Services Tax (Amendment) Regulations 2023
In exercise of the powers conferred by section 91 of the Service Tax Act 2018 [Act 807], the Minister has made the Services Tax (Amendment) Regulations 2023. These regulations, which come into operation on 15 May 2023, introduce amendments to the existing Service Tax Regulations 2018 [P.U. (A) 214/2018]. The amendments include the following changes: […]
Sales Tax (Exemption from Registration) Order 2023
In exercise of the powers conferred by subsection 20(1) of the Sales Tax Act 2018 [Act 806], the Minister has issued the Sales Tax (Exemption from Registration) Order 2023. This order provides an exemption from registration for any person engaged in manufacturing finished goods of the Royal Pahang Weave, regardless of the total sale value […]
Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2023
In exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949 [Act 378], the Minister has issued the Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2023. This order is deemed to have come into operation on 1 January 2023. The Stamp Duty (Exemption) (No. 11) Order 2021 [P.U. (A) 367/2021], previously […]
Customs Duties (Goods under CPTPP) (Amendment) Order 2023
In exercise of the powers conferred by subsection 11(1) of the Customs Act 1967 [Act 235], the Minister has issued the Customs Duties (Goods under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Order 2023. This order will be effective from 1st May 2023. The Customs Duties (Goods under the Comprehensive and Progressive Agreement […]
Customs Duties (Goods of ASEAN Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN TIG Agreement
In exercise of the powers conferred by subsection 11(1) of the Customs Act 1967 [Act 235], the Minister has issued the Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) (Amendment) (No. 3) Order 2023. This order will be effective from 1st May 2023. The Customs Duties […]
Excise Duties (Amendment) (No. 2) Order 2023
In accordance with the powers vested in the Minister by subsection 6(1) of the Excise Act 1976 [Act 176], the Excise Duties (Amendment) (No. 2) Order 2023 is hereby proclaimed. This order will come into effect from 1st May 2023. The Excise Duties Order 2022 [P.U. (A) 163/2022] is amended in the Schedule as follows: […]
Customs Duties (Amendment) Order 2023
In accordance with the powers granted by subsection 11(1) of the Customs Act 1967 [Act 235], the Minister hereby issues the Customs Duties (Amendment) Order 2023 [1]. This order will take effect from 1st May 2023. The Customs Duties Order 2022 [P.U. (A) 114/2022] is amended in the First Schedule as follows: a) In relation […]
MLI-modified DTAs with Australia, Ireland, Romania, and South Africa
The Synthesised Texts of Malaysia’s Double Taxation Agreements (DTAs) with Australia, Ireland, Romania, and South Africa, as well as their Modifications Made by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), have been uploaded on the Website of the Inland Revenue Board of Malaysia (HASiL). References: […]
