1. CUKAI BARANG DAN PERKHIDMATAN
(GST)
27 Julai 2015
Persidangan e-Pembayaran Sektor Awam 2015 anjuran Universiti Utama Malaysia
Langkawi, Kedah
KEMENTERIAN KEWANGAN

2. Status Pelaksanaan GST Konsep Asas dan Struktur GST
SKOP TAKLIMAT 1
Kenapa GST? 3
Status Pelaksanaan GST 5
Pakej Bantuan GST 2
Konsep Asas dan Struktur GST 4
Impak Pelaksanaan GST 2

3. KENAPA GST?

4. KENAPA GST? KELEMAHAN CUKAI JUALAN DAN CUKAI PERKHIDMATAN
Elemen cukai atas cukai
Pindahan harga
Tiada pelepasan cukai ke atas eksport
GST LEBIH EFEKTIF & EFISIEN
Self policing
Kurang karenah birokrasi
Sistem semakan bersilang
Meningkatkan pematuhan cukai

5. KENAPA GST? HASIL NEGARA
Kurangkan kebergantungan kepada cukai pendapatan
Cukai pendapatan adalah sensitif kepada perubahan ekonomi
Cukai pendapatan menyumbang sebanyak 58% daripada hasil negara
Kurangkan kebergantungan kepada hasil petroleum
SHADOW ECONOMY
Peratusan shadow economy berbanding GDP adalah sebanyak 30%
GST menyediakan insentif untuk perniagaan keluar dan berdaftar

6. KONSEP ASAS & STRUKTUR GST

7. DARI SST KEPADA GST CUKAI BARANG DAN PERKHIDMATAN (GST) Cukai Jualan
(CJ dipungut di peringkat pengilang dan import, Kadar berbeza 5%, 10% & spesifik)
CUKAI BARANG DAN PERKHIDMATAN (GST)
1 kadar
1 threshold
AKAN DIHAPUSKAN DAN DIGANTIKAN DENGAN
Cukai Perkhidmatan
(CP dipungut semasa perkhidmatan disediakan, Threshold berbeza: 0 – RM3 mil & Kadar berbeza: 6% & spesifik)
GST akan menggantikan cukai kepenggunaan semasa iaitu cukai jualan dan cukai perkhidmatan bermula 1 April 2015 pada kadar 6% dan terpakai di seluruh negara.
SKOP PENGENAAN
 GST akan dikenakan ke atas semua barangan dan perkhidmatan di semua peringkat ekonomi bermula dari peringkat pengeluaran, pengilangan, pemborongan dan peruncitan.
Secara asasnya GST dikenakan ke atas barang dan perkhidmatan yang dikeluarkan dalam negara atau yang diimport.
KEMUDAHAN
GST yang dikenakan ke atas semua input perniagaan seperti bahan mentah dan harta modal adalah dikenali sebagai cukai input.
Manakala GST yang dikenakan ke atas semua bekalan (jualan) yang dibuat adalah dikenali sebagai cukai output.
Bagi peniaga yang layak, cukai input yang ditanggung olehnya boleh dituntut balik sepenuhnya daripada Kerajaan melalui kaedah sistem kredit cukai input.

8. PERBANDINGAN KADAR SEMASA GST
NEGARA
TAHUN PELAKSANAAN
KADAR SEMASA (%)
Filipina
1988 12
Indonesia
1984 10
Vietnam
1999
Cambodia
Laos
2009
Thailand
1992 7
Singapura
1994
MALAYSIA
2015 6
Kadar GST di Malaysia adalah terendah di kalangan negara ASEAN
Kadar terendah– 5%
(Taiwan and Canada)
Kadar tertinggi – 27%
(Netherlands)
Y.Bhg. Tan Sri, Dato’-Dato, ladies and gentleman.
Among ASEAN countries only Myanmar and Brunei has yet to implement GST. The rest of ASEAN countries has implemented GST way back in 1980’s and 1990’s. The GST rate in Malaysia at 6% is the lowest in the region.
160 countries have implemented GST

