Sales Tax Exemption for Manufacturing Aids and Cleanroom Equipment

Following the gazette of the Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No 3) Order 2023 effective 1 January 2024, the Royal Malaysian Customs Department (“Customs”) has issued the following Public Ruling and guides:

1. Public Ruling 2/2024 dated 29 December 2023 [available in Malay language only]
   
2. Guide on Sales Tax Exemption under Schedule B, Sales Tax (Persons Exempted from Payment of Tax) Order 2018 dated 29 December 2023 [available in Malay language only]
   
3. Guide on Sales Tax Exemption under Schedule C, Sales Tax (Persons Exempted from Payment of Tax) Order 2018 dated 29 December 2023

Please click on the above header link for the salient points and copies of the Sales Tax Exemption amendment, Public Ruling and guides.