Sales Tax (Imposition of Sales Tax in respect of Designated Areas) (Amendment) Order 2023
The Minister, under section 50 of the Sales Tax Act 2018 [Act 806], has issued the Sales Tax (Imposition of Sales Tax in Respect of Designated Areas) (Amendment) Order 2023. This Order comes into effect on 1 April 2023 and may be cited as such. The Sales Tax (Imposition of Sales Tax in Respect of […]
Customs (Prohibition of Exports) Order 2023
IN exercise of the powers conferred by subsection 31(1) of the Customs Act 1967 [Act 235], the Minister makes the Customs (Prohibition of Exports) Order 2023. This Order comes into operation on 15 April 2023. The exportation of goods specified in column (2) of the First Schedule to destinations specified in column (3) of the […]
Tourism Tax Policy No. 1/2023
The Tourism Tax Policy (TTP) No. 1/2023, dated 16 February 2023, has been uploaded on the MyTTx website by the Royal Malaysian Customs Department (RMCD). Based on the information provided, it is the responsibility of the registered digital platform service provider (DPSP) to charge, collect, account and remit the tourism tax (TTx) from tourists who […]
Customs (Anti-Dumping Duties) (Extension) Order 2023 [P.U.(A) 33/2023]
Please be advised that the Minister has issued an order under section 25 of the Countervailing and Anti-Dumping Duties Act 1993 [Act 504] and subsection 11(1) of the Customs Act 1967 [Act 235]. This order, known as the Customs (Anti-Dumping Duties) (Extension) Order 2023, extends the Customs (Anti-Dumping Duties) Order 2018 published in P.U. (A) […]
Draft Guide on Goods Delivery Services dated 9 January 2023 (Bahasa Malaysia version)
Service Tax is a consumption tax administered under the Service Tax Act 2018 and its subsidiary legislation. The effective date of the Service Tax Act 2018 is 1 September 2018. Service tax is levied on services known as “Taxable Services”. Any person providing taxable services exceeding the prescribed threshold is required to be registered under […]
Windfall Profit Levy (Oil Palm Fruit) Order 2023 [P.U.(A) 31/2023]
Introduction: In accordance with section 6 of the Windfall Profit Levy Act 1998 [Act 592], the Minister has exercised power to make the Windfall Profit Levy (Oil Palm Fruit) Order 2023. The order comes into effect on 1st February 2023. The order prescribes the price of locally delivered crude palm oil per metric ton and […]
Amendment to Customs Duties for ASEAN-Japan Economic Partnership Agreement Goods Order 2023
The Minister, under the powers conferred by subsection 11(1) of the Customs Act 1967 [Act 235], makes the Customs Duties (Goods under the Agreement on Comprehensive Economic Partnership among the Government of the Member States of the ASEAN and Japan) (Amendment) Order 2023. This Order will come into effect on 1 March 2023. The purpose […]
Deferment of imposition of sales tax on low-value goods (LVG)
Sales Tax applies to all taxable goods produced domestically or imported from other countries into Malaysia. Nevertheless, Low-Value Goods (LVG) imported by air couriers from overseas are exempt from Sales Tax under the de minimis facility, which permits a waiver of small tax amounts for efficiency reasons. The Ministry of Finance announced in Budget 2022 […]
Payments via Cheques or Bank Drafts to “Ketua Pengarah Kastam” through the RMCD Counters
The Royal Malaysian Customs Department (RMCD) has issued an important announcement regarding payments made via cheques or bank drafts through RMCD counters. Effective immediately, the name “Ketua Pengarah Negeri” has been changed to “Ketua Pengarah Kastam” for such payments. However, a transitional period has been provided until 30 June 2023, where companies and agents may […]
Tourism Tax (Amendment) Regulations 2023
The Minister, in accordance with section 70 of the Tourism Tax Act 2017, has made the Tourism Tax (Amendment) Regulations 2023. These Regulations have been enforced since 2 March 2023. This post outlines the amendments to the Tourism Tax Regulations 2017 [P.U. (A) 228/2017]:- Addition of Part IIA – Invoice or Receipt: Operators who issue […]
