Customs - Guide on Sales Tax Exemption Under Schedule C, Sales Tax (Persons Exempted from Payment of Tax) Order 2018

On 22 July 2022, the Royal Malaysian Customs Department (Customs) issued a Guide On Sales Tax Exemption Under Schedule C, Sales Tax (Persons Exempted from Payment of Tax) Order 2018 (Guide). This Guide provides guidance to businesses in understanding the items relating to the sales tax exemption under Schedule C. Sales tax exemption is given to a registered manufacturer for the purchase of raw materials, components, and packaging/packing materials to be used in the manufacturing of finished taxable goods in order to avoid double taxation on manufactured taxable goods.

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