INDIRECT TAX

1. Sales Tax (Rates of Tax No.1) Order 2012 [P.U. (A) 354/2012]

With effect from 31 October 2012, all goods (except goods exempt under Section 8 of the Sales Tax Act 1972 and goods imported on or with any person entering Malaysia or in the baggage of such person and intended for non-commercial use (excluding motor vehicles, alcoholic beverages, spirits, tobacco, cigarettes, tyres and tube)) shall be subject to sales tax at 10%.

The Sales Tax (Rates of Tax No.1) Order 2008 [P.U. (A) 92/2008] is revoked.

2. Sales Tax (Rates of Tax No.2) Order 2012 [P.U. (A) 355/2012

Notwithstanding the above (Sales Tax (Rates of Tax No.1) Order 2012 [P.U. (A) 354/2012], with effect from 31 October 2012, the goods appearing in

(a) The First Schedule shall not be subject to sales tax;

(b) The Second Schedule shall be subject to sales tax at 5%;

(c) The Third Schedule shall be subject to sales tax at 20%;

(d) The Fourth Schedule shall be subject to sales tax at the rate specified.

The Sales Tax (Rates of Tax No.2) Order 2008 [P.U. (A) 93/2008] is revoked.