Updated: Sep 7, 2022
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.
Guide on Sales Tax Exemption Under Schedule C, Sales Tax (Persons Exempted From Payment Of Tax) Order 2018:-
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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