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Goods and Services Tax (GST)
Descripción
Mapa Mental sobre Goods and Services Tax (GST), creado por ana azahar el 22/12/2016.
Mapa Mental por
ana azahar
, actualizado hace más de 1 año
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Creado por
ana azahar
hace más de 7 años
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Resumen del Recurso
Goods and Services Tax (GST)
Types of taxes
Indirect Tax
Customs Duties
Excise Duties
Sales Tax
Service Tax
Direct Tax
Corporate Tax
Income Tax
Real Property Gains Tax
Stamp Duty
Functions of Royal Malaysian Customs (RMC)
Formulate & enforce legislations, policies and procedures
Monitor & enhance regulations/procedures to ensure compliances
Consultation & advice to business community/investors
Provide data information for decision support
Comparison of SST & GST
Sales Tax
Tax computed on sales
Imposed on manufacturer & importer
Sales Tax Act 1972
Rata: 5%, 10%, 20%
Service Tax
Tax computed on services
Imposed on service provider
Service Tax Act 1975
Rate: 6%
GST
Tax computed on supply
Imposed on business operator
GST Act 2014
Rate: 6%
Concept on GST
is a new legislation
take effect on 1/4/15
for business turnover>RM500K
easy to understand
one single rate of 6%
broad based on all goods, services
GST is charged on:
(a) any taxable supply of goods and services
(b) made in the course or furtherance of any business
(c) by a taxable person
(d) in Malaysia
Types of Supplies
Taxable supplies
Standard Rated Supply
Zero-rated supply
Non-taxable supplies
Exempt supply
Out of scope supply
Malaysia's GST Model
Zero-rated Supply
food items
agricultural products
livestock & meat
seafood
utility
medication
GST exempt supply
rail
taxi/car rental
toll
bus
education/health
residential
Penalty
Non payment/late payment will subject to penalty
the penalty will be cumulative
maximum penalty is 25% upon 6 months
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