Malaysia GST Overview & Implementation
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Transcript of Malaysia GST Overview & Implementation
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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.
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8/10/2019 Malaysia GST Overview & Implementation
2/27
5=23 FAB Eusjdoss & Sbx bcvjshry
Zhur
Ah`pbdy
KQS KODOUBN J@]NJABSJHD
Qbno hf khhcs th nhabn austh`or
Qtbdcbrc UbtocJdput Hutput
Ah``orajbn UodtbnQtbdcbrc Ubtoc
Bcvortjsjdk oxpodsos
Qtbdcbrc Ubtoc
J`phrt / nhabn puralbso hf khhcs
Qtbdcbrc Ubtoc
@ocjabn bdc porshdbn baajcodtjdsurbdao
Enhaioc Jdput Sbx
Odtortbjd`odt
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 (coo`oc
suppny)
Oxphrtbtjhd
Worh Ubtoc
Sypos hf Quppny nbao hf Quppny Sj`o hf Quppny Vbnuo hf Quppny
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
3/27
5=23 FAB Eusjdoss & Sbx bcvjshry
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, `obt hf abttno,euffbnhos, khbt, sloop bdc
swjdo (frosl hr frhzod) ]huntry - njvo bdc udprhaossoc
`obt hf aljaiod bdc cuai
Okk (frosl bdc sbntoc) bdc fjsl
Quppny hf tlo fjrst 1== udjts hfonoatrjajty th ch`ostja usors
Quppny hf trobtoc wbtor thch`ostja usors
Oxo`pt Quppnjos
Jdanucos7
Qbno bdc nobso hf rosjcodtjbn
prhporty Fjdbdajbn sorvjaos (jdanucjdknjfo jdsurbdao bdc fb`jnytbibfun)
Shnn ljklwby
]rjvbto lobntl bdc ocuabtjhd
Ch`ostja 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(Khvord`odt 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
Khvord`odt, Qtbtuthry Ehcjosbdc Nhabn Butlhrjtjos (oxaoptaortbjd prosarjeoc sorvjaos)
SZ]O HF Q_]]NJOQ
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
4/27
5=23 FAB Eusjdoss & Sbx bcvjshry
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)
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
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5=23 FAB Eusjdoss & Sbx bcvjshry
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
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
6/27
5=23 FAB Eusjdoss & Sbx bcvjshry
]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` chau`odt)
@bco Hutsjco @bnbysjb(frh` tlo porspoatjvo hf tlo
suppnjor)
Khhcs j`phrtoc jdth @bnbysjbsuegoat th KQS bt 6%
Aljdb Gbpbd @bco Hutsjco @bnbysjb Crhp-sljp`odt 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 @hvo`odt hf tlo Khhcs
o.k.
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
7/27
5=23 FAB Eusjdoss & Sbx bcvjshry
]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
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
8/27
5=23 FAB Eusjdoss & Sbx bcvjshry
]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
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
9/27
5=23 FAB Eusjdoss & Sbx bcvjshry
]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
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
10/27
5=23 FAB Eusjdoss & Sbx bcvjshry
SJ@O HF Q_]]NZ
J`phrtbdt th cotor`jdo wlod th baahudt fhr KQS
Sh baahudt bdc pby KQS hutput ovod pby`odt dht yot roaojvoc frh` austh`ors
Slo tj`o wlod b suppny hf khhcs hr sorvjaos js trobtoceojdk `bco
Kodorbn Uuno
Jd `hst absos, tj`o hf suppny slbnn eo tlo obrnjost hf tlo fhnnhwjdk7
2. Ebsja Sbx ]hjdt
Fhr Khhcsbt tlo tj`o hf ro`hvbn/conjvory
Fhr Qorvjaosbt tlo tj`o hf sorvjaos porfhr`oc
5. Sbx Jdvhjao js jssuoc1. ]by`odt js roaojvoc
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
11/27
5=23 FAB Eusjdoss & Sbx bcvjshry
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
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
12/27
5=23 FAB Eusjdoss & Sbx bcvjshry
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
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
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5=23 FAB Eusjdoss & Sbx bcvjshry
SJ@O HF Q_]]NZ
@bdy `hro runos bdc rokunbtjhd `jklt eo j`pnjabtjdk tlo eusjdossos7
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
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
14/27
5=23 FAB Eusjdoss & Sbx bcvjshry
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
]rhvjco KQS trbjdjdk th baahudtjdk stbffs th oqujp wjtl KQS
baahudtjdk idhwnocko bdc sijnns
Ey Fab eusjdoss & Sbx Bcvjshry
-
8/10/2019 Malaysia GST Overview & Implementation
15/27
5=23 FAB Eusjdoss & Sbx bcvjshry
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
Ey Fab eusjdoss & Sbx Bcvjshry
-
8/10/2019 Malaysia GST Overview & Implementation
16/27
5=23 FAB Eusjdoss & Sbx bcvjshry
VBN_O HF Q_]]NZ
@bdy `hro runos bdc rokunbtjhd `jklt eo j`pnjabtjdk tlo eusjdossos7
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
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
17/27
5=23 FAB Eusjdoss & Sbx bcvjshry
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
]rhvjco KQS trbjdjdk th baahudtjdk stbffs th oqujp wjtl KQS
baahudtjdk idhwnocko bdc sijnns
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
18/27
5=23 FAB Eusjdoss & Sbx bcvjshry
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.
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
19/27
5=23 FAB Eusjdoss & Sbx bcvjshry
KQS BC@JDJQSUBSJHD BDC UO]HUSJDK
KQS Bucjts
KQS nbw hporbtos hd b Qonf-Bssoss`odt Qysto`.
Slo Uokjstoroc ]orshd js rosphdsjeno fhr ljs / lor hwd KQS rophrtjdk, bdc `ustodsuro 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 tj`o nj`jt fhr absos jdvhnvjdk frbuc / wjnfun cofbunt.
Ey Fab eusjdoss & Sbx Bcvjshry
-
8/10/2019 Malaysia GST Overview & Implementation
20/27
5=23 FAB Eusjdoss & Sbx bcvjshry
KQS BC@JDJQSUBSJHD BDC UO]HUSJDK
@bdy `hro runos bdc rokunbtjhd `jklt eo j`pnjabtjdk tlo eusjdossos7
Ebc coet ronjof/roahvoroc bcgust`odts
_dpbjc suppnjors jdvhjaos bcgust`odts
Enhaioc jdput tbx
KQS Srbdsjtjhdbn prhvjsjhd
Nhdk tor` ahdtrbats (spbddjdk hvor 2stBprjn 5=2?)
Uoahrc ioopjdk roqujro`odts
bdc htlors
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
21/27
5=23 FAB Eusjdoss & Sbx bcvjshry
KQS BC@JDJQSUBSJHD BDC UO]HUSJDK
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
]rhvjco KQS trbjdjdk th baahudtjdk stbffs th oqujp wjtl KQS
baahudtjdk idhwnocko bdc sijnns
Ey Fab eusjdoss & Sbx Bcvjshry
-
8/10/2019 Malaysia GST Overview & Implementation
22/27
5=23 FAB Eusjdoss & Sbx bcvjshry
KQS ]ODBNSJOQ
B fjdo dht noss tlbd U@2,?==bdc dht oxaoocjdkU@5=,===
]odbnty fhr nbtorokjstrbtjhd
B fjdo dht oxaoocjdk U@?=,===hr j`prjshd`odt dhtoxaoocjdk 1 yobrs9 hr EHSL9 bdc
B podbnty oqubn th tlo udcoralbrkoc tbx
]odbnty fhr jdahrroatroturd
2sthffodaob fjdo hf 2=-5= tj`os hf b`hudt hf tbx hrj`prjshd`odt dht oxaoocjdk ? yobrs9 hr EHSL
5dchffodao- b fjdo hf 5=-3= tj`os hr j`prjshd`odtdht oxaoocjdk ; yobrs9 hr EHSL
]odbntjos fhr ovbsjhdhf tbx
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
23/27
5=23 FAB Eusjdoss & Sbx bcvjshry
KQS J@]BAS SH E_QJDOQQ
KQS
EusjdossOffjajoday
Qbnos &@briotjdk
]rhauro`odtFjdbdao &Baahudtjdk
Lu`bdUoshurao
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
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5=23 FAB Eusjdoss & Sbx bcvjshry
KQS J@]BAS SH E_QJDOQQ
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)
Ey Fab eusjdoss & Sbx Bcvjshry
-
8/10/2019 Malaysia GST Overview & Implementation
25/27
5=23 FAB Eusjdoss & Sbx bcvjshry
KQS J@]BAS SH E_QJDOQQ
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
Ey Fab eusjdoss & Sbx Bcvjshry
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8/10/2019 Malaysia GST Overview & Implementation
26/27
5=23 FAB Eusjdoss & Sbx bcvjshry
KQS J@]BAS SH E_QJDOQQ
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
Ey Fab eusjdoss & Sbx Bcvjshry
-
8/10/2019 Malaysia GST Overview & Implementation
27/27
5=23 FAB Eusjdoss & Sbx bcvjshry
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
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