Service Tax 2018 and Sales Tax 2018 Draft Bills (in Bahasa Malaysia)
Following the election of the new government in GE14 on 9 May 2018, decisions had been made to repeal the GST legislation that had been effective since 1 April 2015.
The govt has since proposed reviving the previous tax legislation : Sales Tax and Service Tax laws as a measure to recoup lost revenue from the suspension and proposed revocation of the Good and Services Tax Act 2014.
The draft legislation of the new Service Tax Bill and the new Sales Tax Bill had been forwarded to parliament. Attached below is the draft legislation pertaining to the new Service Tax Bill and the Sales Tax Bill (Both are in Bahasa Malaysia), look up D.R.11/2018 : RUU Cukai Perkhidmatan, D.R.10/2018 : RUU Cukai Jualan. Also look up D.R.12/2018 : RUU Kastam(Pindaan)2018 as amendments have been made on relevant Customs laws pertaiining to agent and composition of Customs Tribunals.
The govt has since proposed reviving the previous tax legislation : Sales Tax and Service Tax laws as a measure to recoup lost revenue from the suspension and proposed revocation of the Good and Services Tax Act 2014.
The draft legislation of the new Service Tax Bill and the new Sales Tax Bill had been forwarded to parliament. Attached below is the draft legislation pertaining to the new Service Tax Bill and the Sales Tax Bill (Both are in Bahasa Malaysia), look up D.R.11/2018 : RUU Cukai Perkhidmatan, D.R.10/2018 : RUU Cukai Jualan. Also look up D.R.12/2018 : RUU Kastam(Pindaan)2018 as amendments have been made on relevant Customs laws pertaiining to agent and composition of Customs Tribunals.
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