Sales Tax Act 2018 2018年销售税法
E-Commerce Regulation
Sales Tax Act 2018
The Sales Tax Act 2018, as amended by the Sales Tax (Amendment) Act 2022, introduced a sales tax regime that significantly impacts e-commerce businesses. Key requirements include:
• Imposition of sales tax at a rate of 10% on low-value goods (“LVG”), defined as goods with a sales value not exceeding RM500, imported into Malaysia by land, sea, or air
• Applicability to LVG sold through online marketplaces
• Mandatory registration as a “registered seller” for both foreign and local sellers whose total LVG sales exceed RM500,000 within a 12-month period
These provisions primarily target cross-border e-commerce transactions involving physical goods.
电子商务监管
2018年销售税法
经2022年销售税（修订）法修订的2018年销售税法引入了一项对电子商务企业影响重大的销售税制度。主要要求包括：
对低价值商品（“LVG”）征收10%的销售税，低价值商品定义为销售额不超过500令吉，且通过陆路、海路或空运进口到马来西亚的商品。
适用于通过在线市场销售的低价值商品。
所有在12个月内低价值商品总销售额超过50万令吉的外国和本地卖家，均须强制注册为“注册卖家”。
这些规定主要针对涉及实物商品的跨境电子商务交易。
Philippines