Malaysia Gazettes Sales Tax (Persons Exempted From Payment of Tax) (Amendment) Order 2025

The Malaysian Official Gazette Aug. 29 published Order No. P.U. (A) 323, the Sales Tax (Persons Exempted From Payment of Tax) (Amendment) Order 2025. The order includes measures: 1) exempting specified goods from sales tax, including motor vehicles used for cross-border supplies of goods, fuel, maintenance supplies, lubricating oils, and spare parts for the motor vehicle; 2) requiring that vehicles have a valid Association of Southeast Asian Nations (ASEAN) cross-border goods permit, that fuel supplies are stored in the vehicle’s supply tank, and that qualifying goods remain in Malaysia for no more than five days, with exceptions; 3) requiring drivers ...