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Postponement of the Implementation of Sales Tax on Low-Value Goods

Updated: Jan 7


The Sales Tax (Amendment) Bill 2022 was passed with a majority voice vote by Dewan Rakyat (House of Representatives) on August 4, 2022.


A sales tax would be imposed on low-value goods (LVG) sold by registered sellers or sellers liable to be registered through online platforms and delivered to Malaysia under the terms of the Bill, which was presented for the first reading on Monday (1 August).


If you want more information on the Imposition of Tax on Low-Value Goods Sales Tax, please see our previous post, titled "Imposition of Tax on Low-Value Goods Sales Tax, (Amendment) Bill 2022,"


Initially proposed that it would become effective on January 1, 2023, but it has been postponed to 1 April 2023.


The aforementioned announcement may be read on the website of the Royal Malaysian Customs Department (RMCD), which can be found at http://www.customs.gov.my/en/pages/main.aspx.


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