Malaysia Goods and Services Tax (GST)

The Malaysia Goods & Services Tax (GST) official website, managed by Royal Malaysian Customs Department, is made available to help businesses and consumers prepare for GST implementation in Malaysia on April 1, 2015.

GST is a consumption tax based on value-added concept. Unlike the present sales tax or service tax which is a single stage tax, GST is a multi-stage tax.

GST is not a new tax but a tax to replace the current Sales Tax & Service Tax (SST). Standard-rated supply is subject to a 6% GST tax rate.

GST is imposed on goods and services at every production and distribution stage in the supply chain including importation of goods and services. GST on imported services is payable by the recipient of services.

GST is chargeable on a supply of goods & services made in Malaysia. Services are treated as supplied in Malaysia if the provider of services belongs in Malaysia. Goods are treated as supplied in Malaysia if the goods are in Malaysia or is removed from a place in Malaysia.

Basic food and amenities such as rice, fish, meat, vegetable, sugar, cooking oil are tax free. Sales and rental of residential and agricultural properties and services like private health and education and public transportation are exempted from GST. GST will not be charged on exports.

A taxable person (individual or business) who makes taxable supplies in Malaysia and whose annual turnover exceeds RM500,000 is required to be registered. Others can register voluntarily for GST. Registration can be made online or by submitting form GST-01.

A late registration penalty of not more than 25% will be imposed on unpaid tax.

A supplier who does not belong in Malaysia and supplies services to Malaysia does not have to charge GST.

Only a registered person is allowed to charge & collect GST. A person liable to be registered but refused to be registered, shall be liable to a fine not exceeding RM50,000 or to imprisonment for a term not exceeding 3 years or both.

The official website of Malaysia Goods & Services Tax (GST) features:

* About GST: What is GST? Why GST? How Does GST Work? Countries Implementing GST/VAT

* For Consumers: GST Impact; Shoppers Guide; Complaint/Suggestion; For Tourists

* For Industries: GST Registration; Scope & Charge; GST Treatment on Government Services; Special Scheme & Rules; What you need to do; Public Rulings

* Resources: Discussion Paper; Legislation; Public Comments; GST Guides & Forms; Glossary; FAQs; Media Gallery
Address:   Royal Malaysian Customs Department
Goods and Services Tax Division

Level 9 South Ministry of Finance Complex
No.3, Persiaran Perdana
62596 Putrajaya
Phone:   1-300-888-500 (Hotline)
Operating Hours: 8:00am - 5:00pm
(Monday - Friday)
Phone:   03-88822111 (GST Office)

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Guide ID: 3241