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Taxes on international transactions consist of taxes on travel abroad, foreign remittances, foreign investments, etc. except those payable by producers (such taxes payable by producers are part of taxes on production while those payable by non-producers are part of other current taxes).
Taxes on land, buildings or other structures consist of taxes payable regularly, usually each year, in respect of the use or ownership of land, buildings or other structures utilised by enterprises in production, whether the enterprises own or rent such assets.
Taxes on lotteries, gambling and betting consist of any taxes, other than taxes on winnings, which are levied on these types of operations; they are typically levied as a percentage of the operator's turnover.
Taxes on production consist of taxes payable on goods and services when they are produced, delivered, sold, transferred or otherwise disposed of by their producers plus other taxes on production, consisting mainly of taxes on the ownership or use of land, buildings or other assets used in production or on the labour employed, or compensation of employees paid.
Taxes on products, excluding VAT, import and export taxes, consist of taxes on goods and services that become payable as a result of the production, sale, transfers, leasing or delivery of those goods or services, or as a result of their use for own consumption or own capital formation.
Taxes on specific services consist of all taxes assessed on the payment for specific services such as taxes on transportation, communications, insurance, advertising, hotels or lodging, restaurants, entertainment, gambling and lotteries, sporting events, etc.
Taxes on the use of fixed assets include taxes levied periodically on the use of vehicles, ships, aircraft or other machinery or equipment used by enterprises for purposes of production, whether such assets are owned or rented.
The export and import unit value indices can be used to measure the Malaysia's terms of trade. The terms of trade index is calculated based on the ratio of unit value index of exports to the unit value index of imports.
Table 5A, 5B and 5C provides a summary of changes in the terms of trade indices. The index is calculated as the ratio of the export unit value index to the import unit value index. It represents the cost of a given volume of imports in terms of exports. A rise in the terms of trade indicates a favourable movement and a fall, an adverse movement. An index value above or below 100 indicates the terms of trade are either more or less favourable than the 2010 base period
Department of Statistics, Malaysia
Block C6, Complex C,
Federal Government Administrative Centre,
62514, PUTRAJAYA
Tel : 03-8885 7000
Fax : 03-8888 9248
Email : jpbkkp[at]dosm.gov.my
Website : https://www.dosm.gov.my
