Section 1
(1)
This order may be cited as the State Sales Tax (Rate of Tax) Order 2025.
State Subsidiary LegislationIn force
State Sales Tax Rate Tax Order 2025
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- 2025
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State Sales Tax Rate Tax Order 2025 is Malaysia State Subsidiary Legislation, cited as State Subsidiary Legislation 2025 2025, currently marked in force and first recorded in 2025.
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1
STATE SALES TAX ENACTMENT 1998
(No. 12 of 1998)
STATE SALES TAX (RATE OF TAX) ORDER 2025
(G.N.S. 1 of 2025)
Opening note
Preamble
- IN exercise of the powers conferred by subsection 6(1) of the State Sales Tax Enactment 1998 [No. 12 of 1998], the Minister makes the following order: Citation and commencement
Section 2
Rate of State sales tax on taxable goods
State sales tax shall be levied on the taxable goods specified in column (1) of the Schedule at the rate specified in column (2) of such Schedule.
Schedule
(1)
(2)
Taxable goods
Rate of tax
1. Crude petroleum oil
5%
2. Condensate
5%
3. Liquefied natural gas
5%
4. Natural gas to Labuan
5%
5. Natural gas
5%
FOR REFERENCE ONLY (February 2025)
2
(1)
(2)
Taxable goods
Rate of tax
6. Ammonia
5%
7. Urea
5%
8. Methanol 5%
Revocation
3. The State Sales Tax (Rate of Tax) Order 2018 [G.N.S. 19 of 2018] is revoked.
Made 24 January 2025
DATUK SERI PANGLIMA HAJI MASIDI BIN MANJUN
Minister of Finance
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