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Circulars

 

TITLE: Notification of Indirect Tax Related Matters

DATE: 10/01/2019

10 January 2019
Circular No. 4/2019

TO ALL ACCOUNTANTS

NOTIFICATION OF INDIRECT TAX RELATED MATTERS

1. INDIRECT TAX BILLS GAZETTED
The following have been gazetted on 28 December 2018:
 
a. Sales Tax (Amendment) Regulations 2018
b. Service Tax (Amendment) (No. 3) Regulations 2018
c. Customs (Amendment) (No.2) Act 2018
d. Excise (Amendment) Act 2018
  The above Acts will come into operations on a date to be appointed by the Minister of Finance.

The Acts can be downloaded from the links below:
 
a. http://www.federalgazette.agc.gov.my/outputp/pua_20190101_PUA%20399.pdf
b. http://www.federalgazette.agc.gov.my/outputp/pua_20190101_PUA%20398.pdf
c. http://www.federalgazette.agc.gov.my/outputaktap/20181228_1580_BI_A1580%20BI.pdf
d. http://www.federalgazette.agc.gov.my/outputaktap/20181228_A1581_BI_A1581%20BI.pdf
2. EDITORIAL CHANGES TO CUSTOMS RULING REGULATIONS
The Sales Tax and Service Tax (Customs Ruling) (Amendment) Regulations 2018 that was gazetted on 31 December 2018 has been amended to reflect “Royal Malaysian Customs Department” instead of “Royal Malaysia Customs”, wherever it appears.

These Regulations came into operation on 1 January 2019 and can be downloaded from the links below:

http://www.federalgazette.agc.gov.my/outputp/pua_20181231_PUA%20373.pdf
http://www.federalgazette.agc.gov.my/outputp/pua_20180829_P.U.%20(A)%20204.pdf
   
3. PROFESSIONAL SERVICES AND ADVERTISING SERVICES EXEMPTED FROM SERVICE TAX
  The Service Tax (Persons Exempted from Payment of Tax) Order 2018 was gazetted on 31 December 2018.

It came into operation on 1 January 2019 and can be downloaded at the link below:

http://www.federalgazette.agc.gov.my/outputp/pua_20190101_P.U.%20(A)%20380.pdf

Please be guided accordingly.

DR. NURMAZILAH DATO' MAHZAN
Chief Executive Officer

Description: pua_20190101_PUA 399
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Description: 20181228_1580_BI_A1580 BI
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Description: 20181228_A1581_BI_A1581 BI
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Description: pua_20181231_PUA 373-service tax (customs Ruling)(amendment) Reg2018
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Description: pua_20181231_PUA 204-Sales Tax(Customs Ruling)(Amendment) Reg 2018
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Description: pua_20190101_P.U. (A) 380-Service Tax (Persons Exempted from Payment of Tax) Order 2018
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Description: pua_20190101_PUA 398-Service tax (Amendment)(no3) Reg 2018
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