9. STRUKTUR GST Kadar = 6% (satu kadar)
Threshold = RM500,000 (peniaga di bawah threshold tidak perlu caj GST)
Bekalan berkadar sifar
Bekalan dikecualikan
Barang makanan
Produk pertanian
Binatang ternakan & daging
Makanan laut
Bekalan elektrik 300 unit pertama (domestik)
Bekalan air paip (domestik)
Barangan & perkhidmatan dieksport
Pengangkutan awam (darat & air)
Tol
Rumah kediaman
Perkhidmatan pendidikan & kesihatan
Tanah (umum)
Perkhidmatan kewangan

10. STRUKTUR GST Bekalan tidak dikenakan GST Skim Khas
Bekalan yang dibuat oleh Kerajaan Pusat dan Kerajaan Negeri
Bekalan yang dibuat oleh PBT & Badan Berkanun berkaitan fungsi pengawalseliaan dan penguatkuasaan
Bekalan yang dibuat dalam atau antara Designated Area (Langkawi, Tioman & Labuan)
Skim Khas
Skim Pedagang Diluluskan (ATS)
Skim Pengilang Tol Diluluskan (ATMS)
Skim Tukang Emas Diluluskan (AJS)
Skim Penggudangan
Skim Kadar Rata (FRS)
Skim Bayar Balik Pelancong (TRS)
Pendaftaran Kumpulan
Usaha Sama

11. Tol (Termasuk Jambatan)
Struktur GST 6%
Terendah di ASEAN
7% (S’pura & Thailand)
10% (Indonesia, Filipina, Kemboja, Laos & Vietnam)
Kadar
Perkhidmatan Jabatan Kerajaan
Perkhidmatan PBT & Badan Berkanun*
Tidak dikenakan GST
Threshold = RM500,000
(peniaga di bawah threshold tidak perlu caj GST)
*perkhidmatan berkaitan
pengawalseliaan dan penguatkuasaan
Kadar 0%
beras, tepung gandum & sagu serta kacang dhal
gula pasir & garam
minyak masak (kelapa sawit, kelapa & kacang tanah)
rempah ratus dan cencalok, budu, belacan
susu bayi
roti putih & wholemeal
serbuk kopi dan teh
mee kuning, kuetiau, laksa & bihun
Dikecualikan GST
Barang makanan
Rel
Bas
Pengangkutan Air
Teksi/Kereta Sewa
Tol (Termasuk Jambatan)
Rumah Kediaman
Tanah (Umum)
Kewangan (tertentu)
Pendidikan/
Kesihatan
Produk pertanian
padi
buah-buahan
sayuran segar & ulam-ulaman
Binatang ternakan & daging
lembu, kambing, kerbau, khinzir
ayam & itik (termasuk telur ayam & itik)
Makanan laut
semua jenis termasuk ikan kering & ikan bilis
Lain-lain
buku mewarna, latihan/rujukan, teks, kamus & kitab agama
surat khabar
Ubat-ubatan Penting Nasional
Utiliti
bekalan air paip (domestik)
bekalan elektrik 300 unit pertama (domestik)
Eksport
barangan & perkhidmatan dieksport

12. SEMAKAN SEMULA DASAR
Jemaah Menteri pada 4 Jun 2014 dan 13 Ogos 2014 telah bersetuju ke atas senarai tambahan barang yang akan dikenakan GST 0%
Senarai tambahan digazetkan serentak dengan senarai asal melalui Perintah Bekalan Berkadar Sifar
Ubat-Ubatan Penting Nasional
Buku dan surat khabar
Serbuk kopi dan teh
Roti putih dan wholemeal
Mi kuning, kuetiau, laksa dan bihun
Jualan runcit petrol RON95, diesel, CNG dan LPG diberi pelepasan GST
Layanan bekalan dikecualikan (exempt supply) ke atas maintenance fee bagi perumahan berstrata kos rendah dan sederhana rendah diperluaskan meliputi semua jenis perumahan berstrata

13. KERAJAAN PERSEKUTUAN / NEGERI
BEKALAN (OUTPUT)
PEROLEHAN (INPUT)
Seksyen 64 Akta GST 2014
bekalan Kerajaan Persekutuan & Negeri tidak termasuk dalam skop
GST tidak akan dikenakan ke atas bekalan yang dibuat kecuali Jabatan tertentu
Perintah GST (Pemakaian Kepada Kerajaan) 2014
JKR Perlis (air)
JKR Sarawak (air)
Jab. Air Negeri Sabah (air)
Jab. Penyiaran Malaysia
Jab. Penjara Malaysia
Jab. Keretapi Negeri Sabah
Perolehan barang
Butiran 3, Perintah GST (Pelepasan) 2014
diberi pelepasan (relief) kecuali barang tertentu
petroleum
motokar import
TYT - Butiran 1 & 2
semua barang kecuali petroleum
Perolehan perkhidmatan
tiada pelepasan
perlu membayar GST
Pelepasan di bawah seksyen 56
Bagi kontrak sedia ada
Sehingga

