Thresholds determination
• Transitional Rules
• Materials usage in Construction Work – SST treatment.
• Non-Taxable services
• Business to Business Exemption and its Documentation Requirements.
• E-Invoice Treatment for Retention Money.
• SST treatment for Non-Reviewable contract
• Treatment of implementation mechanism within and between Designated Areas and Special Areas.
• Treatment of implementation mechanism between Malaysia and Designated Areas and Special Areas and vice versa.
• Person Exempted from paying service tax
• Treatment of imported services
• Penalty grace period

10.45

SST ADMINISTRATIVE MATTERS

  • Bad Debt Relief criteria
  • Refunds
  • Invoicing particulars requirements
  • SST payment basis – Accrual, Collection and Deemed Collect basis
  • Service Tax contra system
  • Penalties
12.00

IMPLEMENTATION HEALTH CHECK

  • Key common areas to look out for errors in Service Tax.
  • Audit coverage and awareness
  • Appeals
1:00 End of Course