GENERAL LINE : +603 2332 5200

Sales And Service Tax (SST) Implementation

Effective 1 October 2025, certain fund-related services and charges provided by AmanahRaya Investment Management Sdn Bhd (ARIM) will be subject to Service Tax at the rate of 8%, in line with Malaysia's expanded Sales and Service Tax (SST) framework.

We remain committed to transparency and compliance, and all applicable charges will be clearly reflected in your statements.

Frequently Asked Questions (FAQ)

Sales and Service Tax (SST) is a consumption tax in Malaysia, comprising Sales Tax on goods and The Sales and Service Tax (SST) is a consumption tax implemented in Malaysia, consisting of Sales Tax on goods and Service Tax on designated services. For more information, please visit the official Royal Malaysian Customs Department (RMCD) website at mysst.customs.gov.my

As part of the SST Expansion, financial services including unit trust investments will be subject to SST effective 1 October 2025.

A Service Tax of 8% will apply to selected fund related services and charges, and the tax will be reflected accordingly in investors’ statements.

SST is applicable to selected charges imposed for fund management and investment services such as sales charges on unit trust subscriptions, as well as management fees. Dividend distributions, profit, capital gains and tax penalties are excluded from SST.

For example, based on an investment of RM6,000 with a 0.25% sales charge:

  • • The total sales charge amounts would be :
    • RM6,000 - [RM6,000 / (1+0.25%) = RM 5,985.04] = RM 14.96

  • • The SST on the sales charge would be :
    • RM 14.96 x 8% = RM1.20

  • • The net investment amount would be :
    • RM5,985.04 – RM1.20 = RM 5,983.84

Yes, SST will apply if a fee, such as a sales charge, is imposed during the switch. No SST will be charged if the switch between funds does not involve any fees.

Yes, any SST paid will be refunded if you exercise your cooling off rights.

For further enquiries, please contact us at:
Email : bdd@arim.com.my
Phone : 03-2332 5200

A Proud Subsidiary of Amanah Raya Berhad

Amanah Raya Berhad is Malaysia’s premier trustee company owned by the Minister of Finance Incorporated. With a century-long legacy dating back to 1 May 1921, Amanah Raya Berhad has served our nation for 100 years. They are the market leader in providing Trust, Estate Administration, Will Writing, and Custody Services.