2025 Budget – Indirect Tax Perspective

The honorable Minister of Finance, YAB Datuk Seri Anwar Ibrahim, tabled the 2025 Budget on 18 October 2024.

As anticipated, the focus in this 2025 Budget is to review the existing Sales Tax and Service Tax regime instead of introducing a completely new tax.  Amongst others, it is announced that the Sales Tax rate will be increased on non-essential items such as imported premium goods, whilst Service Tax will be expanded to cover commercial services between businesses from 1 May 2025.  

Additionally, it is also proposed that excise duty on sugar sweetened beverages be increased in phases starting from 1 January 2025 at RM0.40 per litre. 

Please click on the link above for more details on the key proposals announced in the 2025 Budget in relation to Indirect Tax.

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
evewflee@kpmg.com.my
+603 7721 2399

Ipoh

Crystal Chuah Yoke Chin
Associate Director
ycchuah@kpmg.com.my
+603 7721 2714

Kuching & Miri

Regina Lau
Partner
reglau@kpmg.com.my
+603 7721 2188

Kota Kinabalu

Titus Tseu
Executive Director 
titustseu@kpmg.com.my
+603 7721 2822

Johor

Ng Fie Lih
Partner 
flng@kpmg.com.my
+603 7721 2514