- Sales Tax (Persons Exempted From Payment of Tax) (Amendment) (No. 2) Order 2023 has been gazetted and will be effective from 1 December 2023.
- Franchise holders, distributors, or dealers of motor vehicles can apply for a sales tax exemption under item 5B if they sell locally manufactured motor vehicles to certain institutions for use as hearses.
- Franchise holders, distributors, or dealers can also apply for a sales tax exemption under item 5C when purchasing locally manufactured motor vehicles for sale to approved organizations.
- Operators of express buses, stage buses, or school buses can apply for a sales tax exemption under item 5D when purchasing vans or buses with a capacity of at least 18 seats.
- The application for the sales tax exemption certificate must be made manually and submitted to the Bahagian Cukai Dalam Negeri in the controlling zone or state.
- There are separate guides available for the application procedure for each item (5B, 5C, and 5D) of the sales tax exemption certificate.
Source: mysst.customs.gov.my
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
