Malaysia: Summary of income and indirect tax developments (March 2023)

A monthly summary of tax developments that includes a discussion of income tax and indirect tax developments

Summary of tax developments that includes a discussion of income tax and indirect tax

The KPMG member firm in Malaysia prepared a monthly summary of tax developments [PDF 3.3 MB] that includes a discussion of income tax and indirect tax developments.

Income tax developments concern:

  • New Malaysia-Poland double taxation agreement

Indirect tax developments cover:

  • Postponement of sales tax on low value goods, service tax on goods delivery services, and excise duty on premixed beverages
  • Tourism tax policy
  • Tourism tax (compounding of offences) regulations 2023
  • Tourism tax (amendment) regulations 2023
  • Tourism tax (digital platform service provider) (amendment) regulations 2023
  • Royal Malaysian Customs Department’s guidelines – application for excise duty and sales tax exemptions on the sale, transfer, private use or disposal of specific type of taxis and hired cars
  • Customs Duties (exemption) (amendment) Order 2023
  • Launch of MyExcise portal by Customs


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