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 […]
Sales Tax (Person Exempted from Payment of Tax) (Amendment) Order 2023
By virtue of the powers conferred by paragraph 35(1)(b) of the Sales Tax Act 2018 [Act 806], the Minister has gazetted the Sales Tax (Person Exempted from Payment of Tax) (Amendment) Order 2023. This order, which comes into effect on 1 April 2023, amends Schedule A of the Sales Tax (Person Exempted From Payment of […]
Customs (Customs Ruling) (Amendment) Regulations 2023
A Customs ruling is a ruling provided by the Customs Department following a request by a trader, agent or individual. It is a binding ruling issued in writing by the Director General of Customs and can serve as a guide regarding duty liabilities involved in business activities such as: Customs rulings are issued for: IN […]
Sales Tax (Goods Exempted from Tax)(Amendment) Order 2023
IN exercise of the powers conferred by paragraph 35(1)(a) of the Sales Tax Act 2018 [Act 806], the Minister makes Sales Tax (Goods Exempted from Tax)(Amendment) Order 2023. The Sales Tax (Goods Exempted from Tax) Order 2022 [P.U. (A) 175/2022] is amended in Schedule A as follows: For a complete understanding of the amendments, interested […]
ASEAN Harmonised Tariff Nomenclature and ATIGA Amendment Order 2023
Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) (Amendment) Order 2023 has been issued by the Minister in accordance with the Customs Act 1967 [Act 235]. The Order, which comes into effect on 1 April 2023, amends the First Schedule of the Customs Duties (Goods of […]
Service Tax (Compounding of Offences) (Amendment) Regulations 2023
In the exercise of the powers conferred by subsection 80(1) of the Service Tax Act 2018 [Act 807], the Minister has made the Service Tax (Compounding of Offences) (Amendment) Regulations 2023. The Service Tax (Compounding of Offences) Regulations 2018 [P.U. (A) 218/2018] are amended in the First Schedule, in paragraph (a), by inserting after item […]
ASEAN Harmonised Tariff Nomenclature and ATIGA Amendment (No 2) Order 2023
The Minister has made a Gazette Order to exercise the powers conferred by subsection 11(1) of the Customs Act 1967 [Act 235]. The order is titled “Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in Goods Agreement) (Amendment) (No. 2) Order 2023”. It will come into operation on 1 […]
Customs (Prohibition of Imports) Order 2023
Please be informed that the Minister has issued the Customs (Prohibition of Imports) Order 2023 under subsection 31(1) of the Customs Act 1967 [Act 235]. This Order will come into effect on April 15, 2023. In this Order, “goods in transit” means the movement of goods from a customs office in any country to a […]
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 […]
