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General Guide Draft - Customs

GOODS AND SERVICES TAX. ROYAL MALAYSIAN Customs . General Guide . Publication Date Revised: 24 August 2017. The General Guide revised as at 12 July 2017 is withdrawn and replaced by the General Guide as at 24 August 2017. Copyright Notice Copyright 2016 Royal Malaysian Customs Department. All rights reserved. Subject to the Copyright Act, 1987 (Malaysia). The Guide may be withdrawn, either wholly or in part, by publication of a new Guide . No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form, including on-site for commercial purposes without written permission from the Royal Malaysian Customs Department (RMCD). In reproducing or quoting the contents, acknowledgment of source is required. Disclaimer This information is intended to provide a General understanding of the relevant treatment under Goods and Services Tax and aims to provide a better General understanding of taxpayers' tax obligations.

GENERAL GUIDE As at 24 AUGUST 2017 1 INTRODUCTION General Guide 1. This booklet is a General Guide on Goods and Services Tax (GST). It is part

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