malaysia gst overview & implementation

8/10/2019 Malaysia GST Overview & Implementation

1/27

5=23 FAB Eusjdoss & Sbx bcvjshry

KQS HVOUVJO[ & J@]NO@ODSBSJHDEZ FAB E_QJDOQQ & SB\ BCVJQHUZ

Slo ahdtodts hf tljs so`jdbr lbvo eood covonhpoc hd b kodorbn udcorstbdcjdk ebsjs bdc bro dht jdtodcoc th sujt bdy pbrtjaunbr hrkbdjsbtjhd wjtlhut furtlor

ahdsuntoc prhfossjhdbn bcvjao. FAB Eusjdoss & Sbx Bcvjshry Qcd Elc (FAB), jdanucjdk jts cjroathrs, o`pnhyoos, bkodts bdc odtjty ahdtrhnnoc ey hr hwdoc ey hr

bsshajbtoc wjtl FAB, baaopts dh njbejnjty hr rosphdsjejnjty hd wlbtshovor nhss, cb`bko, oxpodso hr ahst th bdy pbrty rosuntjdk cjroatny bdc/hr jdcjroatny frh` tlo

uso, bppnjabtjhd bdc /hr roforrbn hf tljs so`jdbr `btorjbns bdc /hr ahdtodts bdc/hr tlo ronjbdao ey bdy pbrty, ojtlor jd pbrt hr jd wlhno.


2/27


Zhur

Ah`pbdy

KQS KODOUBN J@]NJABSJHD

Qbno hf khhcs th nhabn austhòr

Qtbdcbrc UbtocJdput Hutput

Ah`òrajbn UodtbnQtbdcbrc Ubtoc

Bcvortjsjdk oxpodsos

Qtbdcbrc Ubtoc

J`phrt / nhabn puralbso hf khhcs

Qtbdcbrc Ubtoc

@ocjabn bdc porshdbn baajcodtjdsurbdao

Enhaioc Jdput Sbx

Odtortbjdòdt

Qtbdcbrc Ubtoc /

Enhaioc Jdput Sbx

Jdtorost oxpodsos

(o.k. ehrrhwjdks)Oxo`pt

Qbno hf fjxoc bssot (oxaopt

hd enhaioc jto`)Qtbdcbrc Ubtoc

Qorvjao foo

Qtbdcbrc rbtoc

Uodtbn oxpodsos

Qtbdcbrc Ubtoc / Oxo`pt

Froo kjft (4U@?==)

- Qtbdcbrc rbtoc (cooòc

suppny)

Oxphrtbtjhd

Worh Ubtoc

Sypos hf Quppny nbao hf Quppny Sjò hf Quppny Vbnuo hf Quppny

Ey Fab eusjdoss & Sbx Bcvjshry


3/27


Worh-rbtoc Quppnjos

Jdanucos7

Oxphrts - khhcs bdc sorvjaos,

j.o. jdanucjdk jdtordbtjhdbnsorvjaos

Bkrjaunturo prhcuats - rjao bdcfrosl vokotbenos

Fhhcstuff - rjao, sukbr, tbenosbnt, pnbjd fnhur, ahhijdk hjn

Njvosthai suppnjos - njvobdj`bns, òbt hf abttno,euffbnhos, khbt, sloop bdc

swjdo (frosl hr frhzod) ]huntry - njvo bdc udprhaossoc

òbt hf aljaiod bdc cuai

Okk (frosl bdc sbntoc) bdc fjsl

Quppny hf tlo fjrst 1== udjts hfonoatrjajty th chòstja usors

Quppny hf trobtoc wbtor thchòstja usors

Oxo`pt Quppnjos

Jdanucos7

Qbno bdc nobso hf rosjcodtjbn

prhporty Fjdbdajbn sorvjaos (jdanucjdknjfo jdsurbdao bdc fb`jnytbibfun)

Shnn ljklwby

]rjvbto lobntl bdc ocuabtjhd

Chòstja trbdsphrtbtjhd hfpbssodkors fhr `bss puenjatrbdsphrt ey rbjn (IS@, NUS,

OUN, @hdhrbjn, sljps, ehbts,forrjos, oxpross eus, stbto eus,whrior eus, salhhn eus, foocoreus bdc tbxj)

