The Royal Malaysian Customs Department has announced on 22 November 2022 that the imposition of sales tax on low value goods sold online that are brought into Malaysia (‘subject goods’) will be deferred from the original proposed implementation date of 1 January 2023 to 1 April 2023. The announcement can be read here.
 
The imposition of sales tax on the subject goods was effected by way of amendments to the Sales Tax Act 2018 pursuant to the Sales Tax (Amendment) Act 2022¹.
 
Our write-up on the main requirements relating to the imposition of sales tax on the subject goods under the Sales Tax (Amendment) Act 2022 while the latter was a Parliamentary Bill can be read here.
 
Alert by Amanda Swee Lin Hollow (Associate) of the Corporate Practice of Skrine.
 

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