14. PIHAK BERKUASA TEMPATAN / BADAN BERKANUN
BEKALAN (OUTPUT)
PEROLEHAN (INPUT)
Seksyen 64 Akta GST 2014
GST tidak akan dikenakan ke atas bekalan berkenaan fungsi pengawalseliaan & penguatkuasaan (R&E) sahaja
Fungsi R&E
kebenaran merancang
pelesenan & permit
pengenaan cukai, kompaun, denda
Bukan fungsi R&E
sewaan
bayaran letak kereta
jualan barang
Perolehan barang & perkhidmatan oleh PBT & Badan Berkanun
tiada pelepasan
bayar dan tuntut sebagai kredit
Peraturan 49, Peraturan-Peraturan GST 2014
Pelepasan kepada Universiti
pelepasan ke atas peralatan
Butiran 4, Perintah GST (Pelepasan) 2014

15. LAYANAN GST BAGI PEROLEHAN KERAJAAN
Perintah Pelepasan GST memperuntukan:
Perolehan oleh Yang Dipertuan Agong /Sultan/Raja/Yang Dipertua Negeri diberi pelepasan ke atas semua barang kecuali petroleum
Perolehan oleh Kerajaan Persekutuan dan Kerajaan Negeri diberi pelepasan ke atas semua barang kecuali petroleum dan kereta import

16. STATUS PELAKSANAAN GST

17. STATUS PELAKSANAAN GST
Perundangan
Akta Cukai Barang dan Perkhidmatan 2014 telah diwartakan pada 19 Jun 2014
3 Peraturan GST telah diwartakan pada 1 Julai 2014
Peraturan Am
Peraturan Ketetapan Awal
Peraturan Tribunal Rayuan GST
5 Perintah telah diwartakan pada 1 Julai 2014
Kadar Cukai
Amaun Pembekalan Bercukai
Pemakaian Kepada Kerajaan
Pengenaan Cukai Bagi Pembekalan Berkenaan Dengan Kawasan Ditetapkan
Fi Permohonan Ejen Cukai
3 Perintah telah diwartakan pada 13 Oktober 2014
Pembekalan Berkadar Sifar
Pembekalan Dikecualikan
Pelepasan (Relief)
Legislation
BUU to update on the status of GST Bill and Regulations.
Issue: Proposed operational date?

18. Bilangan Yang Diterbitkan
STATUS PELAKSANAAN GST
Proses & Prosedur
Panduan GST telah diterbitkan sebagai panduan kepada peniaga
Panduan GST ini boleh dimuat turun dari portal GST gst.customs.gov.my
Telah dikemas kini berdasarkan kepada polisi dan perundangan terkini GST
Jenis Panduan
Bilangan Yang Diterbitkan
Panduan Umum 1
Panduan Spesifik 16
Panduan Industri 55
Legislation
BUU to update on the status of GST Bill and Regulations.
Issue: Proposed operational date?

19. STATUS PELAKSANAAN GST
Senarai Barang Serbaneka (Sundry Goods)
Diterbitkan oleh JKDM pada 2 Januari 2015
Buku ini mengandungi 1800 jenis barang
yang biasa dijual di kedai runcit
Langkah ini dapat memudahkan pengguna mengetahui status GST terhadap sesuatu barang semasa pembuat pembelian
Buku ini juga telah dimuat naik di dalam Portal GST
Panduan Harga Pengguna (Shoppers’ Guide)
KPDNKK telah menerbitkan Panduan Harga Pengguna (Shoppers’ Guide) pada 1 Februari 2015
Dokumen ini dapat membantu pengguna membuat perbandingan harga sebelum dan selepas GST
Sebanyak 500 jenis barang telah dimasukkan ke dalam panduan harga ini.
Panduan ini disediakan berdasarkan 6 wilayah (Tengah, Selatan, Utara, Timur, Sabah dan Sarawak).
Legislation
BUU to update on the status of GST Bill and Regulations.
Issue: Proposed operational date?