Nbdc fhr bkrjaunturbn purphsosbdc nbdc fhr kodorbn uso(Khvordòdt eujncjdk bdceurjbn krhudc)

Hut-hf-Qahpo Quppnjos

Jdanucos7

Quppnjos7

Dht `bco jd @bnbysjb Dht `bco jd tlo ahurso hrfurtlorbdao hf b eusjdoss

@bco ey b porshd wlh js dhtrokjstoroc

Srbdsfor hf eusjdoss bs bkhjdk ahdaord

Qbnos hf j`phrtoc khhcs wjtljdehdcoc wbrolhusos (oxaopt

nbst sbno) Quppnjos bdc sorvjaos ey

Khvordòdt, Qtbtuthry Ehcjosbdc Nhabn Butlhrjtjos (oxaoptaortbjd prosarjeoc sorvjaos)

SZ]O HF Q_]]NJOQ



4/27


SZ]O HF Q_]]NJOQ

Quppnjor 2]rjao7 U@ 2=

KQS7 U@ =.6=

Sbx ro`jttoc th Austh`s

Hutput tbx 0 U@ =.6=

Shtbn b`hudt ro`jttoc thAusth`s 0 U@ 1.6=

Odc Ahdsu`or

]rjao7 U@ ?=

KQS7 U@ 1.==

]rjao7 U@ 6=

KQS7 U@ 1.6=

Hutput tbx 0 U@ 1.==

Jdput tbx Anbj`0 U@ =.6=

U@ 5.3=

Hutput tbx 0 U@ 1.6=

Jdput tbx Anbj`0 U@ 1.==U@ =.6=

KQS M 6%

Zhur Ah`pbdy

Quppnjor 5

(Qtbdcbrc-Ubtoc Quppny)



5/27


SZ]O HF Q_]]NJOQ

Sbxbeno QuppnyQtbdcbrc Ubtoc 6%

Worh Ubtoc =%

Dhd-Sbxbeno

Quppny

Oxo`pt Quppny Dh KQS

Hut-Hf-Qahpo Dht b Quppny

Lhw ch yhu odsuro

ah`pnjbdao8

Kot b KQS Aortjfjoc Ahdsuntbdt th bcvjso prhpor tbkkjdk hf

tbx ahco th suppny

_sjdk KQS Aortjfjoc Qhftwbroth tbk KQS tbx ahco th

suppny jdstobc hf usjdk `bdubn hr dhd-aortjfjoc shftwbro

@jxoc Quppny eusjdoss js bcvjsbeno th kh fhr Krbco BKQSaortjfjoc shftwbro



6/27


]NBAO HF Q_]]NZ - KHHCQ

Frh` Nhabtjhd Fjdbn Nhabtjhd ]nbao hf Quppny Quegoat th KQS 8

@bnbysjb @bnbysjb @bco jd @bnbysjb Nhabn conjvory hf khhcs jd

@bnbysjb js suegoat th KQS bt 6%

@bnbysjb Gbpbd @bco jd @bnbysjb Oxphrt hf khhcs frh` @bnbysjb

qubnjfjos fhr zorh-rbtjdk

Gbpbd @bnbysjb (yhur ah`pbdy js tloj`phrtor jd austh` chauòdt)

@bco Hutsjco @bnbysjb(frh` tlo porspoatjvo hf tlo

suppnjor)

Khhcs j`phrtoc jdth @bnbysjbsuegoat th KQS bt 6%

Aljdb Gbpbd @bco Hutsjco @bnbysjb Crhp-sljpòdt hf khhcs hutsjco

@bnbysjb js hut-hf-sahpo

Jf tlo suppny js `bco hutsjco @bnbysjb, KQS wjnn dht eo albrkoc hd tlo suppny

Jf tlo suppny js jdth @bnbysjb, KQS js albrkoc bt phjdt hf j`phrtbtjhd

Frh` bdc Fjdbn Nhabtjhd @hvoòdt hf tlo Khhcs

o.k.



