Sales Tax Act 2018 (Act 806) and Regulations (As At January 2026)

Sales Tax Act 2018 (Act 806) and Regulations

(As At January 2026)

All Amendment up to  January 2026.

Published and Printed in July 2026.

There are no amendments between the date book was published and printed.

(573 pages)

Sales Tax Act 2018 and Regulations (As At January 2026) provides a comprehensive and up-to-date reference to Malaysia’s sales tax legislation. It brings together the Sales Tax Act 2018 and relevant regulations governing the administration, imposition, collection, and enforcement of sales tax.

Updated to reflect the legal position as at January 2026, this publication is a useful reference for understanding the rules applicable to taxable goods, registration, tax assessment and payment, exemptions, refunds, record-keeping, offences, and enforcement.

Sales Tax Act 2018 and Regulations (As At January 2026) Contains:

• Sales Tax Act 2018

Regulations:

• Sales Tax Regulations 2018 - P.U. (A) 203/2018

• Sales Tax (Customs Ruling) Regulations 2018 – P.U. (A) 204/2018 

• Sales Tax (Determination of Sale Value of Taxable Goods) Regulations 2018 – P.U. (A) 205/2018

• Sales Tax (Imposition of Sales Tax in respect of Designated Areas) Order 2018 – P.U. (A) 206/2018

• Sales Tax (Imposition of Sales Tax in respect of Special Area) Order 2018 – P.U. (A) 207/2018

• Sales Tax (Exemption from Registration) Order 2018 – P.U. (A) 208/2018

• Sales Tax (Total Sale Value of Taxable Goods) Order 2018 – P.U. (A) 209/2018

• Sales Tax (Persons Exempted From Payment Of Tax) Order 2018 – P.U. (A) 210/2018

• Sales Tax (Compounding of Offences) Regulations 2018 – P.U. (A) 220/2018

• Sales Tax (Low Value Goods) Regulations 2022 – P.U. (A) 408/2022

• Sales Tax (Total Sale Value of Low Value Goods) Order 2022 – P.U.(A) 409/2022

• Sales Tax (Determination of Low Value Goods) Order 2023 – P.U.(A) 403/2023

• Sales Tax (Rate of Tax for Low Value Goods) Order 2023 – P.U.(A) 404/2023

• Sales Tax (Rate of Sales Tax) Order 2025 – P.U. (A) 170/2025

• Sales Tax (Goods Exempted from Sales Tax) Order 2025 – P.U. (A) 171/2025 

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