GST

Njrpaf; Nfhl;ghL

ek; kNyrpa ehL fPo; tUk; Nehf;fq;fis Ve;jp

nray;gLfpd;wJ

ehl;L kf;fSf;fpilNa mZf;fkhd xw;Wikiag;

NgZjy;É

kf;fshl;rp mbg;gilapyhd tho;f;if Kiwiaf;

filg;gpbj;jy;É

epahag; Nghf;Fila kf;fis cUthf;FtJld;

eLepiyikAld; ehl;L tsg;gj;ij mDgtpj;jy;É

gyjug;gl;l gz;ghl;Lf; $Wfisj; jpwe;j

kdg;ghz;ikAld; Vw;W tho;jy;É

mwptpay; njhopy; El;gj;jpwd;top Nkk;ghL

nfhz;l kf;fis cUthf;Fjy;É

kNyrpau;fshfpa ehq;fs;> ehl;bd; tsu;r;rpf;fhfTk;

Nkk;ghl;bw;fhfTk; gpd;tUk; Nfhl;ghLfspd;gb
elg;Nghk;:

,iwtd; kPJ ek;gpf;if itj;jy;

NguurUf;Fk; ehl;bw;Fk; tpRthrk; nrYj;Jjy;
murpayikg;Gr; rl;lj;ij cWjpahff; filg;gpbj;jy;
rl;l Kiwg;gb Ml;rp elj;Jjy;
ed;dlj;ijAk; xOf;fj;ijAk; NgZjy;
 3

Kd;Diu
gpujku; lj;Njh = Kfkl; e[Pg; Jd; urhf;
mtu;fs; mf;Nlhgu; 25> 2014y; ehlhSkd;wj;jpy;
jhf;fy; nra;j tuT nryTj; jpl;lj;jpy;
Vg;uy; 1> 2015y; mwpKfg;gLj;jg;gLk; nghUs;
Nrit tupiag; (GST) gw;wp tpsf;fkspj;;jhu;.
GST gpuhd;]; ehl;by; 1950fspNyNa
mwpKfg;gLj;jg;gl;Ltpl;lJ. GST jw;NghJ
160 ehLfspy; mkypy; ,Ue;J tUfpd;wJ.
Mrpahd; ehLfspy; kNyrpah> kpad;khu; kw;Wk;
G&iz Mfpa ehLfspy; kl;LNk ,d;Dk;
,t;tup mkyhf;fg;glhky; ,Uf;fpd;wJ.
4

GST vd;gJ tpahghuj;jpy; midj;J

epiyfspYk; toq;fg;gLk; Nrit my;yJ
nghUl;fspd; kPJ tpjpf;fg;gLk; gad;ghl;L
tupahFk;.

gadPl;lhsu;fs; nryT nra;Ak; NghJ ,t;tup

nrYj;jg;gLfpd;wJ. ,e;j GST, NtnwhU
Gjpa tupapy;iy. ,g;NghJ eilKiwapy;
,Uf;Fk; tpw;gid kw;Wk; Nrit tupfSf;F
(SST) gjpyhf mwpKfg;gLj;jg;gLk;;. ,jd;
Nehf;fk; ehl;bd; tup Kiwikia NkYk;
rPuhdjhfTk;> gaDs;sjhfTk;> vy;NyhUk;
vspjpy; mwpe;Jf; nfhs;Sk; tifapYk;;>
tpahghu epkpj;jq;fSf;F Vw;GilajhfTk;
Mf;FtNj MFk;.

SST GST
NO! YES!
5
6

GST vjw;fhf mwpKfg;gLj;jg;gLfpd;wJ?

,t;tup KiwikahdJ SST KiwiatplTk;

rpwg;ghdJk; epahakhdJk; MFk;. GST- apd;
gad;fspy; rpy:: -

tpahghu nrytpdq;fisf; Fiwj;jy;

