Revised Sales Tax Policy No. 1/2022 – Sales Tax Exemption on Pallets

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We want to remind you about our previous article on April 23, 2022, titled “Sales Tax Policy No. 1/2022 – Sales Tax Exemption on Pallets,” that the Royal Malaysian Customs Department (RMCD) has issued Sales Tax Policy 1/2022 on April 5, 2022.

The purpose of this policy is to provide clarity regarding the sales tax exemption claim for registered manufacturers or their representatives (persons acting on behalf of registered manufacturers) who import or purchase pallets used as packaging materials in the manufacturing process, along with the associated conditions that must be met to claim the exemption.

We want to notify you that the Royal Malaysian Customs Department (RMCD) has recently issued a revised version of the Sales Tax Policy (SATP) 1/2022, dated November 16, 2022.

As of now, this revised version is only available in the Malay language.

In the revised SATP 1/2022, Paragraph 3 has been modified to clarify the eligibility of pallets for sales tax exemptions.

It specifies that pallets which are used for transporting goods, reusable, and returned to the registered manufacturer are not eligible for sales tax exemptions under Items 1 and 3 of Schedule C in the Sales Tax (Persons Exempted from Payment of Tax) Order 2018.

The purpose of issuing the revised sales tax policy is to address any ambiguity regarding the types of pallets that do not qualify for the aforementioned sales tax exemptions.

In the earlier version of the Sales Tax Policy, which was issued on April 5, 2022, the use of the term “or” instead of “and” meant that any pallet which fulfilled any one of the three characteristics mentioned above would not be eligible for sales tax exemption under Item 1 or 3 of Schedule C.

The revised policy seeks to clarify this issue and provide more precise guidelines.


Revised SATP 1/2022:-

5 games to keep employees of CCS & Co Plt – Chartered Accountants and Bispoint Group of Accountants connected.

We put a lot of emphasis on ensuring that our team members enjoy a balanced life outside work.

Hence, our firm’s Sports and Social Committee is responsible for actively organising an exciting variety of events, such as the Annual Dinner, Annual Trips and Inter-accounting Firm Tournament.

These events are planned so that our professionals can take some time off to relax and, more importantly, come together to strengthen their sense of community and teamwork.

This year’s Inter-Accounting Firm Tournament will be held on February 25 and 26, 2023 (Saturday and Sunday). We welcome your support!

5项活动让 CCS 特许会计师Bispoint Group of Accountants 的员工保持联系。





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