The Royal Malaysia Customs Department has published a draft Guide: Sales Tax on Low Value Goods (LVG) (First Edition), which covers upcoming changes for the imposition of 10% sales tax on low value goods (LVG). As first announced as part of the 2022 Budget, sales tax will be imposed on LVG not exceeding MYR 500 from abroad that are sold online and sent to consumers in Malaysia. This has been implemented through the Sales Tax (Amendment) Act 2022, which was published in the Official Gazette on 18 October 2022.
Source Orbitax
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