SST thapyhf tpahghupfs; jq;fsJ

tpahghuj;jpy; KjyPL nra;jtw;Wf;fhd
tupia (Cukai Input) KOikahf jpUk;gf;
Nfhu KbahJ. Mdhy;> GST thapyhf
mtu;fs; jq;fsJ tpahghuj;jpy; KjyPL
nra;j %yg;nghUl;fs;> Nritfs; kw;Wk;
tpahghuj;jpd; midj;J uPjpfspYk; KjyPL
nra;ag;gl;l nghUl;fs; kw;Wk; midj;J
nghUl;fspy; tupiaAk; jpUk;gg; ngwyhk;.
MfNt> tpahghu nrytpdq;fs; Fiwa
toptFf;Fk;.
 7

nraypzf;fj;ij Nkk;gLj;Jfpd;wJ

SST-iag; nghUj;jtiu rpy FiwghLfSk;

tup epu;tfpg;gpy; rpy Rzf;fq;fSk; cz;L.
GST ,t;thwhd Fiwg;ghLfisf; fise;J>
tup epu;tfpg;G jhdpaq;fpahf nray;glTk;
kw;Wk; nrytpzf;fj;ij Nkk;gLj;jTkhd
,af;fKiw mikag; ngw;wpUf;fpd;wJ.

eilKiwr; nray;fis eptu;j;jpg;gLj;Jjy;

%yg;nghUl;fSf;fhd tup tpyf;if Nfhup

tpz;zg;gk; VJk; nra;aj; Njitapy;iy.
8

eLepiyia epiy ehl;lyhk;

Miy epu;tfpg;ghsu;fs;> nkhj;j
tpw;gidahsu;fs;> rpy;yiw tzpfu;fs;>
Nrit toq;Fdu;fs; vd jdj;jdpNa
ghFghL fhl;lhJ> tpw;gidapy;
<Lgl;bUf;Fk; midj;J jug;gpdUf;Fk;
GST xUKfkhfNt tpjpf;fg;gLfpd;wJ.

GST
 9

gadPl;lhsu;fs; nghUl;fis epaha

tpiyapy; ngw Kbfpd;wJ
SST-apy; ,Ue;J gy mLf;F tupfis
GST ePf;fp> gadPl;lhsu;fs; gad;ngUk;
tifapy; epaha tpiyapy; nghUl;fisAk;
NritfisAk; ngw Kbfpd;wJ.
10

ntspg;gilj;jd;ikia cWjpg;gLj;Jfpd;wJ

jhq;fs; thq;Fk; nghUl;fs; my;yJ

ngWk; Nritfs; tupf;F cl;gl;ldth
vd;gjidAk;> vt;tsT tup nrYj;jg;gl
Ntz;Lk; vd;gjidAk; gadPl;lhsu;fs;
njspthfj; njupe;Jf; nfhs;s KbAk;
vd;gjhy; SST-ia tpl GST ntspg;gilahd
nray;ghLfis cilajhf ,Uf;fpd;wJ.
 11

GST- apd; tpfpjk; kw;Wk; njhlf;f

epiy (Threshold)
GST- apd; tpfpjk; : 6% kl;Lk;

GST-apd; njhlf;f epiy (Treshold):

RM500>000 tUlhe;jpu tpw;gid RM500>000-f;Fk;
Fiwthf ,Uf;Fk; tpahghuq;fs; GST-
apd; fPo; gjpT nra;aj; Njitapy;iy.
,Ue;jhYk;> Rakhf Kd;te;J gjpT
nra;gtu;fs; tuNtw;fg;gLfpd;wdu;.

SST
tpw;gid tup
5 tpOf;fhL> GSTtpfpjk;
10 tpOf;fhL kw;Wk;
Fwpg;gpl;l tpfpjk; 6 tpOf;fhL
Nrit tup kl;LNk!
6 tpOf;fhL kw;Wk;
Fwpg;gpl;l tpfpjk;
12

1972 1975
 13

ve;j epiyapy; GST

nray;gLj;jg;gLfpd;wJ?

ntspaPl;lhsu; Kjy; gadPl;lhsu; tiu
tpahghuj;jpd; midj;J epiyfspYk;
GST- tpjpf;fg;gLfpd;wJ. ntspaPL kw;Wk;
tpw;gid guptu;j;jidfs; xt;nthU
epiyfspYk;> gy;NtW GST- t#ypg;G kw;Wk;
fl;lzg; gbKiwfisf; fle;J tUk;.

tpahghur; rq;fpyp njhlupy; ,lk;
ngw;wpUf;Fk; xt;nthU tpw;gidahsUk;
jq;fs; nghUl;fis thq;FNthuplKk;
Nritiag; ngWgtuplKk; GST- nrYj;Jtu;.
mNj Nghy;> jhq;fs; jUgtu;fsplKk;>
nghUl;fis tpw;gtuplKk; GST- t#ypj;Jf;
nfhs;tu;.
14

GST vg;gb fzf;fplg;gLfpwJ?

