Indirect Tax

  • Sales tax exemption for passenger vehicles extended until 30 June 2022 - 100% exemption for CKD vehicles and 50% exemption for CBU vehicles.


  • Imposition of sales tax on goods not exceeding RM500 from abroad (low value goods) sold online by seller and delivered to consumers in Malaysia via air courier service from 1 January 2023.


  • Imposition of Service Tax on charges for the delivery of goods, including those from ecommerce operators, from 1 July 2022. Delivery services for food and beverages, and logistics services, to be excluded.


  • From 1 January 2022, Service tax on brokerage activities for listed shares will be exempted.


  • Excise duty to be imposed on liquids or gels containing nicotines for the use of electronic cigarettes and vape from 1 January 2022.


  • From 1 April 2022, excise duty will be applied on premixed drinks with sugar content such as chocolate or cocoa, malt, coffee or tea.


  • An indirect tax Special Voluntary Disclosure Program (SVDP) will be introduced, in phases with a penalty remission incentive of 100% for the first phase and a penalty remission of 50% for the second phase. Remission of taxes may be considered on a case-by-case basis.
Stamp Duty
Windfall Profit Levy


Mohd Faried Jamil


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