1. For information, Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No. 3) 2023 have come into force on 1 January 2024

2. Any person or manufacture who is eligible, may apply for sales tax exemption on manufacturing aids and cleanroom equipment starting on 1 January 2024.

3. Manufacturing Aids and cleanroom equipment applied for must meet the characteristics as set and listed in Ketetapan Umum Bil. 02/2024 : Alat Bantuan Pengilangan (Manufacturing Aids) dan Peralatan Cleanroom.

4. The relevant legislation and guidance for reference are listed as below:

4.1 Sales Tax (Persons Exempted from Payment of Tax) (Amendment) (No. 3) Order 2023. (Click Here)

4.2 Ketetapan Umum Bil. 02 / 2024 : Alat Bantuan Pengilangan (Manufacturing Aids) dan Peralatan Cleanroom. (Click Here)

4.3 Panduan Pengecualian Cukai Jualan di Bawah Jadual B, Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018 (Click Here)

4.4 Guide on Sales Tax Exemption Under Schedule C, Sales Tax (Persons Exempted from Payment of Tax) Order 2018. (Click Here)

4.5 Permohonan Senarai Alat Bantuan Pengilangan (Manufacturing Aids) di Bawah Jadual B & C Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018. (Click Here)

4.6 Permohonan Senarai Peralatan Cleanroom di Bawah Jadual B & C Perintah Cukai Jualan (Orang Yang Dikecualikan Daripada Pembayaran Cukai) 2018. (Click Here)

5. For further information or inquiries, please contact Cawangan Dasar Cukai Jualan at 03-8882 2100 Samb. 1534.