摘自 星洲日报

©CCH Malaysia GST and SST Tracker – 12 April 2022

The Royal Malaysian Customs Department (RMCD) has recently issued sales tax policy no 1/2022 on 5 April 2022 on the conditions to qualify for sales tax exemption on pallets.

The policy is currently only available in the Malay language version. The policy clarifies the following:

• • Registered manufacturers or agents appointed by a registered manufacturer for import or purchase of pallets used as material packaging in manufacturing are eligible for exemption of sales tax under item 1 or Item 3, Schedule C, Sales Tax Order (Persons Exempted From Tax Payment) 2018.
• • Pallets imported or purchased with sales tax exemption under item 1 or 3, Schedule C of the Sales Tax Order (Persons Exempted From Tax Payment) 2018 should be:
  • – used as a material packaging of finished goods exported
  • – sold and not returned to the registered manufacturer
  • – should not be the property of the buyer.
• • Pallets used for the purpose of:
  • – transporting goods
  • – reusable or reinstated to the registered manufacturer are not categorised as packaging material and not eligible for sales tax exemption under item 1 or 3, Schedule C of the Sales Tax Order (Persons Exempted From Tax Payment) 2018. Sales tax should be paid when the pallets are imported or purchased.
• • Pallets used for the purpose of transporting exported goods and then re-imported are eligible for sales tax exemption under item 39, Schedule A, Sales Tax Order (Person Who Exempted From Tax Payment) 2018 during the pallet re-imported.

Source: ©CCH Asia Pacific, Dasar Cukai Jualan Bil. 1/2022, Royal Malaysian Customs Department Website,5 April 2022, accessed 12 April 2022.

Rakyat Malaysia may check their Tax Reference No. Tax Status, and Malaysian Income Tax (TIN) No. by visiting

https://mytax.hasil.gov.my/

马来西亚国民可通过浏览以下网址以搜查所得税编号，税务详情和纳税人识别号码（TIN):

https://mytax.hasil.gov.my/

Both JOB AND INTERNSHIP vacancies are ALWAYS OPEN for application.

Those who like to apply are required to send their resume including education and work details by Email to:

onelinkvacancy1998@gmail.com

and at the same time c.c. to:

berrychung2008@gmail.com

Only those who are short listed would be informed and/or contacted for a face to face interview.

Malaysia has emerged as the first country in the world which replaced Goods and Services Tax (GST) with Sales Tax and Service Tax (SST) with effective from 1 September 2018.