CCS

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 […]

Updates: Sales Tax on Imports of Low-Value Goods (“LVG”)

The Royal Malaysian Customs Department (RMCD), also known as Customs, has released Announcement LVG 1/2023 on 6 January 2023 to confirm that: Following the legislation related to Sales Tax on LVG: is responsible for being registered as a Registered Seller (RS). Applicants can start applying to be registered from 1 January 2023 via the MyLVG […]