Malaysia Introduces Changes to Sales Tax Law for Low-Value Goods

Order No. P.U. (A) 404 and Regulation No. P.U. (A) 405 have been published in the Malaysian Official Gazette.
The sales tax rate for low-value goods has been set at 10 percent.
A new regulation, Rule 6A, has been introduced for issuing credit notes and debit notes.
The manner of furnishing returns has been addressed, including specifying required information and the form and manner of filing.
Non-compliance with the regulation is considered an offense.
The order and regulation will be effective from January 1.

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.