20. STATUS PELAKSANAAN GST
Status Pendaftaran
JUMLAH ORANG BERDAFTAR GST MENGIKUT NEGERI
SEHINGGA 12 JULAI 2015
STATUS PENDAFTARAN SME
SEHINGGA 12 JULAI 2015
BIL
NEGERI
JUMLAH KESELURUHAN 1.
WPKL
78,168 2.
SELANGOR
71,423 3.
JOHOR
49,711 4.
PULAU PINANG
27,564 5.
PERAK
26,593 6.
SARAWAK
25,441 7.
SABAH
20,840 8.
KLIA
19,541 9.
PAHANG
13,422
10.
KEDAH
13,186
11.
NEGERI SEMBILAN
11,950
12.
MELAKA
10,512
13.
KELANTAN
7,057
14.
TERENGGANU
6,454
15.
PERLIS
1,549
16.
LABUAN
759
JUMLAH
384,170
Manufacturing
Number of Registrants
Total Registrants
Medium
3,155
 45,347
Small
38,232
Micro
3,960
Non-Manufacturing
57,478
 316,563
230,194
28,891
Total SME
361,910
92% PERNIAGAAN BERDAFTAR GST

21. STATUS PELAKSANAAN GST
ORANG BERDAFTAR GST MENGIKUT SEKTOR SEHINGGA 12 JULAI 2015
BIL
SEKTOR
JUMLAH ORANG BERDAFTAR 1.
Agriculture, Forestry and Fishing
11,425 2.
Mining, Quarrying and Petroleum
2,538 3.
Manufacturing
41,943 4.
Electricity, Gas, Steam and Air Conditioning Supply
1,125 5.
Water Supply; Sewerage, Waste Management and Remediation Activities
2,615 6.
Property and Construction
79,804 7.
Wholesale and Retail Trade
149,862 8.
Automotive
13,626 9.
Transportation and Storage
14,226
10.
Accommodation, Services Activities and Hospitality
16,377
11.
Information and Communication
11,840
12.
Financial and Insurance / Takaful Activities
4,828
13.
Professional, Scientific and Technical Activities
24,966
14.
Club, Society, NGO’S and Similar Organisation & Local Authority
1,976
15.
Education
1,611
16.
Health
3,505
17.
Gaming including sports activities and amusement and recreation activities
1,903
JUMLAH
384,170

22. STATISTIK OPS CATUT STATUS KES (AKHAP 2011) PERKARA JUMLAH BIL PERKARA
JUMLAH KES 1
Sek 14(1) AKHAP 2011 53 2
Sek 21(5) AKHAP 2011 31 3
Sec 53A AKHAP 2011 4
Dituduh/ belum selesai 5
Daftar di mahkamah 6
Kes sabit di mahkamah 8
Sek 14(1)
Sek 21(5)
Jumlah denda
RM298,000.00 7
Kes dikompaun 9
Jumlah kompaun
RM 95,000
Kes dalam siasatan 51
NFA 16
BIL
PERKARA
JUMLAH 1
JUMLAH PEMERIKSAAN
1,310,503 2
OPERASI BERSEPADU JKDM (1/4/2015)
235 3
NOTIS SEK.21 AKHAP 2011
1,835 4
JUMLAH KESELURUHAN KES
4,818 5
JUMLAH RAMPASAN (RM)
901,952 6
JUMLAH KOMPAUN (RM)
638,436
STATISTIK DATA 15/1/2015 HINGGA 12/7/2015
Sumber : KPDNKK
1 Januari 2015 hingga 12 Julai 2015
Sumber: KPDNKK

