Customs Duties (Goods under the Agreement Establishing the ASEAN – Australia – New Zealand Free Trade Area)(Amendment) Order 2024

The Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) is an agreement between ASEAN Member States (Brunei Darussalam, Cambodia, Indonesia, Laos, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Vietnam), Australia and New Zealand. It delivers extensive tariff reduction and greater certainty for services suppliers and investors. The Agreement remains the highest quality of ASEAN’s […]
Excise Duties (Exemption)(Amendment) Order 2024 (Amendment) Order 2024

The Excise Duties (Exemption) (Amendment) Order 2024 and the Excise Duties (Exemption) (Amendment) Order 2024 (Amendment) Order 2024 introduced changes to the excise duties exemption for certain food and beverage products in Malaysia. Specifically, the first Order expands the exemption to cover additional premix products with lower sugar content. It also revises the conditions around […]
Customs (Prohibition of Imports)(Amendment) Order 2024

The Customs (Prohibition of Imports) (Amendment) Order 2024 amends the Customs (Prohibition of Imports) Order 2023, which regulates the prohibition and control of imports into Malaysia. The Order makes two key amendments: Overall, the amendments update regulatory overseers and widen the scope of controlled metal waste and scrap imports in alignment with current governmental and […]
Service Tax (Rate of Digital Services Tax) (Amendment) Order 2024

The Service Tax (Rate of Digital Services Tax) (Amendment) Order 2024 [P.U (A) 67/2024] amends the service tax rate for digital services provided by foreign service providers from 6% to 8%, effective 1 March 2024. This is an increase from the previous 6% rate established in the Service Tax (Rate of Digital Services Tax) Order […]
Service Tax (Persons Exempted from Payment of Tax) (Amendment) Order 2024

The Service Tax (Persons Exempted from Payment of Tax) (Amendment) Order 2024 introduces a new exemption for taxable services provided within Group J entities. This amendment, which comes into effect on 1 March 2024. Specifically, a taxable person in Group J who provides taxable services to another taxable person within Group J will be exempted […]
Guidelines for the Transition of changes in Service Tax Rates

Introduction The Guidelines on Transition of Changes in Service Tax Rates provide guidance on the application of old and new service tax rates during the transitional period when the standard rate increases from 6% to 8% effective 1 March 2024. Purpose The Guidelines aim to facilitate understanding of the determination of the applicable service tax […]
Guidelines for the Logistics Service

Introduction The Guidelines on Logistics Services provide guidance on the application of service tax to logistics services, effective 26 February 2024, covering courier services, warehousing services, customs agents, and overall logistics management. Purpose The Guidelines aim to facilitate understanding on the scope, tax treatment, registration, and operational aspects concerning logistics services under the Service Tax […]
Guidelines for the Maintenance Or Repair Services

Introduction The Guidelines on Maintenance or Repair Services provide guidance on the application of service tax to maintenance and repair services, effective 26 February 2024. This covers corrective and preventive maintenance, calibration, reconditioning etc. for buildings, goods, land or systems. Purpose The Guidelines aim to facilitate understanding on the scope, tax treatment, registration, and operational […]