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Dewan Negara passed Indirect Tax (Amendment) Bills 2022

Updated: Aug 25, 2022

The Dewan Negara passed the following Bills on 15 August 2022 and have been made available on the official Portal of Parliament of Malaysia website:-

· Customs (Amendment) Bill 2022 - to amend the Customs Act 1967 [Act 235]

· Excise (Amendment) Bill 2022 - to amend the Excise Act 1976 [Act 176]

· Free Zones (Amendment) Bill 2022 - to amend the Free Zones Act 1990 [Act 438]

· Windfall Profit Levy (Amendment) Bill 2022 - to amend the Windfall Profit Levy Act 1998 [Act 592],

· Tourism Tax (Amendment) Bill 2022 - to amend the Tourism Tax Act 2017 [Act 791],

· Departure Levy (Amendment) Bill 2022 - to amend the Departure Levy Act 2019 [Act 813]

· Service Tax (Amendment) Bill 2022 - to amend the Service Tax Act 2018 (Act 807)

· Sales Tax (Amendment) Bill 2022 - to amend the Sales Tax Act 2018 [Act 806]

A summary of the bill's most important provisions is provided below for your convenience.

Service Tax (Amendment) Bill 2022

Where the Director General is satisfied that the refund under section 38 is to be made to a foreign registered person, the Director General may withhold the whole or any part of the such refundable amount to be credited to any following or subsequent taxable period.

Where a foreign registered person ceases to be liable to be registered, the service tax shall be due and payable on the day the return is furnished to the Director General.

Sales Tax (Amendment) Bill 2022

The sales tax on items of low value is one of the provisions that are being considered for inclusion in the bill (as proposed in the Budget 2022).

According to the amendments that are being suggested, online retailers would first be required to register for sales tax, and then they would be required to charge sales tax on goods that are imported into Malaysia.

There has not yet been gazetted regarding the specifics of these criteria, which may include a minimum amount, the rate, an invoice, or other paperwork and returns.

As a result, a new schedule is inserting.

133.1 Customs (Amendment) Bill 2022
Download PDF • 165KB

133.2 Excise (Amendment) Bill 2022
Download PDF • 155KB

133.3 Free Zones (Amendment) Bill 2022
Download PDF • 135KB

133.4 Windfall Profit Levy (Amendment) Bill 2022
Download PDF • 159KB

133.5 Tourism Tax (Amendment) Bill 2022
Download PDF • 136KB

133.6 Departure Levy (Amendment) Bill 2022
Download PDF • 134KB

133.7 Service Tax (Amendment) Bill 2022
Download PDF • 199KB

133.8 Sales Tax (Amendment) Bill 2022
Download PDF • 216KB

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