- Sales Tax Policy No. 1/2026 (Amendment No. 1) updates the exemption rules for raw materials used to manufacture animal feed, fertilizers, or pesticides, effective from 1 January 2026.
- The supporting documents required for exemption change based on date: before 18 May 2026, older certificates/licenses from relevant authorities were accepted; from 18 May 2026 onward, MIDA-issued documentation is required.
- Refund conditions were also updated: the raw materials must now be in an MOF-approved category, and the supporting documents must meet the revised requirements.
- The deadline for sales tax refund applications has been extended to 31 October 2026, and no further extensions will be granted.
- Manufacturers should act quickly to review records, obtain the correct documents, and submit refund claims before the deadline.
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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