tupf;fhd fhy ,Wjpapy;> tpw;gidahsu;fs;

jhq;fs; nrYj;jpa GST -ia (Cukai Input)
t#ypf;fg;gl;l GST-apd; ,Ue;J fopj;Jf;
nfhs;syhk; (Cukai Output). nrYj;jpa
tupiaf; fhl;bYk; t#ypf;fg;gl;l tup
mjpfkha; ,Ug;gpd; mjid murhq;fj;jplk;
nrYj;j Ntz;Lk;.

mg;gb t#ypf;fg;gl;l tupiaf; fhl;bYk;

nrYj;jpa tup mjpfkha; ,Ug;gpd;
murhq;fj;jplk; jpUk;gg; ngw;Wf;
nfhs;syhk;.
 15

GST- tpjpf;fg;glhj nghUl;fSk;

NritfSk;

r%fg; nghUshjhuj;ijf; fUj;jpy;
nfhz;L> Fwpg;gpl;l rpy nghUl;fs;
kw;Wk; NritfSf;Fk; GST tpjpf;fg;glhJ.
mtw;Ws; rpy:

muprp> khT> rPdp> rikay; vz;nza;

Nghd;w mj;jpahtrpa czTg; nghUl;fs;
FbapUg;G fl;llq;fis thq;Fk; my;yJ
thliff;F tpLk; guptu;j;jidfs;
tptrha epyj;ij tpw;wy; kw;Wk;
thq;Fjy;
fy;tp
nghJg; Nghf;Ftuj;J
kUj;Jtr; Nrit
16

Fiwe;j tUkhdk; ngUk; rhkhdpa
kf;fSf;F xU Rikahf ,y;yhky;
,Ug;gjw;F GST-apypUe;J tpyf;F
mspf;fg;;gLfpd;wJ.
 17

6%
%
%

(Domestik)
18

GST mkyhf;fj;jpd; top nghUs; kw;Wk;

Nrit tupfspd; tpiy cau;it
murhq;fk; vt;thW fl;Lg;gLj;JfpwJ?

tpiy fl;Lg;ghL rl;lk; kw;Wk;
yhgkPl;Ltjw;fhd jil (Akta Kawalan
Harga dan Anti Pencatutan)> Njrpa tpiy
mikg;gpd; %yk; jPtpu mkyhf;fk;
kw;Wk; gadPl;lhsu;; topfhl;b (Shopper
Guide) ntspaPL Nghd;w eltbf;iffis
murhq;fk; Nkw;nfhs;fpwJ.
 19

NkYk;> midj;J tpahghupfSk;
tpjpKiwfisg; gpd;gw;Wtij cWjp
nra;Ak; tifapy; newpKiwapd;wp
tpiyfis cau;j;Jk; tpahghupfSf;F
mguhjk; kw;Wk; jz;lid tpjpf;fg;gLk;.

AKTA
KAWALAN HARGA
DAN ANTI
PENCATUTAN
20

BR1M murhq;f cjtp njhFg;G

RM300 nuhf;fk; gpupk; cjtpj;njhif

ngWgtu;fSf;F toq;fg;gLk;.

jdpkdpj tUkhd tup tpfpjk; 1 tpOf;fhL

Fiwf;fg;gl;L kw;Wk; FO tUkhd tup
tpfpjk; 3 tpOf;fhL epu;zapf;fg;gLk;.

FO tUkhd tup RM100>000 ypUe;J RM

400>000 mjpfupf;fg;gLfpwJ.

mjpfgl;r tup tpfpjk; 26 tpOf;fhl;bypUe;J

24 tpOf;fhL> 24.5 tpOf;fhL kw;Wk; 25
tpOf;fhl;Lf;F Fiwf;fg;gl;Ls;sJ.
 21

KbTiu

nghJthf GST mkyhf;fj;jpd; %yk;>

jw;nghOJ mkypy; ,Uf;Fk; tup
mikg;gpd; FiwghLfis ePf;fp Kiwahd>
ntspg;gilahd> Neu;ikahd> epahakhd
kw;Wk; el;GKiwapyhd tzpfj;ij
Cf;Ftpf;f KbAk;. mNj Ntisapy;> ehl;bd;
nghUshjhuj;ij ePz;l fhyj;jpw;F cWjpahf
epiyj;jpUf;f nra;a GST mkyhf;fk; rpwe;j
eltbf;ifahFk;. ehl;L kf;fis> GST
tWik Nfhl;bw;F ,l;Lr; nry;Yk; vDk;
fUj;J jtwhdjhFk;. Fiwe;j tUkhdk;
ngUk; kf;fspd; nrytPl;L Kiwiaf;
fUj;jpy; nfhz;L GST mkyhf;fk; gupe;Jiu
nra;ag;gl;Ls;sJ.

