Following the introduction of the Goods and Services Tax (GST) on 1 April 2015, the Ministry of Finance (MoF) has confirmed that the GST will be charged on the tax exempted car of all successful applicants under the Returning Expert Programme (REP) approved after 1 April 2015. This 6% GST is separate from the exempted RM150,000 taxes and duties related to the purchase or import of the car.
On 1 September 2018, the Sales and Service Tax (SST) has since replaced the GST. The current process is still in place – SST is not exempted under the REP CKD purchase. However, should there be further changes by MoF that SST will be exempted, public announcement and notifications will be made on this.