Indirect tax proposals in budget for 2023 (including implementation of e-invoicing)

Import duty and sales tax exemptions on nicotine replacement therapy
Extension of import and excise duty exemptions on imported completely built units electric vehicles
..
Extension of sales tax exemption on purchases of locally assembled buses
Expansion of excise duty and sales tax exemptions on sale, transfer, private use or disposal of individually owned taxis and hired cars
Import duty and sales tax exemptions on studio filming production equipment
Extension of import duty and sales tax exemptions period for certain shipbuilding and ship repairing companies
Implementation of e-invoicing > E-Invoicing to be implemented by the Inland Revenue Board (IRB) in phases beginning from year 2023. Pilot project with selected taxpayers.

Source: KPMG