REVIEW ON THE GOODS AND SERVICES TAX IN MALAYSIA

Nuur Su'aidah Zakaria

Abstract


In the 2014 Budget announcement, the Government announced that Goods and Services Tax (GST) will be implemented in Malaysia effective from April 2015 at the rate of 6 % and this new tax will replace the current Sales and Service Tax (SST). This paper was discussing on the implementation of GST towards Malaysia Government and Economy, Small Medium Enterprise (SME) and to the consumers.

 

Keywords: Taxation, Goods and Service Tax.

 


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