Important Link

Following the gazette of the Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No 3) Order 2023 effective 1 January 2024, the Royal Malaysian Customs Department (“Customs”) has issued the following Public Ruling and guides:

  1. Public Ruling 2/2024 dated 29 December 2023 [available in Malay language only]
  2. Guide on Sales Tax Exemption under Schedule B, Sales Tax (Persons Exempted from Payment of Tax) Order 2018 dated 29 December 2023 [available in Malay language only]
  3. Guide on Sales Tax Exemption under Schedule C, Sales Tax (Persons Exempted from Payment of Tax) Order 2018 dated 29 December 2023

Please click on the above header link for the salient points and copies of the Sales Tax Exemption amendment, Public Ruling and guides.

Petaling Jaya Office

Soh Lian Seng Partner - Head of Tax and Tax Dispute Resolutionlsoh@kpmg.com.my + 603 7721 7019

Ng Sue Lynn Partner - Head of Indirect Taxsuelynnng@kpmg.com.my + 603 7721 7271

Tai Lai Kok Partner - Head of Corporate Taxltai1@kpmg.com.my + 603 7721 7020

Bob Kee Partner - Head of Transfer Pricingbkee@kpmg.com.my + 603 7721 7029

Long Yen Ping Partner - Head of Global Mobility Services  yenpinglong@kpmg.com.my + 603 7721 7018

Outstation Offices

Penang

Evelyn LeePartner - Penang Taxevewflee@kpmg.com.my +603 7721 2399

Ipoh

Crystal Chuah Yoke ChinAssociate Director - Ipoh Taxycchuah@kpmg.com.my +603 7721 2714

Kuching & Miri

Regina LauPartner - Kuching & Miri Taxreglau@kpmg.com.my +603 7721 2188

Kota Kinabalu

Titus TseuExecutive Director - Kota Kinabalu Taxtitustseu@kpmg.com.my +603 7721 2822

Johor

Ng Fie LihPartner - Johor Taxflng@kpmg.com.my +603 7721 2514