The Royal Malaysia Customs Department (RMCD) has published a Guideline on the Voluntary Disclosure and Amnesty Program (VA Program) for indirect taxes, as well as an FAQ document for the program. The VA Program is available in respect of any duty/tax/levy/penalty/surcharge liabilities outstanding on or before 31 October 2021 under all Acts under the RMCD’s administration, including:
- Customs Act 1967 – import duty, export duty;
- Sales Tax Act 1972 and 2018 – sales tax;
- Service Tax Act 1975 and 2018 – service tax including that on imported services and digital services;
- Excise Act 1976 – excise duty;
- Goods and Services Tax Act 2014 – goods and services tax;
Source Orbitax
