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Guide on Sales Tax Exemption Under Schedule C - Persons Exempted From Payment Of Tax

Updated: Sep 7


Photo: Chungtak Sin


On August 23, 2022, the Royal Malaysian Customs Department (RMCD) released the following document onto the MySST website:


Guide on Sales Tax Exemption Under Schedule C, Sales Tax (Persons Exempted From Payment Of Tax) Order 2018.


If you are a registered manufacturer, you can apply for exemptions from tax payment under Schedule C of the Sales Tax (Persons Exempted from Payment of Tax) Order 2018 to be used to manufacture finished taxable goods.





In addition, the exemption provided by Schedule C enables a registered manufacturer to send unfinished goods or semi-finished goods to another registered manufacturer (subcontractor) to carry out further manufacturing or complete its manufacture and then to acquire back the semi-finished taxable goods or finished taxable goods without having to pay sales tax.


Sales Tax (Persons Exempted From Payment Of Tax) Order 2018 [P.U.(A) 210/2018]:

151.1 Sales Tax (Persons Exempted From Payment Of Tax) Order 2018 [P.U.(A) 210_2018]
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Guide on Sales Tax Exemption Under Schedule C, Sales Tax (Persons Exempted From Payment Of Tax) Order 2018:-

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.2 Guide on Sales Tax Exemption Under Schedule C, Sales Tax (Persons Exempted From Paym
Download 2 GUIDE ON SALES TAX EXEMPTION UNDER SCHEDULE C, SALES TAX (PERSONS EXEMPTED FROM PAYM • 448KB

This facility is made available to a registered manufacturer to avoid double taxation on manufactured taxable goods.


Hence, to enjoy exemption under Schedule C, you must be a registered manufacturer under Sales Tax.


This guide is intended to assist businesses in gaining an understanding of the items relevant to the sales tax exemption outlined in Schedule C of the Sales Tax (Persons Exempted from Payment of Tax) Order 2018.



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