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Amendments to Sales Tax Orders

The following Amendment Orders in relation to Sales Tax have been published in the Federal Government Gazette on 26 December 2019:-

§   Sales Tax (Rates of Tax) (Amendment) Order 2019

§   Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No.2) Order 2019

These Amendment Orders come into operation on 1 January 2020 .

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

Set out below is a summary of the key amendments:-

Addition to the list of goods subject to Sales Tax at 5%

a)      Under heading 39.26 – hygiene, medical and surgical articles (baby pacifier whether or not with clip)

b)      Under heading 70.07 – laminated safety glass

c)      Under heading 94.01 – seats (car safety seats for infant and young children)

Amendments to the conditions of Sales Tax exemption relating to goods transported to / from a Free Industrial Zone (“FIZ”) or Licensed Manufacturing Warehouse (“LMW”) for further manufacture or to complete its manufacture

Schedule A

Item 38 – Goods transported to a FIZ or LMW by a manufacturer in the Principal Customs Areas (“PCA”)

If the manufacturer in the PCA is not registered for Sales Tax, Sales Tax shall be paid on goods subsequently transported back, based on the amount chargeable for the work performed.

 

Item 54 -  Goods transported out from a FIZ or LMW by any manufacturer in a FIZ or any LMW

The goods are transported out to any manufacturer (whether or not registered for Sale Tax)

The goods shall without delay be acquired back by the manufacturer in the FIZ or the LMW and be transported back to the FIZ or LMW

A return shall be furnished not later than the 10th of each month

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)