ACCOUNTS RECEIVABLE PURCHASE (ARP)

Note: Subject to the terms and conditions of the accounts receivable purchase agreement.

With effect from 1 October 2025, the above fees/ charges will be subject to Service Tax at the rate of 8% or any prevailing rate that may be set by the Malaysian Government from time to time and are to be paid by you unless specifically exempted.

Financial services products that relate to subject matter, goods or land situated outside Malaysia or is related to export of goods (exported out of Malaysia), are excluded from Service Tax.

For more details, please refer to CIMB website for FAQ on SST (“Sales and Service Tax”). Please note that only Service Tax applies to financial services.

For General Charges, please refer to General Charges@Trade.