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Introduction
Service Tax (ST) was introduced on 1st September 2018, and effective 1st July 2025, the scope has been expanded to cover construction services.
Businesses involved in construction must now ensure proper SST registration, invoicing, return submission (SST-02), and compliance with the latest tax treatment rules. With customs audits expected to increase, this program provides full compliance under the updated SST framework.
Module 1: Service Tax Legislation Overview
- Service Tax Act 2018 and other key legislation provisions
- Definition of taxable services
- Mandatory registration:
- Taxable threshold
- Who must register?
- SST threshold computation
- Effective date on 1 July 2025
- Taxable construction services include:
- Commercial building, infrastructure, M&E services
- Mixed development project
- E-Invoice disclosure requirement
- Supplier and customer SST registration number
- Value of taxable services
- Detailed of exemption
Module 2: SST-02 Return Submission
- How to submit SST-02 accurately:
- Bimonthly via MySST portal, e.g.
- Value of taxable services
- Exempted amounts
- Non-taxable services
- SST payment deadline
- Bimonthly via MySST portal, e.g.
Module 3: Introduction to Exemption available
- PEFPOT
- Minister exemption
- Group exemption
Module 4: Common Pitfalls and Appeal Process
- Various service tax possible penalties
- Close linkage with other related industries, e.g. management, repair and maintenance
- Appeal process
- Q & A