Legislation Submitted to Malaysian Parliament to Replace GST with Sales and Services Tax

On 31 July 2018, the Malaysia government submitted to parliament the legislation to formally repeal the Goods and Services Tax (GST) regime and reintroduce a Sales and Service Tax (SST) regime. The legislation includes:

• The Goods and Services Tax (Repeal) Bill 2018 (D.R. 9/2018);
• The Sales Tax Bill 2018 (D.R.10/2018);
• The Service Tax Bill 2018 (D.R.11/2018);
• The Customs (Amendment) Bill 2018 (D.R.12/2018); and
• The Free Zones (Amendment) Bill 2018 (D.R.13/2018).

The GST regime, which repla…