Tax Developments

The monthly tax developments aim to provide tax updates to your organization in a more timely manner.

We are pleased to highlight the notable tax updates and developments since the last update as below:

Indirect Tax

    1. Postponement of implementation of Sales Tax on low value goods ("LVG")

The Royal Malaysian Customs Department ("RMCD") has issued an announcement dated 22 November 2022 on the postponement of the implementation of Sales Tax on LVG to 1 April 2023 (initially proposed to be effective 1 January 2023).

Source for the announcement: RMCD’s official website – available in Malay language only.

    2. Amendment to Sales Tax Policy 1/2022

The RMCD has issued an updated Sales Tax Policy 1/2022 (dated 16 November 2022) in respect of Sales Tax exemption on pallets.

The update was made to paragraph 3 of the said Sales Tax Policy, which states that pallets that are used for the purpose of transporting goods, reusable "or" will be returned to the registered manufacturer shall not be categorised as packaging materials, hence do not qualify for Sales Tax exemption under Item 1 or Item 3, Schedule C of the Exemption Order. The word "or" is now replaced with "and". 

Please click here for a copy of our earlier Tax Whiz. 

Source for the announcement: RMCD’s official website – available in Malay language only.


Petaling Jaya Office

Soh Lian Seng
Executive Director -
Head of Tax and Head of Tax Dispute Resolution
+ 603 7721 7019

Bob Kee
Executive Director -
Head of Transfer Pricing
+ 603 7721 7029

Tai Lai Kok
Executive Director -
Head of Corporate Tax
+ 603 7721 7020

Long Yen Ping
Executive Director -
Head of Global Mobility Services
+ 603 7721 7018

Ng Sue Lynn
Executive Director -
Head of Indirect Tax
+ 603 7721 7271

Outstation Offices

Penang Office

Evelyn Lee
Executive Director -
Penang Tax
+604 238 2288 (ext. 312)

Ipoh Office

Crystal Chuah Yoke Chin
Associate Director -
Ipoh Tax
+605 253 1188 (ext. 320)

Kuching & Miri Office

Regina Lau
Executive Director -
Kuching & Miri Tax
+6082 268 308 (ext. 2188)

Kota Kinabalu Office

Titus Tseu
Executive Director -
Kota Kinabalu Tax
+6088 363 020 (ext. 2822)

Johor Bahru Office

Ng Fie Lih
Executive Director -
Johor Bahru Tax
+607 266 2213 (ext. 2514)