Malaysia will implement a significant expansion of its Sales and Services Tax (SST) framework effective 1 July 2025, as announced under Budget 2025. This expansion is a key part of the government’s fiscal consolidation efforts, aiming to broaden the tax base without increasing the burden on essential goods or lower-income households. Under the revised framework, more services will fall within the scope of service tax, and changes will apply to registration thresholds, scope of taxable services, group relief, and treatment of imported and digital services. For businesses, especially in the construction, rental, and leasing sectors, these changes translate into new compliance requirements, expanded registration obligations, increased exposure to service tax liabilities and complexities in billing, documentation, and contract structuring with heightened enforcement expected, understanding the SST implications specific to these industries is crucial for ensuring compliance, avoiding penalties, and managing costs effectively. This course is designed to help industry players navigate the expanded SST landscape with clarity, accuracy, and confidence.