{"id":5012,"date":"2020-03-23T07:47:38","date_gmt":"2020-03-23T07:47:38","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=1322"},"modified":"2020-03-23T07:47:38","modified_gmt":"2020-03-23T07:47:38","slug":"taxletter-issue-23","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/taxletter-issue-23\/","title":{"rendered":"Taxletter Issue 23"},"content":{"rendered":"<p>[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text][\/vc_column_text][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><b>Indirect Tax Updates<\/b><\/h2>\n<ul>\n<li>Sales or Service Tax Payable extended to <b>15 April 2020<\/b><\/li>\n<li>Import Duty and Sales Tax Exemption on Face Masks<\/li>\n<li>Service Tax Policy 7<\/li>\n<li>Service Tax Policy 8<\/li>\n<li>Service Tax Policy 9<\/li>\n<\/ul>\n<hr \/>\n<h2><b>RMCD during Restriction Movement Order<\/b><\/h2>\n<h4><b>Royal Malaysian Customs Department Operation and Services during Restriction Movement Order<\/b><\/h4>\n<p>To curb the Covid-19 pandemic, all government premises will be closed except for those which are related to Essential Services. Kindly refer to our summary in <a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Tax-Letter-Issue-22.pdf\">TaxLetter 22. <\/a><br \/>\nThe deadline for submitting tax returns which includes tourism tax, sales tax and service tax is extended to <b>15 April 2020. <\/b>Full penalty remission will be provided to returns submitted before <b>15 April 2020. <\/b><br \/>\n<b><i>Please take note of the due date which defers from our earlier <\/i><\/b><b><i>TaxLetter<\/i><\/b><b><i> 22.\u00a0 <\/i><\/b><br \/>\nKindly refer to RMCD full guideline <a href=\"http:\/\/www.customs.gov.my\/ms\/Documents\/MAKLUMAN%20-%20OPERASI%20DAN%20PERKHIDMATAN%20JABATAN%20KASTAM%20DIRAJA%20MALAYSIA%20SEMASA%20PERINT.pdf\">HERE. <\/a><\/p>\n<hr \/>\n<h2><b>Import Duty and Sales Tax Exemption on Face Masks<\/b><\/h2>\n<h4><b>Import Duty and Sales Tax Exemption on Face Masks<\/b><\/h4>\n<p>The\u00a0 Ministry of Finance (MoF) has exempted specific types of face masks from import duty and sales tax, effective 23 March 2020.<br \/>\nThe exemptions are in accordance to s.14(2) of the Customs Act 1967 and s.35(3)(a) of the Sales Tax Act 2018. The types of face masks given exemption are:-<br \/>\n<img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-1352\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Picture1-1-300x167.png\" alt=\"\" width=\"511\" height=\"284\" \/><\/p>\n<hr \/>\n<h2><b>Service Tax Policy 7\/2020<\/b><\/h2>\n<p><img decoding=\"async\" class=\"alignnone wp-image-1356\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Picture3-300x175.png\" alt=\"\" width=\"505\" height=\"295\" \/><\/p>\n<hr \/>\n<h2><b>Service Tax Policy 8\/2020 &amp; <\/b><b>Service Tax Policy 9\/2020<\/b><\/h2>\n<h2><b><img decoding=\"async\" class=\"alignnone wp-image-1364\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Picture7-3-300x254.png\" alt=\"\" width=\"503\" height=\"426\" \/><\/b><\/h2>\n<hr \/>\n<p>&nbsp;<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1131\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2020\/03\/Picture21.1-300x169.jpg\" alt=\"\" width=\"583\" height=\"328\" \/>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text][\/vc_column_text][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] Indirect Tax Updates Sales or Service Tax Payable extended to 15 April 2020 Import Duty and Sales Tax Exemption on Face Masks Service Tax Policy 7 Service Tax Policy 8 Service Tax Policy 9 RMCD during Restriction Movement Order Royal Malaysian Customs Department Operation and Services during Restriction Movement Order To curb the [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1366,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33],"tags":[41,34],"class_list":["post-5012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication","tag-budget","tag-taxletter"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxletter Issue 23 - ANC Group<\/title>\n<meta name=\"description\" content=\"What are the employment obligation under Employment Act 1955? 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