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Summary of indirect tax developments (March 2023)

Indirect tax developments cover:

  • Postponement of sales tax on low value goods, service tax on goods delivery services, and excise duty on premixed beverages
  • Royal Malaysian Customs Department’s guidelines – application for excise duty and sales tax exemptions on the sale, transfer, private use or disposal of specific type of taxis and hired cars
  • Customs Duties (exemption) (amendment) Order 2023
  • Launch of MyExcise portal by Customs

Source: KPMG

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