Sales Tax (Rate of Tax) (Amendment) Order 2023

The Minister has made an order under subsection 10(2) of the Sales Tax Act 2018 [Act 806], i.e. Sales Tax (Rate of Tax) (Amendment) Order 2023. This order came into operation on 1 April 2023. The Sales Tax (Rate of Tax) Order 2022 [P.U. (A) 176/2022] is amended in subparagraph 2(1) by substituting for paragraph […]
Sales Tax (Amendment) Regulations 2023

The Minister has exercised the powers conferred by section 106 of the Sales Tax Act 2018 [Act 806] to make the Sales Tax (Amendment) Regulations 2023. These regulations come into operation on 1 April 2023 and amend subparagraph 17(1)(h)(v) of the Sales Tax Regulations 2018 [P.U. (A) 203/2018] by substituting the words “whether or not […]
Excise (Amendment) Regulations 2023

In exercising the powers conferred by section 85 of the Excise Act 1976, the Minister has made the Excise (Amendment) Regulations 2023. These regulations will come into operation on 1 April 2023 and amend regulation 60A of the Excise Regulations 1977 by substituting the words “not containing nicotine” with “whether or not containing nicotine“. To […]
Sales Tax (Imposition of Sales Tax in respect of Special Areas) (Amendment) Order 2023

Sales Tax (Imposition of Sales Tax in Respect of Special Areas) (Amendment) Order 2023 has been issued by the Minister under section 57 of the Sales Tax Act 2018 [Act 806]. This Order will come into operation on 1 April 2023. The Sales Tax (Imposition of Sales Tax in Respect of Special Areas) Order 2018 […]
Free Zones (Exclusion of Goods) (Amendment) Order 2023

In accordance with the authority granted under subsection 6(1) of the Free Zones Act 1990 [Act 438], the Minister has issued the Free Zones (Exclusion of Goods) (Amendment) Order 2023. This Order comes into effect on 1 April 2023 and amends the Free Zones (Exclusion of Goods) Order 1998 [P.U. (A) 459/1998] in the Schedule. […]
Excise (Customs Ruling) (Amendment) Regulations 2023

Excise Duty is a tax imposed on certain goods imported into or manufactured in Malaysia. IN exercise of the powers conferred by subsection 85(2) of the Excise Act 1976 [Act 176], the Minister makes Excise (Customs Ruling) (Amendment) Regulations 2023. The amendments include substituting certain phrases and deleting Schedules A, B, and C from the […]
Excise Duties (Tioman) (Amendment) Order 2023

The Minister, exercising the powers conferred by paragraph 91I(1)(a) of the Excise Act 1976 [Act 176], has made the Excise Duties (Tioman) (Amendment) Order 2023. This order comes into operation on 1 April 2023 and amends sub-subparagraph 2(f) of the Excise Duties (Tioman) Order 2022 [P.U. (A) 181/2022] by replacing the phrase “not containing nicotine” […]
Excise Duties (Amendment) Order 2023

Under the powers granted by subsection 6(1) of the Excise Act 1976 [Act 176], the Minister has made the Excise Duties (Amendment) Order 2023. This order will come into effect on April 1, 2023. The amendment affects the Schedule in Chapter 24 of the Excise Duties Order 2022. Specifically, heading 24.04 is amended by inserting […]
Excise Duties (Labuan) (Amendment) Order 2023

Pursuant to the authority granted by paragraph 90A(1)(a), read together with paragraph 90B(b) of the Excise Act 1976 [Act 176], the Minister has issued the Excise Duties (Labuan) (Amendment) Order 2023. This Order, which comes into effect on 1 April 2023, amends sub-subparagraph 2(e) of the Excise Duties (Labuan) Order 2022 [P.U. (A) 183/2022] by […]
Excise Duties (Pangkor) (Amendment) Order 2023

The Minister has made an order under the powers conferred by paragraph 91U(1)(a) read together with paragraph 91V(b) of the Excise Act 1976 [Act 176]. This order, known as the Excise Duties (Pangkor) (Amendment) Order 2023, comes into operation on 1 April 2023. The Excise Duties (Pangkor) Order 2022 [P.U. (A) 174/2022] is amended in […]