Transition from Sales Tax to GST - Are you Ready?

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Price: RM 1,200.00
Contact Malaysian Export Academy
Suite 306, 2nd Floor, Block C, Glomac Business Centre
Jalan SS6/1, Kelana Jaya
47301 Petaling Jaya
Tel: 03-7880 0413
Fax: 03-7880 2817
Email :
Contact: Shafinaah


Malaysian Export Academy 


(PSMB Registered Class A - Training Provider No. 1804)


(SBL Claimable)




18 & 19 December 2013, Wed & Thurs, 09:00 am to 05:00 pm, Eastin Hotel, Petaling Jaya


Certificate of Attendance will be awarded for those who complete the course




Participants will be able to understand comprehensively the present indirect tax system enforced in Malaysia, its implications and consequences for non – compliance and the various facilities provided to maximize cost savings. Further you will also updated on the latest amendments to the Sales Tax Act and an understanding of Goods and Service Tax (GST) which will ultimately replace sales tax and its impact on businesses.




  • Who should be registered under Sales Tax Act 1972
  • Exemptions / Facilities granted under the Act to maximise cost savings
  • Sales Tax Procedures and compliance issues
  • Updates on Sales Tax and future changes
  • How GST will affect businesses presently licensed under Sales Tax Act






1.  Concept of Sales Tax                                                                    


-    Legislations 


-    Taxable Goods                                                                                    


-    Sch. A, B & C of ST(E)O 2008                       


-    Scope of charge                                  


-    Meaning of Manufacture                                 


-    None application of sales tax                           


-    Meaning of sale & sales value


-    Rate of Tax




2.   Licensing under Sales Tax Act


-       Taxable person                              


-       Exemption from Licensing


         •   Sales Tax (Exemption from Licensing) Order 1997


         •   Certificate of Exemption                           


-       Sales Tax Licence




3.  Sales Tax Procedures                                                        


-       Responsibilities of License


-       Invoices


-       Credit Notes & Discounts


-       Goods exported and sales to LMW


-       Sales Tax Returns & Penalty


-       Sales Tax refund & Drawback


-       Amendments / Cancellation of Sales Tax Licence 




4.  Facilities under Sales Tax Act  


-      Ring System


         •    Cukai Jualan 5


         •    Cukai Jualan 5A


         •    Cukai Jualan 5B


-      Refund System


-      Credit System


         •    Cukai Jualan 10


-      Cukai Jualan (Pentadbiran) 2


-      Facility under jadual C ST(E)O 2008




5.  Other Facilities


-      Jadual B Sales Tax (Exemption) Order 2008


          •    Items 1,2,5,8,11,12,28,71 and 85


-      Jadual C Sales Tax (Exemption) Order 2008


          •    Items 1 – 13  




6.     Refund / Drawback of Sales Tax


7.     Customs Ruling and Appeal Tribunal


8.     Offences and Penalties


9.     Goods & Service Tax (GST) 


-      Objective & Rationale


-      Scope and Charge to Tax


-      Credit mechanism


-      Types of Supply 


  • Standard Rated Supply
  • Zero Rated Supply
  • Exempt Supply
  • Out of Scope Supply


10.  Tests for GST


11.  Concept of supply  


-      Place of Supply


-      Time of Supply


-      Value of Supply


12.  Computation of Taxable Turnover






Manufacturers, Tax Consultants, Training Houses, Professionals and the like





Power Points Presentation, discussions and case studies.





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. He posses an indepth knowledge of various customs legislations including Customs Act, Sales Tax Act, Service Tax Act, Excise 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. 


In 1997 he left the Customs Department on optional retirement for private practice as an Advocate and Solicitor. 


He is now involved in legal practice and at the same a 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, drawback, refunds, exemptions and others. He was officially appointed by the Customs Department to conduct Basic Customs Course for forwarding agents during the year 2005 – 2007. 


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.






RM 1200.00 per person for two days in each city - SBL / HRDF Claimable
(includes lunch, tea-breaks, course notes and certificate of attendance)

Specific details

Cost HRDF Claimable
Start 2013-12-18
Duration (Days) 2
Venue Eastin Hotel, Petaling Jaya
Early Bird Discount No
Group Discount No
Who Should Attend Manufacturers, Tax Consultants, Training Houses, Professionals and the like


Selangor, Malaysia
Eastin Hotel, Petaling Jaya