7/27


]NBAO HF Q_]]NZ - QOUVJAOQ

Srobtoc bs jd tlo ahudtry wloro tlo suppnjor eonhdks

Quppnjor eonhdks jd @bnbysjb, ovory suppny hf sorvjaos prhvjcoc wjtljd tlo sahpohf KQS

]nbao hf Quppnjors Eonhdkjdk

Q_]]NJOU HF QOUVJAOQ EONHDKQ 8

@BNBZQJB HSLOU

AH_DSUZ

Eusjdoss / Fjxoc

Ostbenjsl`odt

ZOQ DH Quppnjor eonhdks jd @bnbysjb

_subn pnbao hf rosjcodao ZOQ DH Quppnjor eonhdks jd @bnbysjb

Eusjdoss / Fjxoc

Ostbenjsl`odt

ZOQ ZOQ Quppnjor eonhdks jd @bnbysjb jf tlo

suppny hf tlo eusjdoss js `hst

cjroatny ahdaordoc wjtl @bnbysjb



8/27


]NBAO HF Q_]]NZ

@bdy `hro runos bdc rokunbtjhd `jklt eo j`pnjabtjdk tlo eusjdossos7

Quppnjos th/frh` cosjkdbtoc brobs (o.k. Nbdkibwj, Nbeubd bdc Sjh`bd)

Quppnjos tlrhukl o-ah``orao (o.k. khhcs, cjkjtbn prhcuats bdc sorvjaos)

]nbao hf suppny hf sorvjaos

Ahdaopt hf por`bdodt ostbenjsl`odt

J`phrtbtjhd hf sorvjaos jdth @bnbysjb (Uovorso Albrko @oalbdjs`)

Quppnjos ahvorjdk rokjhd ebsjs (jdsjco bdc hutsjco @bnbysjb)

bdc htlors



9/27


]NBAO HF Q_]]NZ

Lhw ch yhu odsuro

ah`pnjbdao8

Kot b KQS Aortjfjoc Ahdsuntbdt th bcvjso tbx trobt`odt hf

vbrjhus sbno trbdsbatjhds jd cjfforodt saodbrjh

_sjdk KQS Aortjfjoc Qhftwbro th tbk KQS tbx ahco th

trbdsbatjhds jdstobc hf usjdk `bdubn hr dhd-aortjfjoc

shftwbro th `jdj`jzo lu`bd orrhrs

]rhvjco KQS trbjdjdk th baahudtjdk stbffs th oqujp wjtl KQS

baahudtjdk idhwnocko bdc sijnns



10/27


SJ@O HF Q_]]NZ

J`phrtbdt th cotor`jdo wlod th baahudt fhr KQS

Sh baahudt bdc pby KQS hutput ovod pbyòdt dht yot roaojvoc frh` austhòrs

Slo tjò wlod b suppny hf khhcs hr sorvjaos js trobtoceojdk `bco

Kodorbn Uuno

Jd `hst absos, tjò hf suppny slbnn eo tlo obrnjost hf tlo fhnnhwjdk7

2. Ebsja Sbx ]hjdt

Fhr Khhcsbt tlo tjò hf ro`hvbn/conjvory

Fhr Qorvjaosbt tlo tjò hf sorvjaos porfhròc

5. Sbx Jdvhjao js jssuoc1. ]byòdt js roaojvoc



11/27


SJ@O HF Q_]]NZ

Khhcs conjvoroc Sbx jdv jssuoc Que`jt KQS roturd &

hd 5=.25.2? 2:.=2.26 pby KQS 12.=2.26

12.

Jdv jssuoc4 52 cbys ]by # nbtor tlbd

Sj`o hf suppny 1=.=:.2?

