We previously wrote about key changes introduced under the expansion of Sales Tax and Service Tax (SST) in our article dated 24th June 2025. Since the first announcement of the SST expansion on 9th June 2025, the Ministry of Finance (“MOF”) and the Royal Malaysian Customs Department (“RMCD”) have made several revisions and released guidelines and tax policies, after considering public opinion.
Some revisions were announced barely a week before the expansion came into effect on 1st July 2025.