1. On January 19, 2022, the Royal Malaysian Customs Department (RMCD) published a Revised Guide on Advertising Services, which was updated from the previous version.
2. The new Guide replaces the previous Guide, which was released on March 26, 2019.
1. The Approved Major Exporter Scheme (“AMES”), which is a sales tax exemption mechanism established under Section 61A of the Sales Tax Act 2018 With effect from 1 July 2020.
2. This exemption provision is offered only to approved traders and manufacturers in Malaysia who are engaged in export-oriented activities (i.e., major exporters).
3. The Internal Tax Division [Bahagian Cukai Dalam Negeri (CDN)] of the zone/state control station where the applicant’s premises are located will be responsible for receiving all completed application forms and supporting documentation beginning on January 1, 2022.
4. The RMCD has updated the appendix that describes the eligibility conditions, in addition to the application form and the templates for information to be included in the application form – https://mysst.customs.gov.my/News
1. Following the issuance of the Service Tax Policy No. 3/2021 (STP 3/2021) on December 31, 2021, the Royal Malaysian Customs Department (RMCD) issued the Service Tax Policy No. 3/2021 (Amendment No. 1) on March 1, 2022, to update the STP 3/2021.
2. The STP 3/2021 (Amendment No. 1) is currently only available in Malay.