The Malaysian Official Gazette Dec. 14 published Order No. P.U.(A)380/2022, amending sales tax exemptions for registered manufacturers’ purchases of raw materials, components, and packaging materials for use in manufacturing finished, taxable goods. The order includes measures: 1) imposing sales tax on materials not used for manufacturing exempted goods that are exported within 12 months from the date of the material purchase; and 2) allowing the exemption for registered manufacturers’ local sales of pharmaceutical and milk products. The order enters into force Jan. 1, 2023. [Malaysia, Official Gazette, 12/14/22]
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