{"id":8990,"date":"2024-01-23T21:10:40","date_gmt":"2024-01-23T13:10:40","guid":{"rendered":"https:\/\/malayacorporate.com\/?post_type=article&#038;p=8990"},"modified":"2025-07-24T18:47:12","modified_gmt":"2025-07-24T10:47:12","slug":"sales-tax-on-low-value-goods-lvg-tax-what-do-you-need-to-know","status":"publish","type":"article","link":"https:\/\/malayacorporate.com\/my\/article\/sales-tax-on-low-value-goods-lvg-tax-what-do-you-need-to-know\/","title":{"rendered":"Sales Tax on Low-value Goods (LVG tax) \u2013 What Do You Need To Know?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8990\" class=\"elementor elementor-8990\" data-elementor-post-type=\"article\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3cdd5531 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cdd5531\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27d5d98c\" data-id=\"27d5d98c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68a97afe elementor-widget elementor-widget-heading\" data-id=\"68a97afe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Oleh MOHD AMIRUL RADZUAN<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b6639f1 elementor-widget elementor-widget-spacer\" data-id=\"3b6639f1\" data-element_type=\"widget\" data-e-type=\"widget\" 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elementor-element-0cec3e2 elementor-widget elementor-widget-image\" data-id=\"0cec3e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" data-attachment-id=\"9826\" data-permalink=\"https:\/\/malayacorporate.com\/my\/article\/sales-tax-on-low-value-goods-lvg-tax-what-do-you-need-to-know\/screenshot-2024-12-08-110056\/\" data-orig-file=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/Screenshot-2024-12-08-110056.png?fit=165%2C77&amp;ssl=1\" data-orig-size=\"165,77\" data-comments-opened=\"1\" 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srcset=\"https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/Screenshot-2024-12-08-110056.png?w=165&amp;ssl=1 165w, https:\/\/i0.wp.com\/malayacorporate.com\/wp-content\/uploads\/2024\/01\/Screenshot-2024-12-08-110056.png?resize=18%2C8&amp;ssl=1 18w\" sizes=\"(max-width: 165px) 100vw, 165px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d727264 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d727264\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-334dfc0\" data-id=\"334dfc0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cc3edb0 elementor-widget elementor-widget-spacer\" data-id=\"6cc3edb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b57138f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b57138f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-403d2d18\" data-id=\"403d2d18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe831ab elementor-widget elementor-widget-spacer\" data-id=\"fe831ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b0e50c2 elementor-widget elementor-widget-heading\" data-id=\"4b0e50c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sales Tax on Low-value Goods (LVG tax) 2024 \u2013 \nWhat Do You Need To Know?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c8c1b09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c8c1b09\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1b4f266\" data-id=\"1b4f266\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b9ffa8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4b9ffa8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On January 1, 2024, Malaysia officially implemented the sales tax on low-value goods (LVG tax), a measure initially proposed in Budget 2022. While it was originally scheduled to take effect on April 1, 2023, the implementation was postponed until further notice.<\/p><p>Local and foreign online sellers whose total sales value of LVG imported into Malaysia exceeds RM500,000 within a 12-month period may opt to register under the Sales Tax Act (Amendments) 2022. Registration is available through the portal <a rel=\"noopener\" target=\"_new\" href=\"https:\/\/mylvg.customs.gov.my\">mylvg.customs.gov.my<\/a>.<\/p><p>The Customs Department defines LVG as all goods priced at RM500 or below, excluding cigarettes, tobacco products, intoxicating liquors, electronic cigarettes, and smoking-related preparations. These goods are imported into Malaysia via land, sea, or air.<\/p><p>The LVG tax is imposed at a rate of 10%.<\/p><p>In summary, the LVG tax introduces both opportunities and challenges. While it will increase the prices of imported goods\u2014impacting lower-income consumers (B40) for items under RM500\u2014it serves a vital role in protecting local sellers from unfair price competition. Without this tax, local businesses subjected to SST would face significant challenges competing with foreign sellers offering lower-priced goods.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d6a301f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6a301f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b90291a\" data-id=\"b90291a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7bff89e elementor-widget elementor-widget-heading\" data-id=\"7bff89e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Disclaimer: This article is for general informational and educational purposes only. It does not constitute professional advice and should not be relied upon as such. Please consult a licensed auditor, chartered accountant, or tax agent for advice specific to your circumstances.<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}}},"class_list":["post-8990","article","type-article","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sales Tax on Low-value Goods (LVG tax) \u2013 What Do You Need To Know? -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/malayacorporate.com\/my\/article\/sales-tax-on-low-value-goods-lvg-tax-what-do-you-need-to-know\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sales Tax on Low-value Goods (LVG tax) \u2013 What Do You Need To Know? -\" \/>\n<meta property=\"og:description\" content=\"By MOHD AMIRUL RADZUAN Sales Tax on Low-value Goods (LVG tax) 2024 \u2013 What Do You Need To Know? 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