Application For Sales Tax Exemption Certificate Under Item 65, Schedule A of the Exemption Order
The announcement from the Royal Malaysian Customs Department (RMCD) on 20 December 2022 pertains to the Application for Sales Tax Exemption Certificate under Item 65, Schedule A of the Sales Tax (Persons Exempted From Payment Of Tax) Order 2018. On 20 December 2022, the Royal Malaysian Customs Department (RMCD) released an announcement regarding the Application […]
Postponement of Implementation of Service Tax on Goods Delivery Services
Budget 2022’s Proposal During the announcement of the 2022 budget, it was proposed that the scope of application of the Service Tax be expanded to include services related to the delivery of goods, regardless of the status of the service providers (whether licenced or not). However, the delivery of food and beverages and logistic services […]
PR No. 1/2020 – Application for Review
On July 29, 2020, the RMCD published two new public rulings in the national language on review applications and drawback facilities on imported goods that are subsequently re-exported. Both of these rulings came into effect on that date. Amendments to the Public Ruling No. 1/2020 An amended version of the Public Ruling No. 1/2020 was issued on […]
Approved Major Exporter Scheme (AMES): Updated News
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 […]
Service Tax Policy No. 3/2021 (Amendment No. 1) – Service Tax Exemption for Brokerage Services
1. Following the issuance of the Service Tax Policy No. 3/2021 (STP 3/2021) on December 31, 2021, the Royal Malaysian Customs Department (RMCD) issued the Service Tax Policy No. 3/2021 (Amendment No. 1) on March 1, 2022, to update the STP 3/2021. 2. The STP 3/2021 (Amendment No. 1) is currently only available in Malay. […]
Revised Guide on Advertising Services: January 19, 2022
1. On January 19, 2022, the Royal Malaysian Customs Department (RMCD) published a Revised Guide on Advertising Services, which was updated from the previous version. 2. The new Guide replaces the previous Guide, which was released on March 26, 2019. 3. Join our Telegram – https://t.me/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻 1. 2022年1月19日，马来西亚皇家关税局 (RMCD) 发布了《广告服务修订指南》，该指南在之前的版本基础上进行了更新。 2. 新指南取代了2019年3月26日发布的旧指南。 3. 加入 […]
Revised Guide on Parking Services: January 10, 2022
The Royal Malaysian Customs Department (RMCD) published a Revised Guide on Parking Services on January 10, 2022. 2. The new Guide takes the place of the prior Guide, which was published on December 28, 2021. 3. Join our Telegram – https://t.me/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻 1. 马来西亚皇家关税局 (RMCD) 于2022年1月10日发布了《停车服务指南》修订版。 2. 新指南取代了之前于2021年12月28日发布的指南。 3. 加入 Telegram 群 – https://t.me/YourAuditor 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 […]
Indirect Tax Special Voluntary Disclosure & Amnesty Program
1. From 1 January 2022 to 30 September 2022 (9 months), the Royal Malaysian Customs Department (“RMCD”) will be conducting a Special Voluntary Disclosure and Amnesty Program (“VA”) to encourage people to come forward and correct their previous misdeclarations. 2. Therefore, the Royal Malaysian Customs Department (RMCD) has issued the following documents in regard to […]
