Updates on Indirect Tax - Import Duty and Sales Tax Exemption and Extension of Filing of Return Form to Royal Malaysian Customs Department (26 Mar 2020)
Kuala Lumpur, 26th March 2020 – Further to our Tax Bulletin dated 19 March 2020, we wish to inform that the Royal Malaysian Customs Department (“RMCD”) has issued their announcement (available in Malay language only click here) dated 25 March 2020 on the extension of filing of return form to the RMCD due to the extension of Movement Control Order (“MCO”), in respect to this, all return forms and payment to be submitted to RMCD by 31 March 2020 are now extended to 30 April 2020.
The RMCD has also released their announcement and guides on the Import Duty and Sales Tax Exemption, as follows:
1. Announcement dated 21 March 2020 on the Import Duty and Sales Tax exemption (available in Malay language only click here) for the following, with effect from 23 March 2020 until a later date to be announced by the government:
• Granted an import duty and sales tax exemption on the importation of face masks; and
• Exempted registered manufacturers from imposing sales tax on the sale of face masks.
2. Announcement dated 24 March 2020 on the Import Duty and Sales Tax exemption (available in Malay language only click here) for the following with application to be submitted to the RMCD as per Appendices A, B and C (available in Malay language only click here), with effect from 25 March 2020 until a later date to be announced by the government:
• Granted an import duty and sales tax exemption on the importation of medical equipment, lab equipment, personal protective equipment and certain essential items for medical and cleansing protection; and
• Exempted registered manufacturers from imposing sales tax on the sale of medical equipment, lab equipment, personal protective equipment and certain essential items for medical and cleansing protection. We will keep you updated on any further guidelines and announcements to be issued by the Royal Malaysian Customs Department or other relevant authorities, if any.
The RMCD has also released their announcement and guides on the Import Duty and Sales Tax Exemption, as follows:
1. Announcement dated 21 March 2020 on the Import Duty and Sales Tax exemption (available in Malay language only click here) for the following, with effect from 23 March 2020 until a later date to be announced by the government:
• Granted an import duty and sales tax exemption on the importation of face masks; and
• Exempted registered manufacturers from imposing sales tax on the sale of face masks.
2. Announcement dated 24 March 2020 on the Import Duty and Sales Tax exemption (available in Malay language only click here) for the following with application to be submitted to the RMCD as per Appendices A, B and C (available in Malay language only click here), with effect from 25 March 2020 until a later date to be announced by the government:
• Granted an import duty and sales tax exemption on the importation of medical equipment, lab equipment, personal protective equipment and certain essential items for medical and cleansing protection; and
• Exempted registered manufacturers from imposing sales tax on the sale of medical equipment, lab equipment, personal protective equipment and certain essential items for medical and cleansing protection. We will keep you updated on any further guidelines and announcements to be issued by the Royal Malaysian Customs Department or other relevant authorities, if any.
We will keep you updated on any further guidelines and announcements to be issued by the Royal Malaysian Customs Department or other relevant authorities, if any.
For any enquiries or assistance with regards to Sales Tax and Service Tax, please contact any of the following in this office:
For any enquiries or assistance with regards to Sales Tax and Service Tax, please contact any of the following in this office:
Mr Anand Chelliah
Managing Partner
Tax Services Asia Pacific Tax Leader
DL: +6 (0)3 2297 1093
anand.chelliah@bakertilly.my
Managing Partner
Tax Services Asia Pacific Tax Leader
DL: +6 (0)3 2297 1093
anand.chelliah@bakertilly.my
Ms Sandra Saw
Associate Director (Corporate Tax & Sales Tax & Service Tax), Tax Services
DL: +6 (0)3 2297 1146
sandra.saw@bakertilly.my
Associate Director (Corporate Tax & Sales Tax & Service Tax), Tax Services
DL: +6 (0)3 2297 1146
sandra.saw@bakertilly.my
Ms Lee Chwan Shin
Managing Consultant, Tax Services
DL: +6 (0)3 2297 1141
chwanshin.lee@bakertilly.my
Managing Consultant, Tax Services
DL: +6 (0)3 2297 1141
chwanshin.lee@bakertilly.my
