Sales tax is not charged:
- on goods listed under Proposed Sales Tax (Goods Exempted From Sales Tax) Order;
- on certain manufacturing activities are exempted by Minister of Finance through Proposed Sales Tax (Exemption from Registration) Order.
Taxable Person
Taxable person is a person who manufactures taxable goods and is:
- liable to be registered
- Reached sales threshold
- Manufacturer — RM 500,000.00
- Sub-contractor — RM 500,000.00
- registered under Sales Tax Legislation
- Mandatorily registered
- Voluntarily registered