Customs Guide & Draft Guides

1.

Guide on Exemption from Registration under Sales Tax Act 2018

On 5 February 2024, Customs issued a Guide on Exemption from Registration under Sales Tax Act 2018. Any person who carries out manufacturing activities of taxable goods and the total sales value of such taxable goods exceeds RM500,000.00 within a period of 12 months is liable to be registered under section 12, Sales Tax Act 2018.

However, a person is eligible to be exempted from registration under subsection 20(1) of the Sales Tax Act 2018 if he carries out only one of the manufacturing operations specified in the Sales Tax (Exemption From Registration) Order 2018 regardless of the total sales value of taxable goods in period of 12 months.

The Guide is to assist the industry in identifying manufacturing operations that are exempted from registration as provided under subsection 20(1) of the Sales Tax Act 2018.

Please click here for the Guide.

2.

Draft Guide on Changes to Service Tax Rate

On 7 February 2024, Customs issued a draft Guide on Changes to Service Tax Rate which aimed to improve the understanding of service tax treatment during the transitional period of service tax rate changes. The Guide excludes the digital services provided by registered foreign service providers.

Please click here for the draft Guide.

3.

Draft Guide on Logistics Services

On 7 February 2024, Customs issued a draft Guide on Logistics Services to be read together with the Customs Agent Guide, which aimed to assist in understanding the tax treatment on services related to the delivery of goods.

Please click here for the draft Guide.