& Ebsja Sbx ]hjdt Batubn Sbx ]hjdt

Bssu`ptjhds 7baahudtjdk ebsjs 0 jdvhjao ebsjs

qubrtorny sue`jssjhd

tlo qubrtor tbxbeno porjhc 0 Hat 2?Coa 2?

nbst cby hf sue`jssjhd & pyt fhr tlo behvo tbxbeno porjhc 0 12.=2.26



12/27


SJ@O HF Q_]]NZ

Bssu`ptjhds 7baahudtjdk ebsjs 0 jdvhjao ebsjs

qubrtorny sue`jssjhd

tlo qubrtor tbxbeno porjhc 0 Hat 2?Coa 2?

nbst cby hf sue`jssjhd & pyt fhr tlo behvo tbxbeno porjhc 0 12.=2.26

Khhcs Conjvoroc Sbx jdv jssuoc Que`jt KQS roturd &

hd 5=.25.2? =:.=2.26 pby KQS 1=.=3.26

12.

Jdv jssuoc> 52 cbys ]by # nbtor tlbd

Sj`o hf suppny & 1=.=:.2?

Ebsja Sbx ]hjdt Batubn Sbx ]hjdt



13/27


SJ@O HF Q_]]NZ


52 cbys runo

Ahdtjduhus suppnjos spbddjdk hvor b porjhc

Ahdsjkd`odt khhcs

Ahjds hporbtoc `baljdo

J`phrtoc sorvjaos

Absl fnhw jssuos bdc arocjt tor`s

bdc htlors



14/27


SJ@O HF Q_]]NZ

Lhw ch yhu odsuro

ah`pnjbdao8

Kot b KQS Aortjfjoc Ahdsuntbdt th bcvjso ahrroat tj`o hf

suppny th baahudt KQS bdc propbro absl fnhw pnbddjdk

_sjdk KQS Aortjfjoc Qhftwbro wljal lonps buth`bto

prhaoss hd tj`o hf suppny th baahudt KQS jd rjklt tbxbeno

porjhc





15/27


VBN_O HF Q_]]NZ

B`hudt hf KQS js tlo vbnuo `untjpnjoc ey tlo tbx rbto- 6%

Vbnuo hd wljal KQS js albrkobeno

Ahdsjcorbtjhd

2=6%

Vbnuo hf Quppny

2==%

KQS B`hudt

6%+0



16/27


VBN_O HF Q_]]NZ


Ahdsjcorbtjhd wlhnny jd `hdoy

Ahdsjcorbtjhd pbrtny jd `hdoy bdc jd ijdc

Ahdsjcorbtjhd wlhnny jd ijdc

Quppny wjtl dh ahdsjcorbtjhd

Quppny th ahddoatoc porshds

Vbnuo hf j`phrtoc khhcs/sorvjaos

bdc htlors



17/27


VBN_O HF Q_]]NZ

Lhw ch yhu odsuro

ah`pnjbdao8

Kot b KQS Aortjfjoc Ahdsuntbdt th bssoss j`pbat hf KQS

trobt`odt hd vbrjhus trbdsbatjhds

_sjdk KQS Aortjfjoc Qhftwbrowljal lonps abpturo ahrroat

b`hudt hf KQS





18/27


KQS BC@JDJQSUBSJHD BDC UO]HUSJDK

Bddubn Surdhvor Sbxbeno ]orjhc

U@ ?` bdc behvo @hdtlny (2 `hdtl)

Noss tlbd U@ ?` Rubrtorny (1-`hdtl)

KQS pby`odtbdc KQS roturd fhr`sbro th eo sue`jttoc7

wjtljd 2 `hdtlbftor tlo odc hf tlo Sbxbeno ]orjhc.



19/27



KQS Bucjts

KQS nbw hporbtos hd b Qonf-Bssossòdt Qysto`.

Slo Uokjstoroc ]orshd js rosphdsjeno fhr ljs / lor hwd KQS rophrtjdk, bdc ùstodsuro tlo ahrroat b`hudt hf KQS js pbjc.

Austh`s hffjaors wjnn ahdcuat KQS bucjts hd tlo Uokjstoroc ]orshd th vorjfy tlo

baaurbay hf tlo KQS roturd fhr` hr KQS b`hudt pbjc.

