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Amendment Acts 2019

The following Amendment Acts have received Royal Assent and have been published in the Gazette on 9 July 2019:-

  1. Service Tax (Amendment) Act 2019
  2. Sales Tax (Amendment) Act 2019
  3. Free Zones (Amendment) Act 2019
  4. Excise (Amendment) Act 2019
  5. Customs (Amendment) Act 2019

These Amendment Acts will come into operation on a date to be appointed by the Minister of Finance.

Please click on the above header link for a copy of the Amendment Acts at the official portal of e-Federal Gazette.

As highlighted in our earlier Tax Whiz on 11 April 2019, the above amendments have wide ranging implications to businesses, amongst others:-

  • Foreign digital service providers who provide such services to consumers in Malaysia will be liable to register, levy Service Tax and file quarterly Service Tax returns.
  • Businesses can now apply to opt to account for Service Tax based on invoice date, rather than keeping track of payment received date. 
  • The “12-month deemed paid rule” for Service Tax purpose will begin from the date the taxable service is provided instead of the date of invoice.
  • Service Tax registered businesses are require to issue invoices within one year from the date the taxable service is provided (or such extended period approved by the Director General.
  • Pangkor Island will be accorded with similar status as Labuan, Langkawi and Tioman.

Please click on the above header link for our Tax Whiz on 11 April 2019 for more details on some of the key areas of amendment. 

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.

Contact KPMG

For more information on our core service offerings, please contact:

Petaling Jaya Office

Tai Lai Kok
Executive Director –
Head of Tax and Head of Corporate Tax
ltai1@kpmg.com.my
+ 603 7721 7020

Long Yen Ping
Executive Director –
Head of Global Mobility Services yenpinglong@kpmg.com.my
+ 603 7721 7018

Bob Kee
Executive Director –
Head of Transfer Pricing
bkee@kpmg.com.my
+ 603 7721 7029

Ng Sue Lynn
Executive Director –
Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271

Soh Lian Seng
Executive Director –
Head of Tax Risk Management
lsoh@kpmg.com.my
+ 603 7721 7019

Nicholas Crist
Executive Director –
Corporate Tax
nicholascrist@kpmg.com.my
+ 603 7721 7022

Dato’ Leanne Koh
Executive Director – 
Corporate Tax
leannekoh@kpmg.com.my
+ 603 7721 7026

Neoh Beng Guan
Executive Director – 
Corporate Tax
bneoh@kpmg.com.my
+ 603 7721 7025

Ong Guan Heng
Executive Director – 
Corporate Tax
guanhengong@kpmg.com.my
+ 603 7721 7027

Chang Mei Seen
Executive Director – 
Transfer Pricing
meiseenchang@kpmg.com.my
+ 603 7721 7028

Ivan Goh
Executive Director – 
Transfer Pricing
ivangoh@kpmg.com.my
+ 603 7721 7012

 

 

 

Evelyn Lee 
Executive Director –
Penang Tax
evewflee@kpmg.com.my
+604 238 2288 (ext. 312)

Regina Lau
Executive Director –
Kuching & Miri Tax
reglau@kpmg.com.my
+6082 268 308 (ext. 2188)

Titus Tseu
Executive Director –
Kota Kinabalu Tax
titustseu@kpmg.com.my
+6088 363 020 (ext. 2822)

Ng Fie Lih
Executive Director –
Johor Bahru Tax
flng@kpmg.com.my
+607 266 2213 (ext. 2514)

Crystal Chuah Yoke Chin
Tax Manager –
Ipoh Tax
ycchuah@kpmg.com.my
+605 253 1188 (ext. 320)