23. IMPAK PELAKSANAAN GST

24. IMPAK PELAKSANAAN GST IMPAK KEPADA INDEKS HARGA PENGGUNA (IHP)
Makanan di luar rumah
2.27%
Makanan dan minuman bukan alkohol
0.63%
Minuman alkohol dan tembakau
3.53%
Pakaian dan kasut
-0.46%
Perumahan, air, elektrik, gas dan bahan api lain
1.05%
Hiasan, perkakasan dan penyelenggaraan isi rumah
-1.37%
Kesihatan
0.13%
Pengangkutan
0.52%
Komunikasi
-0.74%
Perkhidmatan rekreasi dan kebudayaan
2.22%
Pendidikan
1.0%
Restoran dan hotel
2.65%
Pelbagai barang dan perkhidmatan
2.58%
Purata
1.08%
IMPAK GST – INDEKS HARGA PENGGUNA
IHP secara puratanya adalah 1.8%
IHP di Semenanjung Malaysia lebih tinggi dari Sabah dan Sarawak kerana pariti kuasa beli (purchasing power parity) adalah lebih tinggi di Semenanjung Malaysia.
Nota: to define PPP, example
Sektor-sektor yang tidak dikenakan GST (bekalan dikecualikan) seperti kesihatan, pendidikan, sewa atau beli rumah kediaman dan pengangkutan akan mengalami sedikit kenaikan dengan pelaksanaan GST kerana peniaga dijangka akan memindahkan kos pembayaran GST ke atas input perniagaan mereka kepada pengguna kerana mereka tidak boleh menuntut semula daripada Kerajaan.
Harga bagi pakaian, kasut dan perkhidmatan komunikasi pula dijangka akan menurun kerana pada ketika ini ianya dikenakan cukai jualan 10% atau cukai perkhidmatan 6%. Peniaga akan mengkaji semula harga barangan atau perkhidmatan mereka sewajarnya dan seterusnya menurunkan harga kepada harga yang lebih berpatutan.
Walaupun sebilangan barangan makanan asas tidak dikenakan GST, namun apabila barangan makanan asas tersebut ditambah nilai (dimasak atau digunakan untuk menghasilkan produk lain), GST akan dikenakan, sekaligus memberi impak kepada IHP. Selain itu, kadar threshold yang rendah (RM500,000) juga akan menyebabkan banyak restoran akan mula mengenakan cukai kepada pengguna.

25. INDEKS HARGA PENGGUNA MALAYSIA, JAN-MEI 2015
IMPAK PELAKSANAAN GST
IMPAK KEPADA INDEKS HARGA PENGGUNA (IHP)
INDEKS HARGA PENGGUNA MALAYSIA, JAN-MEI 2015
IHP
2014
2015
(Jan – Mei)
3.2
1.2
IMPAK GST – INDEKS HARGA PENGGUNA
IHP secara puratanya adalah 1.8%
IHP di Semenanjung Malaysia lebih tinggi dari Sabah dan Sarawak kerana pariti kuasa beli (purchasing power parity) adalah lebih tinggi di Semenanjung Malaysia.
Nota: to define PPP, example
Sektor-sektor yang tidak dikenakan GST (bekalan dikecualikan) seperti kesihatan, pendidikan, sewa atau beli rumah kediaman dan pengangkutan akan mengalami sedikit kenaikan dengan pelaksanaan GST kerana peniaga dijangka akan memindahkan kos pembayaran GST ke atas input perniagaan mereka kepada pengguna kerana mereka tidak boleh menuntut semula daripada Kerajaan.
Harga bagi pakaian, kasut dan perkhidmatan komunikasi pula dijangka akan menurun kerana pada ketika ini ianya dikenakan cukai jualan 10% atau cukai perkhidmatan 6%. Peniaga akan mengkaji semula harga barangan atau perkhidmatan mereka sewajarnya dan seterusnya menurunkan harga kepada harga yang lebih berpatutan.
Walaupun sebilangan barangan makanan asas tidak dikenakan GST, namun apabila barangan makanan asas tersebut ditambah nilai (dimasak atau digunakan untuk menghasilkan produk lain), GST akan dikenakan, sekaligus memberi impak kepada IHP. Selain itu, kadar threshold yang rendah (RM500,000) juga akan menyebabkan banyak restoran akan mula mengenakan cukai kepada pengguna.

