On 20 August 2018, the Malaysian Senate passed the required legislation for the formal repeal of the Goods and Services Tax (GST) and the reintroduction of the Sales and Services Tax (SST). The legislation was passed by the House of Representatives earlier in the month and includes:

• The Goods and Services Tax (Repeal) Bill 2018 (D.R. 9/2018);
• The Sales Tax Bill 2018 (D.R.10/2018);
• The Service …