[Updates on Indirect Tax] Digital Service Tax and Exemptions on Import Duty, Excise Duty and Sales Tax for Hand Sanitiser Manufacturers

The Royal Malaysian Customs Department (RMCD) has on 30 March 2020, released their announcements in regards to Exemptions on Import Duty, Excise Duty and Sales Tax for Hand Sanitiser Manufacturers and Guide on Digital Service Tax, as follows:

1. Announcement dated 30 March 2020 in relation to the Exemptions on Import Duty, Excise Duty and Sales Tax on the following materials purchased by Hand Sanitiser Manufacturers (available in Malay language only click here), with application to be submitted to the RMCD:

• Undenatured ethyl alcohol; and
• Denatured ethyl alcohol.

2. Announcement dated 30 March 2020 (click here) in regards to the official system for service tax on digital service (MySToDS) that goes live from today i.e. 1 April 2020. Foreign Registered Persons are now able to access MySToDS for submission of return form i.e. DST-02, service tax payment and other matters.

3. Guide on Digital Services by Foreign Service Provider dated 30 March 2020 (click here) that provides guidelines on the following:

• Application for registration as a Foreign Registered Person;
• Furnishing of return form i.e. DST-02 for service tax on digital services (SToDS); and
• Service Tax payment

We will keep you updated on any further guidelines and announcements to be issued by the Royal Malaysian Customs Department or other relevant authorities, if any.