26. FEDERAL GOVERNMENT FINANCIAL POSITION, 2013 – 2015 (RM Billion)
2014
2015
Actual
Amended
Budget
REVENUE
213,370
225,094
235,219
Direct Tax
120,523
133,148
135,646
Indirect Tax
35,429
38,622
47,731
Non Tax Revenue
57,418
53,324
51,842
OPERATING EXPENDITURE
211,270
221,112
223,440
CURRENT ACCOUNT SURPLUS
2,100
3,982
11,779
DEVELOPMENT EXPENDITURE
42,210
42,222
48,500 1
(Loan Repayment)
(1,526)
(949)
(1,000)
OVERALL DEFICIT
-38,584
-37,291
-35,721
% GDP
-3.9
-3.5
-3.0
Debt to GDP(%)
54.7
54.1
53.1
Note:
Estimates Before Oil Prices Change
1 Not including RM2 billion Contingency Reserve 26

27. Anggaran Implikasi GST
IMPAK PELAKSANAAN GST
IMPAK KEPADA JABATAN KERAJAAN PERSEKUTUAN / NEGERI
Semakan Kontrak Sedia
Anggaran Implikasi GST
Semakan Semula
Pengeluaran COGSTR
Menyimpan Rekod
IMPAK GST – INDEKS HARGA PENGGUNA
IHP secara puratanya adalah 1.8%
IHP di Semenanjung Malaysia lebih tinggi dari Sabah dan Sarawak kerana pariti kuasa beli (purchasing power parity) adalah lebih tinggi di Semenanjung Malaysia.
Nota: to define PPP, example
Sektor-sektor yang tidak dikenakan GST (bekalan dikecualikan) seperti kesihatan, pendidikan, sewa atau beli rumah kediaman dan pengangkutan akan mengalami sedikit kenaikan dengan pelaksanaan GST kerana peniaga dijangka akan memindahkan kos pembayaran GST ke atas input perniagaan mereka kepada pengguna kerana mereka tidak boleh menuntut semula daripada Kerajaan.
Harga bagi pakaian, kasut dan perkhidmatan komunikasi pula dijangka akan menurun kerana pada ketika ini ianya dikenakan cukai jualan 10% atau cukai perkhidmatan 6%. Peniaga akan mengkaji semula harga barangan atau perkhidmatan mereka sewajarnya dan seterusnya menurunkan harga kepada harga yang lebih berpatutan.
Walaupun sebilangan barangan makanan asas tidak dikenakan GST, namun apabila barangan makanan asas tersebut ditambah nilai (dimasak atau digunakan untuk menghasilkan produk lain), GST akan dikenakan, sekaligus memberi impak kepada IHP. Selain itu, kadar threshold yang rendah (RM500,000) juga akan menyebabkan banyak restoran akan mula mengenakan cukai kepada pengguna.

28. PAKEJ BANTUAN GST

29. PAKEJ BANTUAN GST PENGGUNA
Bantuan tunai sebanyak RM300 secara one-off kepada penerima BR1M
Kadar cukai pendapatan individu diturunkan diantara 1% dan 3% bagi semua kumpulan pendapatan bercuka
Kumpulan pendapatan bercukai tertinggi dinaikkan kepada RM400,000 daripada RM100,000 sekarang
Kadar cukai pendapatan maksimum 26% pula dikurangkan kepada 24%, 24.5% dan 25%

30. Pendapatan Bercukai (RM)
RAHSIA
PAKEJ BANTUAN CUKAI
Pendapatan Bercukai (RM)
Sebelum TT2015
Selepas TT2015
Penjimatan
Kadar Cukai
(%)
Cukai Tanpa Rebat
(RM)
Cukai Dibayar
Cukai Tanpa Rebat (RM)
Cukai DiBayar (RM)
1 – 5,000
* 0 -
5,001 – 20,000 2
300 1
150
20,001 – 35,000 6
900 5
750
1,200
* 800
* 500
37.5
35,001 – 50,000 11
1,650 10
1,500
2,850
2,400
450
15.8
50,001 – 70,000 19
3,800 16
3,200
6,650
5,600
1,050
70,001 – 100,000 24
7,200 21
6,300
13,850
11,900
1,950
14.1
100,001 – 250,000 26
39,000
36,000
52,850
47,900
4,950
9.4
250,001 – 400,000
24.5
36,750
91,850
84,650
7.8
Melebihi 400,000 25
RAHSIA

31. PAKEJ BANTUAN GST PENIAGA
Kadar cukai pendapatan syarikat dikurangkan sebanyak 1% daripada 25% kepada 24%
Kadar cukai Perusahaan Kecil & Sederhana (PKS) yang mana kadar cukai untuk pendapatan bercukai RM500,000 yang pertama akan diturunkan kepada 19% daripada 20%
Kadar cukai pendapatan bagi koperasi diturunkan 1% dan 2% bagi pendapatan bercukai melebihi RM150,000
Kadar cukai pendapatan maksimum juga dikurangkan daripada 25% kepada 24%
Yuran kesetiausahaan dan pemfailan cukai diberi potongan cukai
Yuran kesetiausahaan – sehingga RM5,000
Yuran pemfailan cukai – sehingga RM10,000

