The Voluntary Disclosure and Amnesty Programme (“VA”) provides an opportunity for taxpayers to voluntarily disclose their indirect tax liabilities and any indirect tax obligations that may not have been fulfilled.
VA is an opportunity offered by the Royal Malaysian Customs Department (“RMCD”) to allow previously non-compliant taxpayers to make good under specified terms. By participating in the VA, taxpayers can facilitate indirect tax compliance in a timely and cost-effective manner, and avoid the costly and contentious audits, litigation and proceedings.
VA is available for tax liabilities derived from the following:
One of the interesting benefits of VA is the remission of penalty/surcharge. Considering the highest penalty/surcharge to be imposed on the indirect tax incompliance, taxpayers can enjoy a significant potential tax savings by participating in the VA.
VA is divided into two phases. The tax savings depends on which phase the taxpayers complete their VA submission and tax liability payments remittance to the RMCD.
Period of VA programme
1 January 2022 to
30 June 2022
1 July 2022 to
30 September 2022
Remission of penalty
Remission of indirect tax
Up to 30%
Up to 15%
Categories of taxpayers eligible to participate in VA:
Categories of taxpayers NOT eligible to participate in VA:
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