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Malaysia: Tax provisions in Finance Act 2019

Malaysia: Tax provisions in Finance Act 2019

The Finance Act 2019 received Royal Assent and was published in the official gazette on 31 December 2019.

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The following discussion examines the effective dates of tax provisions in the Finance Act 2019.

The effective date for the following legislation is 1 January 2020:

  • Sales Tax (Amendment) Act 2019
  • Service Tax (Amendment) Act 2019 – Paragraphs 3(a) and 3(d) in relation to the interpretation of “Pangkor”
  • Customs (Amendment) Act 2019 – except Section 69
  • Free Zones (Amendment) Act 2019
  • Excise (Amendment) Act 2019

New and amended regulations and orders

The following new and amended regulations and orders relating to the sales tax, service tax, customs duties, free zones as well as excise tax (duties) were published in official gazette on 31 December 2019:


Sales tax

  • Sales Tax (Customs Ruling) (Amendment) Regulations 2019 – P.U. (A) 400/ 2019
  • Sales Tax (Compounding of Offences) (Amendment) Regulations 2019 – P.U. (A) 392/ 2019
  • Sales Tax (Imposition of Sales Tax in respect of Designated Areas) (Amendment) (No.2) Order 2019 – P.U. (A) 391/ 2019
  • Sales Tax (Amendment) Regulations 2019 – P.U. (A) 390/ 2019


Service tax

  • Service Tax (Customs Ruling) (Amendment) Regulations 2019 – P.U. (A) 406/ 2019
  • Service Tax (Imposition of Tax for Taxable Service in respect of Designated Areas and Special Areas) (Amendment) (No.2) Order 2019 – P.U. (A) 393/ 2019
  • Service Tax (Digital Services) (Amendment) Regulations 2019 – P.U. (A) 389/ 2019
  • Service Tax (Persons Exempted from Payment of Tax) (Amendment) Order 2019 – P.U. (A) 388/ 2019


Customs duties

  • Customs Duties (Pangkor) Order 2019 – P.U. (A) 413/ 2019 – New
  • Customs (Prohibition of Imports) (Amendment) (No 6) Order 2019 – P.U. (A) 407/ 2019
  • Customs (Customs Ruling) (Amendment) Regulations 2019 – P.U. (A) 405/ 2019
  • Customs Duties (Exemption) (Amendment) (No 3) Order 2019 – P.U. (A) 403/ 2019
  • Customs Regulations 2019 – P.U. (A) 397/ 2019 – New
  • Customs Duties (Exemption) (Amendment) (No.3) Order 2019 – P.U. (A) 396/ 2019


Free trade zones

  • Free Zones (Amendment) Regulations 2019 – P.U. (A) 416/ 2019


Excise taxes (duties)

  • Excise Duties (Pangkor) Order 2019 – P.U. (A) 412/ 2019 – New
  • Excise (Amendment) (No 2) Regulations 2019 – P.U. (A) 411/ 2019
  • Excise (Sale by Retail of Intoxicating Liquor by Chemists) (Amendment) Order 2019 – P.U. (A) 410/ 2019
  • Excise (Sale of Intoxicating Liquors) (Amendment) Regulations 2019 – P.U. (A) 409/ 2019
  • Excise (Bottling And Movement of Intoxicating Liquors) (Amendment) Regulations 2019 – P.U. (A) 408/ 2019
  • Excise Duties (Exemption) (Amendment) (No 4) Order 2019 – P.U. (A) 404/ 2019
  • Excise (Determination of Value of Locally Manufactured Goods for the Purpose of Levying Excise Duty) Regulations 2020 – P.U. (A) 402/ 2019 – New
  • Excise (Customs Ruling) (Amendment) Regulations 2019 – P.U. (A) 401/ 2019

These regulations and orders have an effective date of 1 January 2020.

Read a 2020 report prepared by the KPMG member firm in Malaysia

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