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Discussion Paper
Last Updated : 1/4/2014 14:36

This discussion paper is an initial proposal by the Tax Review Panel on the implementation of Goods and Services Tax (GST) in Malaysia. The proposal outlines the general operation of GST, its coverage and application.

The Tax Review Panel has three objectives in publishing this discussion paper. Firstly, it is intended for businesses to understand the basic administrative requirements and procedures when GST is implemented so that they know the impact of GST. It is hoped that with this knowledge, businesses can make preparation as virtually every business in Malaysia will be involved and needs to be able to plan in advance.

Secondly, the Tax Review Panel invites the business community and other relevant organizations and associations to review the proposals in this paper. Comments and suggestions will be considered to ensure that a good GST system will be developed suitable to the needs and circumstances of Malaysia.

Thirdly, by having a public consultation, it provides an appropriate forum for both the public and private institutions to exchange views with members of the Tax Review Panel so as to understand the rationale behind the proposals initiated.

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