The Royal Malaysian Customs Department (RMCD) issued Sales Tax Policy No. 2/2022 (“STP 2/2022,” currently available in the Bahasa Malaysia language only) on 24 August 2022, indicating that a sales tax exemption is available in relation to drop shipment arrangements under certain conditions where goods purchased by a local (i.e., Malaysian) trader from a registered manufacturer are exported directly to the local trader’s customers overseas by the registered manufacturer.
Source Deloitte
Latest Posts in "Malaysia"
- Court Quashes Illegal GST-Related Travel Ban on Former Company Directors
- Malaysia Updates Service and Sales Tax Rules for Maintenance Charges and Raw Materials
- Malaysian Mandatory TIN and BRN Validation
- Wawasan chief urges GST return, suggests rebranding it as Madani Tax
- TIN and BRN Validation Added to E-Invoice Taxpayer API














