Service tax for service industry - Workshop 2026

HRD Corp Claimable Course (T&C applies*)
Download flyer and registration form

In this workshop, learners will gain essential knowledge to understand the latest developments in Service Tax operations following the expansion of its scope effective July 2025. It is crucial for service tax registrants to remain compliant to avoid unnecessary penalties and increased compliance costs. Participants will gain insights into recent updates affecting registrants, including service tax exemptions, deductions, imported taxable services, and group relief provisions.

The workshop also emphasizes the importance of accurately identifying taxable and non-taxable services to ensure proper compliance. In addition, it will address the e-invoice requirements applicable to service tax registrants.

Key topics covered:

The fundamental of Service Tax Mechanism

• Service Tax Act 2018
• Service Tax Regulations and Service Tax Orders
  - List of Taxable Service Providers
  - Registration
  - Facilities
  - Special Rules
  - Penalty and remission

The Impact of Service Tax Revision

• Expansion of taxable services
• Latest guides on taxable services published by RMCD
• Classification of taxable services, not taxable services and mixture of taxable services for selected industries
• Service Tax Policy 2019~2025 and 2026
• Selected illustration on service tax mechanism for the following latest guidelines
  - Guide on Construction Work Services
  - Rental or Leasing Tax Rate reduction
  - Information Technology service
  - Miscellaneous announcement

Service Tax Administration

• Invoice, receipt, professional bill, debit note and credit note format and requirements
• Service tax exemption and deduction
• Bad debt Relief
  - Bad Debt Claim for Service Tax
  - Bad Debt Recovery for Service Tax

Imported Taxable Services

• Scope of Imported Taxable Services
• Guide on Imported Taxable Services
• Exemption on Imported Taxable Services within the group
• Case studies on Imported Taxable Services

Special Service Tax Treatment

• Reimbursement and Disbursement
• Intragroup and Intergroup Management Fee and group relief
• B2B Service Tax Exemption

Preparing SST-02 Form

• Preparing and Reporting in MySST and SST-02
• New requirements since August 2025
• Online SST-02 submission

Impact of e-Invoicing to Service Tax Registrants

• List of e-Invoice reference
• Revised exemption threshold for e-Invoice implementation
• Issuing e-Invoice as per timeline announced by IRMB
• Disclosure of service tax and B2B exemption in invoice, debit note and credit note
• Self-Billed Transactions on imported services
• Procedure for e-Invoice compliance review

MySST Portal

• Latest information on MySST Portal

Presenter:

Wong Kah Leong (Stanley)

Stanley Wong is a chartered accountant, PMP and HRDC accredited trainer. Being a regular speaker, he delivers training on GST | SST System Changes; focus on SST governance, review and compliance perspective. As Malaysia is rolling out E-Invoicing, Stanley went to Singapore to attend the E-Invoicing Exchange Summit in 2023. Stanley just came back from the European e-Invoicing Exchange Summit hosted in Prague, in September 2024 and shared the Malaysian E-Invoicing journey with the delegates in Europe. Stanley can share the insight and best practices gained to help Malaysian businesses to adopt e-invoicing.