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:
- Public Ruling 2/2024 dated 29 December 2023 [available in Malay language only]
- 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]
- 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 Resolution
lsoh@kpmg.com.my
+ 603 7721 7019
Ng Sue Lynn
Partner - Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271
Tai Lai Kok
Partner - Head of Corporate Tax
ltai1@kpmg.com.my
+ 603 7721 7020
Bob Kee
Partner - Head of Transfer Pricing
bkee@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 Lee
Partner - Penang Tax
evewflee@kpmg.com.my
+603 7721 2399
Ipoh
Crystal Chuah Yoke Chin
Associate Director - Ipoh Tax
ycchuah@kpmg.com.my
+603 7721 2714
Kuching & Miri
Regina Lau
Partner - Kuching & Miri Tax
reglau@kpmg.com.my
+603 7721 2188
Kota Kinabalu
Titus Tseu
Executive Director - Kota Kinabalu Tax
titustseu@kpmg.com.my
+603 7721 2822
Johor
Ng Fie Lih
Partner - Johor Tax
flng@kpmg.com.my
+603 7721 2514