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
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1. 核准主要出口商计划（”AMES”），是根据《2018年销售税法令》第61A条设立的销售税豁免机制，自2020年7月1日起生效。
2. 该豁免条款仅提供给马来西亚从事出口导向活动的核准贸易商和制造商（即主要出口商）。
3. 从2022年1月1日开始，申请人所在地区/州控制站的国内税收部门 [Bahagian Cukai Dalam Negeri (CDN)] 将负责接收所有填写好的申请表和证明文件。
4. 马来西亚皇家关税局 (RMCD) 已经更新了描述资格条件的附录，除此之外，还有申请表格和申请表格中应包含的信息模板 – https://mysst.customs.gov.my/News
5. 加入 Telegram 群 – https://t.me/YourAuditor
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