Sales Tax (Amendment) Regulations 2022
In the exercise of the powers conferred by section 106 of the Sales Tax Act 2018 [Act 806], the Minister, on August 12, 2022, gazetted the Sales Tax (Amendment) Regulations 2022 (P.U. (A) 259/2022), which come into operation on 15 August 2022.
134.1 Sales Tax (Amendment) Regulations 2022 P.U. (A) 259
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The Sales Tax Regulations 2018 [P.U. (A) 203/2018] are amended:-
Returns
Returns can only be submitted to the Royal Malaysian Customs Department (RMCD) using an electronic service or any other method authorised by the Director General of Customs (DGC).
According to the regulations, it is no longer permissible to submit returns to the Customs Processing Centre (CPC) via the mail or through the services of a courier.
Payment
The only way to pay to RMCD, whether for sales tax, a surcharge, a penalty, a fee, or any other type of money, is to use electronic banking or any other method that the DGC permits.
According to the regulations, CPC would no longer be able to accept payments made by cheque or bank draft sent over by post or by a courier service.
Claiming Drawback of Sales Tax
Regulation 17 is amended
Sub-regulation 17(1)(a)(ii) – the three-month period for export of goods begins on the date of issuance of invoice for the purchase of taxable goods from a registered manufacturer;
Sub-regulation 17(1)(g) – the taxable goods are not used after importation or purchase.
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