Customs – Presentation Slides

In conjunction with the launch of Audit Verification Compliance (AViP) by the Royal Malaysian Customs Department (Customs) on 10 July 2024, Customs issued the presentation slides for information of members.

Please click on the following for further details:

• Implementation Of Audit Verification Compliance
• Import / Export Procedures
• Sales Tax on Low Value Goods (LVG)
• Transitional Provision In Relation To Changes In Service Tax

The AViP aimed at promoting self-compliance and encouraging voluntary disclosure in order to reduce the risk of revenue leakages. The AViP approach is more facilitative, aimed at helping taxpayers to rectify any errors and providing advice to business entities to understand and comply with the laws and regulations administered by Customs as well as providing incentives for voluntary disclosure, such as blanket approval for penalty remission and instalment payment on bill of demand.

The AViP can be accessed via https://ipatuh.customs.gov.my/.