The Royal Malaysian Customs (RMC) has issued guidelines on procedures pertaining to the following:
§ Windfall profits levy
§ Excise duty
§ Service tax
§ Sales tax
§ Sales tax on petroleum
The above guidelines cover, among others, the procedures for applying for licences, payment of levy/ duty/ tax and conditions for taxability/ claiming exemption.
You may view the detailed procedures at the RMC’s website at
http://www.customs.gov.my/index.php/en/procedures/internal-tax/prosedur-prosuder
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