Indirect Tax Alert
Stay updated
Issue No. 6/2025 | 11 April 2025
Customs Below Threshold Operation (BTO)
The Royal Malaysian Customs Department (RMCD) recently made an announcement stating that they are conducting an operation named ‘Below Threshold Operation’ (BTO) from 19 March 2025 until 2 May 2025. RMCD has explained that this operation targets selected companies registered under the Sales Tax Act 2018, Service Tax Act 2018 and Tourism Tax Act 2017 to enhance the level of compliance for submission of declarations/returns and tax payments.
Under this operation, selected companies will be contacted via email and phone calls by the state inland tax division for document verification purposes. RMCD has advised that if there are any inquiries on this matter, companies can contact any state inland tax division at the nearest customs station or the Customs Call Center (CCC) at 1-300-888-500 for further explanation. RMCD has also reminded businesses and companies that submitting incorrect declarations/returns and tax evasion are offenses which, upon conviction, can result in a fine or imprisonment or both.
Stay ahead of the BTO audits with our comprehensive compliance assessments, ensuring you're fully prepared if RMCD selects your company for review. Let us help you maintain peace of mind and readiness in the face of potential audits. If your business has been selected by RMCD for this operation and you require assistance or have any questions, please feel free to reach out to us.
Contact us
© 2025 PwC. All rights reserved. "PricewaterhouseCoopers" and/or "PwC" refers to the individual members of the PricewaterhouseCoopers organisation in Malaysia, each of which is a separate and independent legal entity. Please see www.pwc.com/structure for further details. Read about our commitment to your privacy here.