NOTICE ON THE IMPLEMENTATION OF 6% SALES AND SERVICE TAX (SST) ON TUITION FEES FOR INTERNATIONAL STUDENTS

Please be informed that the imposition of a 6% Sales and Service Tax (SST) on educational services provided to international students is in accordance with the provisions of the Service Tax Act 2018 and the guidelines issued by the Royal Malaysian Customs Department (RMCD).

In this regard, Universiti Putra Malaysia (UPM) will impose SST at the rate of 6% on tuition fees charged to all international students, including both existing and newly enrolled students, effective from 1 June 2026 for the 2026/2027 Academic Session.

However, SST will not be imposed on sponsored students whose tuition fees are paid directly to UPM by their sponsoring organisations.

All international students are advised to take note of this SST implementation and make the necessary financial arrangements to ensure the smooth settlement of their tuition fees.

The cooperation, attention, and commitment of all international students, as well as relevant stakeholders, in complying with and implementing this requirement are highly appreciated to ensure the orderly, efficient, and smooth administration of tuition fee payments and SST implementation.

This notice is issued for your information.

Thank you.

PENGUMUMAN PENGHANTARAN PERMOHONAN PELUPUSAN

Semua Pegawai Universiti Putra Malaysia adalah digalakkan untuk mengakses Google Site
Sudut Maklumat Pengurusan Aset untuk mendapatkan informasi berkaitan Proses
Pengurusan Aset di UPM.

Google Site boleh di akses menggunakan UPM-ID melalui capaian
https://sites.google.com/upm.edu.my/pengurusanaset/home.

Selain itu, Google Site Sudut Maklumat Pengurusan Aset boleh didapati melalui Laman Web
Pejabat Bursar.

Sudut Maklumat Pengurusan Aset

Sekian, terima kasih
Bahagian Kewangan Pengurusan Aset