Chartered Secretaries Malaysia (MAICSA)

Updated: 16 Dec 2024

Federal Gazette – Customs Act 1967, Income Tax Act 1967 & Sales Tax Act 2018

Federal Government gazetted the following Orders and Regulations:

1.	Customs (Prohibition Of Imports) (Amendment) (No. 2) Order 2023
On 27 December 2023, the Customs (Prohibition Of Imports) (Amendment) (No. 2) Order 2023 amended First Schedule and Second Schedule of the principal order, “Customs (Prohibition of Imports) Order 2023 [P.U. (A) 117/2023]”. The Order took effect on 1 January 2024. Please click here for the Order.
2.	Income Tax (Exemption) 2009 (Amendment) Order 2023
On 27 December 2023, the Income Tax (Exemption) 2009 (Amendment) Order 2023 amended the Income Tax (Exemption) Order 2009 [P.U. (A) 152/2009] by substituting “RM2,400.00 per year” with “RM3,000.00 per year” in sub-subparagraph 2(3)(c). The Order takes effect from the year of assessment 2024. Please click here for the Order.
3.	Customs (Amendment) (No. 4) Regulations 2023
On 28 December 2023, the Customs (Amendment) (No. 4) Regulations 2023 amended sub-regulation 6(3) of the Customs Regulations 2019 [P.U. (A) 397/2019]. The Regulations took effect on 1 January 2024. Please click here for the Regulations.
4.	Sales Tax (Goods Exempted from Tax) (Amendment) (No. 2) Order 2023
On 28 December 2023, the Sales Tax (Goods Exempted from Tax) (No. 2) Order 2023 amended Schedule A of the Customs Regulations 2019 [P.U. (A) 397/2019]. The Order took effect on 1 January 2024. Please click here for the Order.
5.	Sales Tax (Determination of Low Value Goods) Order 2023
On 28 December 2023, the Sales Tax (Determination of Low Value Goods) Order 2023 that had revoked the Sales Tax (Determination of Low Value Goods) Order 2022 [P.U. (A) 411/2022]. The Order took effect on 1 January 2024 relating to the Minister will determine the sales tax imposed on low value goods which are sold at a price not exceeding RM500 that brought into Malaysia by land, sea or air. Please click here for the Order.