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Goods & Services Tax (GST)

Overview, Legislation, Incentives and Programmes for SMEs

Overview of GST in Malaysia

Overview of GST in Malaysia

Why GST?

Why GST?

Objective of GST: To replace current consumption tax

Objective of GST: To replace current consumption tax

Comparison between SST and GST

Comparison between SST and GST

Basic Principles of GST

Basic Principles of GST

GST rate

GST rate

GST Mechanisme

GST Mechanisme

How GST work?

How GST work?

Purpose of GST eVoucher - Incentive for SMEs

Purpose of GST eVoucher - Incentive for SMEs

Criteria of GST eVoucher

Criteria of GST eVoucher

How to obtain GST eVoucher

How to obtain GST eVoucher

Sample of GST eVoucher

Sample of GST eVoucher

Other incentives for business implementing GST

Other incentives for business implementing GST

Legislation & Guide on GST

Legal definition related to GST

GST is charged on

  • the taxable supply of goods and services
  • made by a taxable person*
  • in the course or furtherance of business
  • in Malaysia

* A person who is or is required to be registered for GST

Meaning of Taxable Person

  • Includes individual, corporation, Federal Government, State Government, statutory body, local authority, society, trade union, co-operative society, joint venture, trust, partnership and any other body, organisation, association or group of persons, whether corporate or unincorporated

 

Scope

  • Includes natural and juridical persons
    • individual, sole proprietor and partnership
    • company, club, association, society, co-operative, trade union, non profit body and unincorporated bodies
    • trust, trustee, executor, administrator and joint venture
    • Federal Government, Sate Government, statutory body and local authority

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