Transcription of ROYAL MALAYSIAN CUSTOMS
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ROYAL MALAYSIAN CUSTOMS
GUIDE ON DIRECT SELLING ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON DIRECT SELLING Draft as at 27 November 2013 i Copyright Reserved 2013 ROYAL MALAYSIAN CUSTOMS Department. CONTENTS INTRODUCTION .. 1 Overview of Goods and Services Tax (GST) .. 1 GST TREATMENT FOR THE INDUSTRY .. 1 FEES .. 5 BONUS POINT, COUPON AND REDEMPTION .. 5 DISCOUNTS .. 6 RECOGNITION FOR ACHIEVEMENT .. 7 SAMPLES .. 8 TIE IN GOODS .. 8 BUY-BACK POLICY .. 9 COMMISSION AGENT .. 10 REGISTRATION .. 10 RECORD 11 TAXABLE 12 INPUT TAX CREDIT .. 12 FREQUENTLY ASKED QUESTIONS .. 13 FEEDBACK AND COMMENTS .. 13 FURTHER ASSISTANCE AND INFORMATION .. 13 GUIDE ON DIRECT SELLING Draft as at 27 November 2013 1 Copyright Reserved 2013 ROYAL MALAYSIAN CUSTOMS Department.
guide on direct selling royal malaysian customs goods and services tax
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