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Tax proposals in budget for 2022 includes changes for digital services/platforms/e-commerce

Regarding indirect taxes, the budget for 2022 proposes:

  • Special voluntary disclosure program for indirect taxes to be introduced in two phases
  • ..
  • Import duty exemptions on the purchase of electric vehicles
  • Extension of sales tax exemption on the purchase of passenger cars until 30 June 2022
  • ..
  • Service tax on goods, imposed on delivery services provided by service providers including e-commerce platform (except for food and beverages delivery services and logistic services) effective from 1 July 2022
  • Imposition of sales tax on goods not exceeding RM500 from abroad sold online by traders (local and overseas) and delivered to consumers in Malaysia via air courier service effective from 1 January 2023

Source: KPMG

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