1. Sales Tax (Persons Exempted From Payment of Tax) (Amendment) (No. 2) Order 2023 was gazetted and comes into operation on 1 December 2023 , by inserting items 5B, 5C, and 5D of Schedule A.

2. A sales tax exemption under item 5B is granted to franchise holders, distributors, or dealers of motor vehicles who sell locally manufactured motor vehicles under tariff code 8702 of Customs Duty Order 2022 to religious institution, death charitable institution, Village Community Management Council (MPKK), Village Development and Safety Committee (JPKK), and Village Development and Safety Committee (JKKK) in Sabah or Sarawak for the purpose of being used as hearses.

3. A sales tax exemption under item 5C is granted to franchise holders, distributors, or dealers on the purchase of locally manufactured motor vehicles under tariff code 8702 (vans and buses) of the Customs Duty Order 2022 for sale to organisations approved under subsection 44(6) of the Income Tax Act of 1967.

4. A sales tax exemption under item 5D is granted to operators of express buses, stage buses, or school buses on the purchase of vans or buses under tariff code 8702 of the Customs Duty Order 2022. (with a capacity of at least 18 seats and above).

5. From 1 December 2023, the application for this sales tax exemption certificate must be made manually and submitted to the Bahagian Cukai Dalam Negeri in the controlling zone or state.

6. For more information on the exemption certificate application procedure, please refer to the guide below:
   (a) Panduan Permohonan Sijil Pengecualian Cukai Jualan Di Bawah Butiran 5B, Jadual A Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018 (Click Here)
   (b) Panduan Permohonan Sijil Pengecualian Cukai Jualan Di Bawah Butiran 5C, Jadual A Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018 (Click Here)
   (c) Panduan Permohonan Sijil Pengecualian Cukai Jualan Di Bawah Butiran 5D, Jadual A Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018 (Click Here)