Transition Guidelines on Sales and Services Tax (SST) Rate Changes- Effective July 1, 2025
Further to FMM’s circular CD-5-2025 on the expansion of the Sales and Services Tax (SST) scope effective July 1, 2025, the Royal Malaysian Customs Department (RMCD) has issued the Transition Guidelines for Sales Tax Rate Changes, along with several industry-specific guides for the newly taxable services, including financial services, private education, construction work, private healthcare, and rental or leasing services. These documents, dated June 9, 2025, are intended to assist businesses in implementing the new SST framework and managing transitional compliance.
FMM strongly encourages members to review their internal processes, particularly in relation to invoicing, manufacturing, importation, and tax exemption practices, to ensure full readiness and compliance with the revised requirements.
Members are advised to refer to the following documents which are available on the RMCD’s MySST portal at https://mysst.customs.gov.my/IndustryGuides :
In light of these developments, FMM will be organising a two (2) day Seminar titled “Navigating Sales and Services Tax (SST) Expansion: Understanding New Taxable Goods & Services and Transitional Compliance - Effective July 1, 2025” from July 30-31, 2025, at M World Hotel. This seminar aims to provide participants with comprehensive insights and practical guidance on the expanded SST scope, transitional procedures, and key compliance requirements. Kindly block your calendar and plan to attend this important session.
For those interested to participate, please fill in your details via the Google Form link below to enable us to send the event brochure and updates directly to you once available:
🔗 https://forms.gle/J1gP8yifQbGYDbfe6
The event brochure will be uploaded to our website once it is finalised. Please stay tuned and monitor FMM’s website for further announcements and registration details.
For technical guidance and assistance, please contact Royal Malaysian Customs Department Call Centre (CCC)at 1300 888 500 or via email at ccc@customs.gov.my.
For enquiries, please contact Ms Shamini Sakthinathan at Email: shamini@fmm.org.my or Ms Farah Nabilah at Email: farah_nabilah@fmm.org.my of the FMM Secretariat at Tel: 03-62867200