KQS bucjts abd eo ahdcuatoc wjtljd 6 yobrs

Lhwovor, tloro js DH tjò nj`jt fhr absos jdvhnvjdk frbuc / wjnfun cofbunt.



20/27




Ebc coet ronjof/roahvoroc bcgustòdts

_dpbjc suppnjors jdvhjaos bcgustòdts

Enhaioc jdput tbx

KQS Srbdsjtjhdbn prhvjsjhd

Nhdk tor` ahdtrbats (spbddjdk hvor 2stBprjn 5=2?)

Uoahrc ioopjdk roqujroòdts

bdc htlors



21/27



Lhw ch yhu odsuro

ah`pnjbdao8

Kot b KQS Aortjfjoc Ahdsuntbdt th kot KQS tlo FJUQS tj`o

_sjdk KQS Aortjfjoc Qhftwbro wljal lonps buth`bto

prhaoss, rocuao whrinhbc bdc `jdj`jzo lu`bd orrhrs





22/27


KQS ]ODBNSJOQ

B fjdo dht noss tlbd U@2,?==bdc dht oxaoocjdkU@5=,===

]odbnty fhr nbtorokjstrbtjhd

B fjdo dht oxaoocjdk U@?=,===hr j`prjshdòdt dhtoxaoocjdk 1 yobrs9 hr EHSL9 bdc

B podbnty oqubn th tlo udcoralbrkoc tbx

]odbnty fhr jdahrroatroturd

2sthffodaob fjdo hf 2=-5= tjòs hf b`hudt hf tbx hrj`prjshdòdt dht oxaoocjdk ? yobrs9 hr EHSL

5dchffodao- b fjdo hf 5=-3= tjòs hr j`prjshdòdtdht oxaoocjdk ; yobrs9 hr EHSL

]odbntjos fhr ovbsjhdhf tbx



23/27


KQS J@]BAS SH E_QJDOQQ

KQS

EusjdossOffjajoday

Qbnos &@briotjdk

]rhauro`odtFjdbdao &Baahudtjdk

Lu`bdUoshurao



24/27



Eusjdossos `by eo j`pbatoc ey tlo fhnnhwjdks 7-

b) Eusjdoss offjajoday

noss ah`potjtjvo bs b rosunt hf bppnjabtjhd hf wrhdk abtokhry hf suppny, jo

stbdcbrc rbtoc suppny jdstobc hf zorh bdc hut hf sahpo suppnjos. bccjtjhdbn whri fnhw bdc pbpor whri

e) Qbnos & @briotjdk bdc ]rhauro`odt

oqujp sbno stbff wjtl wonn bwbrodoss hd tlo vjtbnjty hf tj`o hf suppny / tbx

phjdt

bwbro hf KQS j`pbat hd sbno trbdsbatjhds/ahdtrbats (jo, fhrwbrc sbno)



25/27



a) Fjdbdao & baahudtjdk

ostbenjsl b frjodcny bdc bd offoatjvo arocjt ahdtrhn systo` jd hrcor th bnnovjbto

absl fnhw

beno th jcodtjfy Enhaioc Jdput Sbx, anbj` tlo ahrroat jdput tbx

odsuro tj`ony baahudts prhaossjdk bdc anhsjdk



26/27



c) Lu`bd Uoshuraos

stbff bro wonn trbjdoc bdc propbroc

Oxorajso offoatjvo j`pno`odtbtjhd ey stbkos wjtl prhpor cjvjsjhd hf rosphdsjejnjty

o) Jdfhr`btjhd toaldhnhky

uso hf rjklt bdc sujtbeno baahudtjdk shftwbro bdc/hr bdy JS th buth`bto tlo

prhaossjdk/rocuao whri nhbc

_so hf toaldhnhky th rocuao lu`bd orrhrs



27/27


SLBDI ZH_

Ahdtbat 7FAB Eusjdoss & Sbx Bcvjshry QE

www.okst.ah`.`y

odqujryMokst.ah`.`y

fb`Mokst.ah`.`y

bnbdMokst.ah`.`y

kuh`jbh.odkMokst.ah`.`y
http://www.egst.com.my/mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]://www.egst.com.my/

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