News

NEWS 1:

Headlines :

EXEMPTION FOR ANY AEROSPACE MAINTENANCE REPAIR AND OVERHAUL (MRO) & RICE MILLER/WHOLESALER

3 New items have been introduced under the Sales Tax (Person Exempted from Payment of Tax) Order 2018 effective on 1 Jan 2019. Application for certificate of exemption can be made online. For more information on 'How to apply Exemption under Schedule A' please Click Here.

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(1) Item No. (2) Persons (3) Goods exempted (4) Conditions (5) Certificate to signed by
33A Any Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDA Machinery, equipment and specialized tools to be used for MRO activities (a) That the goods are imported, transported from designated area, from a Licensed Warehouse under section 65 of the Customs Act 1967 or Licensed Manufacturing Warehouse under section 65A of the Customs Act 1967, from a free zone under the Free Zones Act 1990, or purchased from a registered manufacturer;
(b) that the goods are used directly in the MRO activities within Malaysia by the person; and
(c) that the goods are identified to the satisfaction of the proper officer of customs at the time of importation
The person authorized by Aerospace Maintenance, Repair and Overhaul (MRO) company
33B Any Aerospace Maintenance, Repair and Overhaul (MRO) company endorsed by MIDA Spare parts, components, materials and specialized consumables goods to be used for MRO activities. (a) That the goods are imported, transported out from designated area, from a Licensed Warehouse under section 65 of the Customs Act 1967 or Licensed Manufacturing Warehouse under section 65A of the Customs Act 1967, from a free zone under the Free Zones Act 1990, or purchased from a registered manufacturer;
(b)that the goods are used directly in the MRO activities within Malaysia by the person; and
(c)that the goods are identified to the satisfaction of the proper officer of customs at the time of importation.
The person authorized by Aerospace Maintenance, Repair and Overhaul (MRO) company”;
53A Any rice miller or wholesaler licensed under the Control of Padi and Rice Act [Act 522] Packing materials (a) That the goods are imported or purchased from a registered manufacturer;
(b) that the goods shall be used solely for the packing of rice;
(c) that the person approved shall pay the sales tax on any goods in column (3) that cannot be accounted for.
The rice miller or wholesaler”;

NEWS 2:

Headlines :

APPLICATION FOR EXEMPTION UNDER SCHEDULE C ITEM 3/4

Application for exemption for Schedule C, Item 3 & 4 (C3 & C4) have a new procedure. The previous certificate are still valid until further notice from JKDM. There are two (2) party involve to apply the certificate;

1. REGISTRATION: Appoint the person to buy/ import on behalf through MySST system. System will auto generate the appointment approval number. Refer to the user manual through this link.

2. PERSON ACTING ON BEHALF: Sign up to login the MySST system (1st time only). Once get approval from customs, log in the MySST and generate the certificate using the appoinment approval number given by the registered manufacturer.Refer to the user manual through this link.

NEWS 3:

Headlines :

HOT NEWS - APPLICATION OF TAX DEDUCTION FACILITIES (FORMERLY KNOWN AS CREDIT SYSTEM)

In accordance with the amendment of the Sales Tax Act 2018 with the addition of Section 41A - Deduction Of Sales Tax through the Finance Act 2018, deduction of tax or formerly known as a credit system may be applied by a registered manufacturer with effect from 1 Jan 2019 through the following steps but subject to the stipulated conditions:

1. REGISTRATION: Apply as a tax deduction user through MySST system. Approval is given automatically. The tax deduction facility is only granted from the effective date of the tax deduction letter. Refer to the user manual through this link.

2. DEDUCTION BY TAXABLE PERIOD: Enter the purchase information according to the taxable period before submitting the SST-02 statement. The system will make a tax deduction on the SST-02 return through an approved tax deduction amount. This application link has not been activated for now and will be activated soon.

NEWS 4:

Headlines :

HOT NEWS - Drop us Your Inquiries Regarding SST Issues

To all SST registrant, kindly be informed that from 3.10.2018 (Wednesday) onwards, you may send any inquiries regarding SST issues to Customs Controlling Station (Stesen Mengawal) as per stated in your Registration Approval Letter. To get the specific email address please clicks the linkLAMPIRAN A.

Effective from the same date, the email address daftarcjcp@customs.gov.my is NO LONGER AVAILABLE.


NEWS 5:

Headlines :

PENDING REGISTRATION STATUS FOR SST APPLICATION - When To Charge Sales Tax or Service Tax

To all applicants for Sales Tax or Service Tax Registration with PENDING STATUS and given Application Number by MySST please take note that your registration will be approved automatically effective 1 September 2018 as Date of Registration, as provided for by Section 13 of the Sales Tax Act 2018 and Service Tax Act 2018.

Therefore please take note that you should to charge Sales Tax or Service Tax beginning 1 September 2018, regardless either you receive your registration letter or not.

JKDM would like to offer our regret that due to congestion to MySST application system module there maybe some delay in your receiving the registration letter.



NEWS 6:

Headlines :

PENDING REGISTRATION CANCELLATION OF AUTO REGISTERED SST – Effective Date 31 August 2018

To all auto-registered SST who have applied for cancellation via email daftarcjcp@customs.gov.my please take note that your cancellation will be approved automatically effective 31 August 2018 based on your declaration statement in your application. You will be notify via email to the email address used to send for cancellation. There is no need to charge Tax as of 1 September 2018.

Due to the high volume of email received and email capacity there will be some delay to notify you of the cancellation approval.



NEWS 7:

Headlines :

AMENDMENT TO THE “LAMPIRAN I SURAT KELULUSAN PENDAFTARAN DI BAWAH SEKSYEN 13 AKTA CUKAI PERKHIDMATAN 2018“

To all registered person under the Service Tax Act who have received the registration approval letter dated in the month of August 2018, please cancel the Lampiran I and replace it with the new one linked here > Lampiran 1