- Malaysia’s Public Ruling No. 2/2026 clarifies the meaning of “used” under Subregulation 17(1)(g) of the Sales Tax Regulations 2018.
- The clarification affects eligibility for sales tax drawback under section 40 of the Sales Tax Act 2018.
- A drawback is only allowed if the taxable goods are not used after importation or after sales tax is paid.
Source: taxathand.com
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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