On 16 May 2018, the Ministry of Finance has announced that the
change of the Goods & Services Tax (GST) rate from 6% to 0% effective from
1 June 2018. However, all GST registrant are still subjected to all current
regulations, such as:
- Issue of tax invoice
- Submission of GST-03 returns
- Input tax claims
The Malaysian Customs Department (RMCD) has issued and uploaded the
GST-FAQ on transitional from 6% to 0% on their website.
The Sales and Services Tax (SST) will be implemented from 1 September 2018 to replace the Goods and Services Tax (GST).
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