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Indirect Tax Services

Indirect Tax Services

The lndirect Tax Practice offers a range of professional services which include tax consulting and related services with regards to laws and regulations administered by the Royal Malaysian Customs Department ("Customs"). These include matters pertaining to sales tax, service tax, import/ export duties, excise duty, product tariff code classification and valuation, and Goods and Services Tax.


• Sales Tax and Service Tax (SST) Advisory and Compliance.

- Provide advisory services, perform SST impact studies and assist in dealing with Customs on SST issues.

- Assist in reviewing SST returns.

- Perform health checks to identify areas of non-compliance.


• Customs and Trade (C&T) Advisory

- Provide advisory services, perform impact studies and assist in dealing with Customs or other authorities on C&T issues.

- Assist businesses in relation to compliance programs, validate dual-use/ technology export controls (Strategic Trade Act 2010) requirements, verify international regulatory or conformity requirements e.g. CITES/ wildlife protection permits, FOSIM certification (food, drugs and cosmetics safety) and product labelling and packaging requirements, provide WTO Information Technology Agreement and Free Trade Agreement negotiation development or progress updates.

- Provide support to post-merger integration exercise, help analyze cost savings and resource optimization opportunities, markets entry/ location study, multi-territories preferential duty eligibility analysis and implementation support, support Preferential Certificate of Origin troubleshooting, assistance with post-import customs disclosure relating to Transfer Pricing adjustments, supply chain model optimization/efficiency evaluation, application and sustaining Authorized Economic Operator (AEO) status, etc.

- Manage risks relating to controversial issues, guidance relating to Anti-dumping & Countervailing duties and general policy insights surrounding highly regulated sectors.


• Strategic Review and Planning

- Conduct reviews on the operations of companies and groups to foster efficient structures, effective use of customs procedures, utilization of bonded storage and free zone facilities and highlight planning strategies and opportunities.


• Customs Valuation

- Strategize, defend or advise on Customs valuation matters and prepare valuation reports for submission to Customs.


• Harmonized System (HS)/ Tariff Code Classification

- Advise and assist with classification analysis, validation of HS/ tariff code, optimize preferential duty benefits, managing risks on tariffs and shipping related matters.


• Customs Rulings

- Advise and assist with preparation and submission of application for Customs Ruling with regards to indirect tax matters.


• Disputes and Appeals

- Advise and assist with Customs investigations and disputes, analyze areas of dispute, and provide assistance in the preparation of appeals.

- Prepare and assist clients in the Customs Appeal Tribunal.


• Refunds, Drawbacks and Remissions

- Advise and assist in obtaining indirect tax refunds, drawbacks and remissions including assistance in presentation to Customs and/or the Ministry of Finance (MOF).


• Registration, Licensing and Compliance

- Advise and assist in applying for various Customs licenses and other compliance matters.


• Exemptions

- Advise, plan, implement and manage exemption projects for your business.

- Assist in applying for indirect tax exemption including making presentation to Customs, Malaysian Investment Development Authority (MIDA) and/or MOF.


• Price Control and Anti-Profiteering (PCAP)

- Conduct training for businesses on the PCAP Regulations and the impact it may have in determining pricing policy.

- Review the pricing and costing data prepared by businesses from an anti-profiteering perspective and highlight any potential risk of non-compliance with the PCAP Regulations.

- Assist in liaising/ responding to the Ministry of Domestic Trade and Consumer Affairs (MDTCA)’s queries and arrange meetings with MDTCA to seek further clarification.


• Goods and Services Tax (GST)

- Assist in dealing with Customs on outstanding GST issues, especially on GST refunds.

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