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Tax

Tax Alert 17 July 2019

The Royal Malaysian Customs Department (RMCD) has issued guidance on reporting for sales tax exemption under Item 57 Schedule A, Sales Tax (Person Exempted from Payment of Tax) Order 2018.

1. The approved person is required to prepare Laporan CJ(P) Jadual A-57A which is downloadable from the MySST portal.

2. The following documents are required to be submitted to the SST Division of the controlling station:

    1. Duly completed Laporan CJ(P) Jadual A-57A
    2. Purchase invoices from a registered manufacturer / licensed manufacturing warehouse / free industrial zone
    3. Customs Form No.2 K2

These documents must be submitted at the end of the month following the end of each quarter from the date of exemption certificate until all the goods purchased are exported.