The newly elected government of Malaysia has announced the reduction of the Goods & Services Tax (GST) rate from 6% to 0% effective 1 June 2018. Therefore, all registered business entities have to comply with the GST rate adjustment to 0%.
The Inland Revenue Board Malaysia (IRBM) has issued Practice Note No. 3/2017 to clarify the effective date of the abovementioned Exemption Order (No. 9) in regards to withholding tax for services performed by non-residents.