32. PAKEJ BANTUAN GST PENIAGA
Perbelanjaan pembelian peralatan dan perisian ICT diberi Elaun Modal Dipercepatkan
Perbelanjaan ke atas kos latihan perakaunan dan ICT berkaitan GST diberi potongan tambahan
Perisian perakaunan bersubsidi kepada PKS
Geran latihan kepada peniaga

33. KESIMPULAN

34. KESIMPULAN Faedah pelaksanaan GST: Hasil cukai yang lebih tinggi
Merancakkan pembangunan negara
Meningkatkan daya saing eksport dan sektor pelancongan
Melindungi rakyat yang berpendapatan rendah
Harga lebih telus
Mengurangkan kos menjalankan perniagaan

35. TERIMA KASIH
KEMENTERIAN KEWANGAN MALAYSIA

36. Exempt Supply Exempt Supply Citation and commencement
This order may be cited as the Goods and Services Tax (Exempt Supply) Order 2014.
This Order comes into operation on 15 September 2014.
Definition of Exempt Supply
The supply of goods as specified in the First Schedule and the supply of services as specified in the Second Schedule are determined as exempt supplies.

37. First Schedule (Supply of Goods Determined As An Exempt Supply)
Categories
Items 1
Land
Agriculture purposes does not include land being used for hunting and fishing activities. 2
Building or premises
Residential purposes that intended to be use. 3
Precious Metal
Gold
is in the form of a bar, an ingot or a wafer;
is of a purity of at least 99.5%; and
possesses investment characteristics.
Silver
is of a purity of at least 99.9%; and
Platinum
is of a purity of at least 99%; and
Gold, silver and platinum coins which is or was legal tender in its country of origin.

38. Second Schedule (Supply of Goods Determined As An Exempt Supply)
Categories
Items 1.
Financial Services
Operation of any current, fixed deposit or savings account;
Provision of any loan, advance or credit, or other similar facility;
Provision of any facility of installment credit finance in a hire-purchase or other similar facility;
Transfer of ownership of any note or order for payment;
Exchange of currency or the transfer of ownership of any derivative relating to the exchange of currency;
Transfer of ownership of any right or derivative relating to an obligation to pay interest or similar charge;
Holding of bonds, debentures, notes or other similar instruments;
Transfer of ownership of any securities or derivatives relating to securities;
Transfer of ownership of futures contract or transfer of ownership of derivatives relating to commodities;
Issue, holding or redemption of any unit or other similar instruments under a trust fund;
Provision of any life insurance or life reinsurance; and
Provisions relating to financial services to any transaction conducted in accordance with the principles of Syariah.

39. Second Schedule (Supply of Goods Determined As An Exempt Supply)
Categories
Items 2.
The educational and related educational services
Private child care and pre-school, primary and secondary school education
Islamic religious school
tertiary education
Food and drinks supplied by a canteen operator in a government or government aided school
course materials
examination services
transportation of student
excursions or field trips 3.
The child care services provided by any child care centre
part-time or day-to-day basis on child care 4.
The healthcare services
medical, dental, nursing, midwifery, allied health , pharmacy and ambulance services provided
accommodation
screening , diagnosis, or treatment of persons
preventive or promotive health purposes
service provided by any healthcare para-professional
food services provided to patient
mortuary services

40. Second Schedule (Supply of Goods Determined As An Exempt Supply)
Categories
Items 5.
Transportation services
Passenger transportation (Bus, taxi and train)
ship or vessel licensed as passenger craft 6.
Tolled highway
The grant of any right to use a tolled highway on public road. 7.
Funeral, burial and cremation services
Any supply of services in a package in relation to ceremonial and tribute, disposition of the remains or memorialization.
Pre-need funeral plan program and for the purpose of this item

41. Exempt Supply Zero Rated Supply Citation and commencement
This order may be cited as the Goods and Services Tax (Zero-Rated Supply) Order 2014
This Order comes into operation on 15 September 2014.
Definition of Zero Rated Supply
A zero-rated supply is any supply of goods as determined in the First Schedule and supply of services as determined in the Second Schedule.
If any question arises as to whether any particular supply of goods or services is or not included in the First Schedule or Second Schedule, such question shall be decided by the Minister whose decision shall be final.
Rules for the interpretation of the First Schedule
The classification of goods specified in the First Schedule shall comply with the rules of interpretation in the Customs Duties Order 2012 [P. U. (A) 275/2012].