“GST ehl;bd; tup mikg;ig> Kiwahd>

ntspg;gilahd> Neu;ikahd> epahakhd
kw;Wk; kf;fSf;F ed;ikaspf;Fk; tifapy;
khw;wpaikf;Fk;.”
22

gy;tifahd mj;jpahtrpa czTg; nghUl;fs;

kw;Wk; NritfSf;F GST tpjpf;fg;glhky;
,Ug;gjpypUe;Nj mij njupe;Jf; nfhs;syhk;.
mijj; jtpu;j;J> murhq;fk; kf;fSf;F
gy tifahd cjtpfis ntw;wpfukhf
nra;J tUfpd;wJ. kf;fSf;F tpopg;Gzu;T
Vw;gLj;Jk; tifapy;> GST rk;ge;jg;gl;l
tpjpKiwfs;> mkyhf;fj; jpl;lq;fs;>
fy;tp> jfty; gupkhdq;fs; Nghd;wit
nray;gLj;jg;gLfpd;wd.

GST
Goods & Services Tax
 23

“ehk; ekJ kf;fspd; eyDf;fhf>

cau; tUkhdk; ngWk; ehlhfTk;>
tsu;r;rpaile;j ehlhfTk;> cWjpahd
kw;Wk; Nghl;bj;jd;ik kpf;f
ehlhfTk; khw Ntz;Lk;.”

lj;Njh = Kfkl; e[pg; Jd; mg;Jy; urhf;

kNyrpa gpujku;
24

GST vd;gJ ehl;bd; nghUshjhu Nkk;ghl;il

cWjp nra;a murhq;fk; Nkw;nfhz;Ls;s
Kaw;rpfspy; xd;whFk;. mjd; Neu;kiw
jhf;fj;ij ePz;l ehl;fSf;F czu KbAk;.

Nuh];kNarh m`;khl; nuh];yp

tq;fp gzpahsu;

“GST-apd; top> gadPl;lhsu;fs; gad;ngUk;

tifapy; epaha tpiyapy; nghUl;fisAk;
NritfisAk; ngw Kbfpd;wJ. ,jd;
top> fpilf;fg; ngWk; tupahdJ kPz;Lk;
kf;fspd; ed;ikf;fhf nrytplg;gLk; vd;gij
gadPl;lhsu;fs; Gupe;Jf; nfhs;tJ kpf;f ed;W.”

rptNd];tup gukrptk;
xg;ge;j gzpahsu;
 25

Fwpg;gpl;l rpy mj;jpahtrpa nghUl;fs;

kw;Wk; NritfSf;F GST tpjpf;fg;glhJ. ,J
xU rpwe;j mZFKiwahf fUjg;gLfpwJ.
md;whl nrytpdq;fisf; Fiwf;f
toq;fg;gLk; BR1M Nghd;w kw;w jpl;lq;fis
toq;f murhq;fk; jtwpajpy;iy.

Kfkl; eprhk;
jdpahu; epWtd gzpahsu;

ehl;bd; tUkhdj;ij mjpfupf;fr; nra;tJk;

kf;fSf;F ed;ik gag;gJk; murhq;fj;jpd;
jiyaha Nehf;fkhFk;. GST xU epahakhd
kw;Wk; xOq;FKiwahd tup mikg;ghFk;.

`l;up
tpahghup
 %yk;:
kNyrpa epjpaikr;R
mur kNyrpa Rq;fj; Jiw

njhlu;Gf;F:

1300-888-500
03-8882 2111
tiyg;gf;fk;: www.gst.customs.gov.my
kpd;dQ;ry;: gst@customs.gov.my
 ntspaPL:

Njrpaf; nfhs;if ntspaPl;Lg; gpupT

kNyrpa jfty; Jiw
kNyrpa jfty; njhlu;G kw;Wk; gy;Yhlf mikr;R

tiyg;gf;fk;: www.penerangan.gov.my
kpd;dQ;ry;;: webmaster@inform.gov.my
tiy thry;: pmr.penerangan.gov.my

B.003. (B.T) SEPTEMBER 2014 (50.)

Certified to ISO 9001 : 2008

Cert. No : MY - AR 5240