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The Law of Goods and Services Tax in Malaysia: An Essential Guide for Practitioners

The Law of Goods and Services Tax in Malaysia: An Essential Guide for Practitioners

Author: D.P. Naban; S.Saravana Kumar
Publisher: CCH Malaysia
ISBN: 9789670853116
Published In: February 2016
Format: Paperback
Jurisdiction: Malaysia ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 610.00

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Description
Contents

Details

The Goods and Services Tax (GST), which was implemented on 1 April 2015, is governed principally by the Goods and Services Tax Act 2014 (GST Act). To work efficiently, the GST Act must be read in tandem with all its subsidiary legislation as well as the guides issued by the tax authorities. The Law of Goods and Services Tax in Malaysia – An Essential Guide for Practitioners aims to help practitioners and businesses navigate through the legislative maze and to understand how the provisions will be interpreted by the courts.

This book contains the full text of the GST Act and its subsidiary legislation. Added to this are extremely valuable annotations that explain – simply and concisely – the provisions of the Act so that readers can get the answers or guidance to the questions they have concerning the imposition, collection and administration of GST in Malaysia.

The Law of Goods and Services Tax in Malaysia – An Essential Guide for Practitioners is a useful resource to understanding Malaysia’s GST legislation and is ideal for GST practitioners, tax practitioners in general, legal advisors as well students.

This book incorporates all amendments up to 26 January 2016.

Features:

Overview of the GST Act
The annotations to the Act include:

history notes explaining amendments to the legislation, including the amendments made in the Finance Act 2015
cross-references to the Royal Malaysian Customs’ GST Guides and Director General’s Decisions,
cross-references to related provisions within the GST Act, GST Regulations, Rules and Orders
case law comments to help with the statutory interpretation of various provisions in the GST Act
rulings and guidelines from the Inland Revenue Authority of Singapore and the Australian Taxation Office
explanation of the similarities and differences in GST treatment by the Singapore and Australian tax authorities on similar issues
definition of terms

Descriptive sub-section headings in square brackets
Comprehensive indexing
Printing is in dual colour for easy identification between the provisions and the annotations

The Goods and Services Tax Act 2014 – introduction
Goods and Services Tax Act 2014
Subsidiary legislation

Goods and Services Tax Regulations 2014
Goods and Services Tax (Amount of Taxable Supply) Order 2014
Goods and Services Tax (Rate of Tax) Order 2014
Goods and Services Tax (Application to Government) Order 2014
Goods and Services Tax (Tax Agent Application Fee) Order 2014
Goods and Services Tax (Imposition of Tax for Supplies in Respect of Designated Areas) Order 2014
Goods and Services Tax (Advance Ruling) Regulations 2014
Goods and Services Tax (Review and Appeal) Regulations 2014
Goods and Services Tax (Exempt Supply) Order 2014
Goods and Services Tax (Zero-Rated Supply) Order 2014
Goods and Services Tax (Relief) Order 2014