On 31 July 2018, the Malaysia government submitted to parliament the legislation to formally repeal the Goods and Services Tax (GST) regime and reintroduce a Sales and Service Tax (SST) regime. The legislation includes: The Goods and Services Tax (Repeal) Bill 2018 (D.R. 9/2018); The Sales Tax Bill 2018 (D.R.10/2018); The Service Tax Bill 2018 (D.R.11/2018); The Customs (Amendment) Bill 2018 (D.R.12/2018); and The Free Zones (Amendment) Bill 2018 (D.R.13/2018). The GST regime, which replaced a previous SST regime from April 2015, has already been effectively abolished from 1 June 2018 with a reduction in the GST rate from 6%...