Friday, 3 July 2020

Sales and Service Tax (SST) Updates

The Royal Malaysian customs department issued two new guides/schemes on its web recently:-

  • Approved Major Exporter Scheme (AMES)
  • Guide on Transmission and Distribution of Electricity Services. 

Approved Major Exporter Scheme (AMES)

This scheme was released under the Sales Tax (Amendment) Regulations 2020 and came into operation on 1 July 2020. The amendment contains a new part, IX A (AMES) which details out the following:-

  • Application for Approval
  • Validity for Approval
  • Exemption from Payment of Sales Tax 
  • Goods not eligible for Exemption from Payment of Sales Tax 
  • Variations, Suspension and Revocation of Approval
  • Sales Tax Due and Payable

Guide on Transmission and Distribution of Electricity Services

This guide was published to help taxpayers in understanding the service tax treatment on the provision of electricity services. This guide contains the following details:-
  • Service Tax Treatment on the Provision of Electricity Services
  • Treatment of Service Tax Electricity Services in Designated Area and Special Area 
  • Registration and Responsibilities of a Registered Person
  • Frequently Asked Questions



Lochana Nanthacumar
Content Management Analyst
Wolters Kluwer Malaysia



(Note: For further information about our Sales and Service Tax (SST) subscription, contact us at my-sales@wolterskluwer.com (Malaysia).

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