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Legislation & Guides

Act

Sales Tax (Amendment) Act 2022
Appointment Of Date Of Coming Into Operation Act A1671
Appointment Of Effective date For Charging And Levying Of Sales Tax On Low Value Goods
Q&A Session During Webinar on Implementation of LVG

Regulations

Sales Tax (Low Value Goods) Regulations 2022
Sales Tax (Low Value Goods) (Amendment) Regulations 2023

Order

Sales Tax (Total Sale Value Of Low Value Goods) Order 2022
Sales Tax (Rate Of Tax for Low Value Goods) Order 2023
Sales Tax (Determination Of Low Value Goods) Order 2023
Sales Tax (Persons Exempted From Payment Of Tax) (Amendment) (No.2) Order 2022

Guides

Guide Sales Tax on LVG Guide as of 19.07.2024
User Manual for Registration
Guide on Furnishing LVG-02 Return and Payment of Sales Tax on LVG

Perundangan & Panduan

Akta

Akta Cukai Jualan (Pindaan) 2022
Penetapan Tarikh Permulaan Kuat Kuasa Cukai Jualan PUB 641
Tarikh Pengenaan Cukai Jualan LVG PUB642
Sesi Soal Jawab Semasa Webinar Pelaksanaan LVG (english)

Peraturan

Peraturan-peraturan Cukai Jualan (Barang Bernilai Rendah) 2022
Peraturan-peraturan Cukai Jualan (Barang Bernilai Rendah)(Pindaan) 2023

Perintah

Perintah Cukai Jualan (Jumlah Nilai Jualan Barang Bernilai Rendah) 2022
Perintah Cukai Jualan (Penentuan Barang Bernilai Rendah) 2023
Perintah Cukai Jualan (Kadar Cukai Jualan Barang Bernilai Rendah) 2023
Perintah Cukai Jualan (Orang yang dikecualikan dari pembayaran cukai) (Pindaan) (No.2) 2022

Panduan

Panduan Cukai Jualan ke atas Barang Bernilai Rendah (LVG)
Garis Panduan Pelaksanaan Cukai Jualan Ke Atas Barang Bernilai Rendah (LVG)
Manual Pengguna untuk Pendaftaran
Guide on Furnishing LVG-02 Return and Payment of Sales Tax on LVG
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