Sales Tax (Amendment) Act 2019
The Sales Tax Act 2018 has been amended and gazetted on 9 July 2019 to align with the Finance Bill issued in Budget 2019.
* Pangkor is specifically defined to include “Pangkor Island, Mentagor Island, Giam Island, Simpan Island, Tukun Terindak Island, Pelanduk Island, Anak Pelanduk Island, Landak Island, Batu Orang Tua and Batu Jambal”.
|Section 3||The scope has broaden to include petrochemical streams.|
|Section 41||Clarification on the application and scope for deduction of sales tax by registered manufacturer.|
|Section 27A||The Director General is empowered to utilize any refund or drawback to offset against any outstanding amount of sales tax, service tax, GST, customs duty, excise duty and relevant penalties due to the Royal Malaysia Customs Department (“RMCD”).|
|Section 84A||Notwithstanding section 283 and 284 of the Criminal Procedure Code, the period of imprisonment imposed by any court in relation to non-payment of any fine under Sales Tax Act 2018 shall be capped as follows: –
With 2 additional months for every RM 10,000 after the first RM 20,000 of the fine.
|Section 86A||Any person who, with intent to evade or to assist any other person to evade sales tax on importation of taxable goods commits an offence:-
New Module for Application of Exemption for Schedule A
A new module for application of Sch A exemption will be implemented in MySST system beginning 19 August 2019. Certificates generated using the old module will no longer be used after 31 October 2019.
Applicants are required to sign up and sought approval from the RMCD (once only) in order to log in to generate the certificate of exemption. The new module will be segregated into three (3) categories:-
- Sendiri (for self)
- For Items 1 – 3, 6, 9, 10, 11, 14,18 – 42, 44 – 49, 51 – 66. The system will automatically generate the certificate once application is submitted.
- For Items 4, 5, 7, 8, 12 & 13
- For Item 57