Dewan Rakyat approves Bill to tax imported low-value goods sold online
The Dewan Rakyat has passed the Sales Tax (Amendment) Bill 2022 on 4th Aug, which updates the Sales Tax Act 2018 with a provision to tax low-value goods sold online and delivered to Malaysia, which is expected to bring the country an additional RM200 million tax revenue per year.
Dewan Rakyat 在8月4日已通过 2022 年销售税（修订）法案，该法案更新了 2018 年销售税法案，规定对在线销售并交付给马来西亚的低价值商品征税，预计这将带来国家每年额外增加 2 亿令吉的税收。
The proposed update was passed with a majority voice vote.
提议的更新以多数票通过。
Deputy Finance Minister Datuk Mohd Shahar Abdullah, who tabled the Bill for the second and third readings, said earlier that the expansion of the sales tax was one of the steps under the government's revenue sustainability initiative, which was announced in Budget 2022.
提交该法案进行二读和三读的副财政部长Datuk Mohd Shahar Abdullah早些时候表示，扩大销售税是政府在 2022 年财政预算案中宣布的收入可持续性倡议的步骤之一。
“The proposal to expand the scope is not a step backwards and Malaysia is not the only one that will or has implemented it. At the global level, countries such as Australia, New Zealand, the UK and Norway, have already imposed either goods and services tax (GST) or value added tax (VAT) on low-value goods.
“扩大范围的提议并不是倒退，马来西亚也不是唯一将实施或已经实施的国家。在全球层面，澳大利亚、新西兰、英国和挪威等国家已经对低价值商品征收商品和服务税 (GST) 或增值税 (VAT)。
"Singapore has also implemented the same thing from 1st Jan , 2023 whereby goods worth S$400 (and below) are subject to GST at a rate of 7%,” he said.
“新加坡也从 2023 年 1 月 1 日起实施同样的措施，价值 400 新元（及以下）的商品需缴纳 7% 的商品及服务税，”他说。
According to the Paya Besar MP, taxing such goods sold online was in line with economic development and the Organization for Economic Cooperation and Development's (OECD's) International VAT/GST Guidelines published in 2017, which outlines the proposed indirect tax on transactions involving cross-border transactions in addressing the challenges of taxing the e-commerce economy.
根据Paya Besar国会议员的说法，对在线销售的此类商品征税符合经济发展和经济合作与发展组织（OECD）于 2017 年发布的国际增值税/商品及服务税指南，该指南概述了对涉及跨境交易的拟议间接税交易以应对对电子商务经济征税的挑战。
The additional tax collected would be used for the development of the country and would benefit the people, especially the needy, he said.
他说，所征收的额外税款将用于国家的发展，并将造福于人民，特别是有需要的人。
Currently, low-valued goods priced RM500 and below are not subject to any tax when they are imported to Malaysia in accordance with the de minimis facility. This, however, has caused unfair treatment to local traders as locally-produced goods are subject to sales tax at a set rate, he said.
目前，RM500 及以下的低价值商品在根据最低限度设施进口到马来西亚时无需缴纳任何税款。然而，这对当地贸易商造成了不公平的待遇，因为当地生产的商品按固定税率缴纳销售税，他说。
Apart from the unfair treatment, he said the de minimis facility has been taken advantage of by certain parties, who declared high value goods as low value ones worth RM500 and below to avoid being taxed.
他说，除了不公平的待遇外，某些方面还利用了最低限度的设施，他们将高价值商品申报为价值 500 令吉或以下的低价值商品，以避免被征税。
As such, the new low value goods tax, which is targeted for implementation on 1st Jan , 2023, is expected to see a flat rate of 10% being imposed on such products, he added.
他补充说，因此，预计将于 2023 年 1 月 1 日实施的新低价值商品税将对此类产品征收 10% 的统一税率。
Under the Bill, which was tabled for the first reading 1st Aug, sales tax will be imposed on low-value goods sold by registered sellers, or sellers liable to be registered, through online platforms and delivered to Malaysia.
根据8月1日提交一读的法案，将对注册卖家或需要注册的卖家通过在线平台销售并运送到马来西亚的低价值商品征收销售税。
The Minister may determine low-value goods based on goods or class of goods, the price of goods, and the manner in which the goods are brought into Malaysia.
部长可以根据货物或货物类别、货物价格以及货物进入马来西亚的方式来确定低价值货物.