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Sales Tax Exemption on Manufacturing Aids and Cleanroom Equipment: Important Updates and Guidelines

  • Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No. 3) 2023 is now in effect as of January 1, 2024.
  • Eligible individuals or manufacturers can apply for sales tax exemption on manufacturing aids and cleanroom equipment starting from January 1, 2024.
  • The manufacturing aids and cleanroom equipment must meet the characteristics listed in Ketetapan Umum Bil. 02/2024.
  • Relevant legislation and guidance for reference are provided in the form of various links.
  • For further information or inquiries, contact Cawangan Dasar Cukai Jualan at 03-8882 2100 Samb. 1534.

Source: mysst.customs.gov.my

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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