Malaysia: Guidance on sales tax exemptions for manufacturing aids and cleanroom equipment

Sales tax exemptions effective 1 January 2024

January 4, 2024

The Royal Malaysian Customs Department issued the following items of guidance regarding the Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No 3) Order 2023, which provides for sales tax exemptions for manufacturing aids and cleanroom equipment effective 1 January 2024:

  • Public Ruling 2/2024 (dated 29 December 2023)
  • Guide on Sales Tax Exemption under Schedule B, Sales Tax (Persons Exempted from Payment of Tax) Order 2018 (dated 29 December 2023)
  • Guide on Sales Tax Exemption under Schedule C, Sales Tax (Persons Exempted from Payment of Tax) Order 2018 (dated 29 December 2023)

Read a January 2024 report [PDF 738 KB] prepared by the KPMG member firm in Malaysia

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP\'s . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline