GST 2018

Malaysia: The prospects and drawbacks of navigating from GST to SST

Source: The Tax Specialist Journal Article

Published Date: 1 Aug 2018


Malaysia introduced the goods and services tax (GST) in April 2015 to raise revenue for the government and lower its budget deficit. However, in the recent elections held on 9 May 2018, the newly formed government (Alliance of Hope) decided to replace the GST with the sales and services tax (SST), which will come into effect on 1 September 2018. The move to abolish the GST and reintroduce the SST is expected to lower the cost of living " particularly for middle and lower income groups " but there is little indication as to the form the SST framework is expected to take. This article reviews the GST and SST regimes, the prospects and drawbacks of the SST and makes some suggestions for the smooth implementation of the SST.

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GST 2018

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