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Amendments to Sales Tax Regulations 2018 in effect

Malaysia’s Sales Tax (Amendment) Regulations 2022, which amend the Sales Tax Regulations 2018, have been gazetted and came into operation on 15 August 2022. The key points of the amending regulations are summarized below, which relate to the submission of returns and payments and the conditions for claiming a drawback of sales tax paid on taxable goods that are exported.

Source Deloitte

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