{"id":463,"date":"2026-01-09T03:18:21","date_gmt":"2026-01-09T03:18:21","guid":{"rendered":"https:\/\/upvalue.my\/demo\/shmah\/?p=463"},"modified":"2026-01-20T05:27:05","modified_gmt":"2026-01-20T05:27:05","slug":"common-questions-about-low-value-goods-lvg-sales-tax","status":"publish","type":"post","link":"https:\/\/upvalue.my\/demo\/shmah\/common-questions-about-low-value-goods-lvg-sales-tax\/","title":{"rendered":"Common Questions about Low-Value Goods (LVG) Sales Tax"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"940\" height=\"788\" data-id=\"466\" src=\"https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg1.png\" alt=\"\" class=\"wp-image-466\" srcset=\"https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg1.png 940w, https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg1-300x251.png 300w, https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg1-768x644.png 768w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"940\" height=\"788\" data-id=\"465\" src=\"https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg2.png\" alt=\"\" class=\"wp-image-465\" srcset=\"https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg2.png 940w, https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg2-300x251.png 300w, https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg2-768x644.png 768w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"940\" height=\"788\" data-id=\"468\" src=\"https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg3.png\" alt=\"\" class=\"wp-image-468\" srcset=\"https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg3.png 940w, https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg3-300x251.png 300w, https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg3-768x644.png 768w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"940\" height=\"788\" data-id=\"467\" src=\"https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg4.png\" alt=\"\" class=\"wp-image-467\" srcset=\"https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg4.png 940w, https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg4-300x251.png 300w, https:\/\/upvalue.my\/demo\/shmah\/wp-content\/uploads\/2026\/01\/lvg4-768x644.png 768w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/figure>\n<\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Common Questions about Low-Value Goods (LVG) Sales Tax<\/strong><br><em><strong>Implemented since January 2024<\/strong><\/em><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>1. What are Low-Value Goods (LVG)?<\/strong><br>Goods priced below RM500<br>Whether imported by land, sea, or air into Malaysia from abroad.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>2. When does the LVG Sales Tax take effect?<\/strong><br>The regulations for LVG officially took effect on 01.01.2023, and the sales tax will be levied starting from 01.01.2024.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>3. What is the sales tax rate for LVG?<\/strong><br>10%<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>4. What charges are subject to the 10% sales tax?<\/strong><br>Only the price of the goods is subject to the sales tax; other charges such as transportation and insurance are not included.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>5. Who needs to register as a registered seller (RS)?<\/strong><br>Merchants selling low-value goods, whether in Malaysia or overseas<br>Whether selling goods through online platforms or online markets<br>With sales exceeding RM 500,000 within 12 months<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>6. If a merchant sells LVG through an e-commerce platform, does it need to register as an RS?<\/strong><br>If a merchant sells LVG only on an online marketplace platform (OMP), the platform will be responsible for collecting the 10% sales tax.<br><em>Examples of e-commerce platforms: Lazada, Shopee<\/em><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>7. How to submit LVG reports?<\/strong><br>RS can fill out the LVG-02 form on the Customs Department website and submit the LVG sales tax report.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>8. How often should LVG reports be submitted?<\/strong><br>Every 3 months.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>9. What currency should be used when submitting reports and payments?<\/strong><br>Malaysian Ringgit (MYR)<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>All terms are subject to LHDN&#8217;s approval<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Common Questions about Low-Value Goods (LVG) Sales TaxImplemented since January 2024 1. What are Low-Value Goods (LVG)?Goods priced below RM500Whether imported by land, sea, or air into Malaysia from abroad. 2. When does the LVG Sales Tax take effect?The regulations for LVG officially took effect on 01.01.2023, and the sales tax will be levied starting [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[17,19],"tags":[],"class_list":["post-463","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation-knowledge","category-view-all"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Common Questions about Low-Value Goods (LVG) Sales Tax - Accountancy Firm Johor Bahru (JB), Corporate Secretarial Adda Heights, Payroll Outsourcing Malaysia ~ SH MAH &amp; ASSOCIATES<\/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:\/\/upvalue.my\/demo\/shmah\/common-questions-about-low-value-goods-lvg-sales-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Common Questions about Low-Value Goods (LVG) Sales Tax - Accountancy Firm Johor Bahru (JB), Corporate Secretarial Adda Heights, Payroll Outsourcing Malaysia ~ SH MAH &amp; ASSOCIATES\" \/>\n<meta property=\"og:description\" content=\"Common Questions about Low-Value Goods (LVG) Sales TaxImplemented since January 2024 1. 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