Amendments to Sales Tax and Service Tax (“SST”) Acts, Regulations and Orders, Customs Act and Excise Act
On 31 December 2018, the following Regulations and Orders were gazetted.
§ Sales Tax (Imposition of Sales Tax in Respect of Special Areas)(Amendment) Order 2018
§ Service Tax (Persons Exempted From Payment of Tax) Order 2018 - New
These Regulations and Orders come into operation on 1 January 2019.
We have summarised the salient points in the attachment. Please click on the above header link for our Summaries.
Meanwhile, the Finance Act 2018, Amendments to SST Acts, Customs Act and Excise Act as well as Customs Duties Order were also gazetted as follows:-
(b) Customs Duties (Amendment)(No 3) Order 2018
(d) Excise (Amendment) Act 2018
Please click on the above header link for a copy of the Act, Amendments to Acts, Regulations and Orders at the official portal of e-Federal Gazette.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.