5 Major Developments in Malaysia
- Legislative updates relating to excise duty and free zones
- GST could save Malaysia from RM1.5tril black hole
- Summary of indirect tax developments (March 2023)
- Indirect and Income Tax Proposals in “Re-Tabled” 2023 Budget
- Delay in Implementation of Sales Tax on Low-Value Goods
Customs
E-Commerce / Electronic Services
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Malaysia Postpones Imposition of Sales Tax on Low Value Goods
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Malaysia Will Levy Sales Tax on Low Value Goods Beginning in April 2023
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Q&As regarding service tax on digital services and implementation of sales tax on low value goods
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Summary of income and indirect tax developments (January 2023)
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Legislation and online portal for sales tax on “low value goods”
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Malaysia Sales Tax on low-value B2C imported goods March 2023
Excise
Exemption
- Sales Tax on Low Value Goods in Malaysia Postponed
- Summary of indirect tax developments (March 2023)
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Indirect and Income Tax Proposals in “Re-Tabled” 2023 Budget
- Malaysia Budget 2023 (Retabled)
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Service tax exemption for non-bank digital payment service providers clarified
Implementation / Reform
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No plans to reintroduce GST within next 6 months: Malaysia PM Anwar
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This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans
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Malaysia will not reintroduce goods and services tax: PM Anwar
Importation
- Sales Tax on Low Value Goods in Malaysia Postponed
- Summary of indirect tax developments (March 2023)
- Imposition of sales tax on Low Value Goods supposed to be effective on 1st of April 2023 has been postponed
- Malaysia Budget 2023 (Retabled)
- Malaysia Will Levy Sales Tax on Low Value Goods Beginning in April 2023
- Q&As regarding service tax on digital services and implementation of sales tax on low value goods
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Malaysia to imposes sales tax on imports of low value goods from 1 April 2023
- Legislation and online portal for sales tax on “low value goods”
Place of Supply
Rate
Reporting / Compliance
Supply of Goods
Supply of Services
- Draft service tax guide on goods delivery services
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Update on proposed service tax on delivery services for goods
Taxable Transaction
Tax authorities / Penalties