42. SUPPLY OF GOODS DETERMINED AS ZERO-RATED SUPPLY
FIRST SCHEDULE
SUPPLY OF GOODS DETERMINED AS ZERO-RATED SUPPLY 1.
Goods of any of the descriptions as in Appendix A of this Order. 2.
Medicaments and medical gases in the National Essential Medicines List issued by the Ministry of Health and approved by the Minister and put up in measured doses or in forms of packaging for retail sale. 3.
Goods supplied to a designated area from Malaysia other than a designated area. 4.
Goods for use as stores on a voyage or flight to or from a place outside Malaysia or as merchandise for sale by retail to persons carried on such a voyage or flight to or from a place outside Malaysia in a ship or aircraft. 5.
Goods for use as ship spares on a voyage or flight to or from a place outside Malaysia

43. Cont… 6.
i) The supply of treated water under the Water Services Industry Act 2006
[Act 655] by licensee licensed by the National Water Services Commission
to domestic consumer irrespective of minimum or non usage.
ii) The supply of treated water excludes distilled water, de-ionised water,
oxygenised water and mineral water. 7.
The supply of the first 300 units of electricity to a domestic household irrespective of minimum or non-usage for a minimum period of twenty eight days per billing cycle. 8.
The supply of raw materials and components made to a person who belongs in a country other than Malaysia for the treatment and processing of goods by a taxable person who is approved under the Approved Toll Manufacturer Scheme.

44. Second Schedule (Supply of Goods Determined As An Zero-rated Supply)
Categories
Items 1.
The following services which its supply directly benefit a person wholly in his business capacity (and not in his private or personal capacity)
ship and aircraft handling services in the port or airport;
navigation services supplied in relation to a ship or aircraft supplied in a port or airport;
salvage services supplied in relation to a ship or aircraft;
repair, maintenance and installation services supplied in relation to a ship or aircraft including parts incorporated;
surveying or classification services supplied in relation to a ship or aircraft; or
brokerage and agency services supplied in relation to a ship or aircraft. 2.
Handling services
stevedoring and porterage;
loading, unloading, reloading, stowing, securing and shifting cargo for the use of cranes and weighing machines; 3.
Transport services in relation to passengers or goods
from a place outside Malaysia to another place outside Malaysia
from the last exit point in Malaysia to any place in other country;
from a place outside Malaysia to the first entry point in Malaysia.

45. Appendix A 1. Basic food items rice, flour, sago, dhal sugar and salt
Categories
Details 1.
Basic food items
rice, flour, sago, dhal
sugar and salt
cooking oil (coconut, palm and groundnut)
spices
infant milk
yellow mee, kuey teow, laksa and beehoon
white and whole meal bread 2.
Agriculture products
paddy
fresh vegetables - potatoes, spinach, mushroom, beans, peas
all types of fruits whether local or imported
Local fruits
Imported fruits
Bananas, manggoes, melon, durian, Tropical fruits
Kiwi, strawberries, apples, pears
In table

46. Appendix A Categories Details 3. Poultry and meat
cow, mutton, buffalo and swine
- Pure –bred breeding
animals
- Tongues, Livers
chicken and duck including eggs
- Carcasses and half-
carcasses
- Other cuts with bone in
- Boneless 4.
Seafood's
salted fish and anchovies
- Livers and roes
- Eels 5.
Utilities
Water supply (domestic)
First 300 unit of electrical band supply (domestic) 6.
National Essentials Medicine
Covered 320 chemical entities
Consist almost 2,9000 medicine brands 7.
Books
Children coloring books
Exercise and reference books
Text books
Dictionary
religious text
Newspaper

47. Relief Order Person Goods 1. The Yang di-Pertuan Agong
All goods excluding petroleum 2.
The Ruler of any State including the Ruling Chiefs of Negeri Sembilan, and the Yang di-Pertua Negeri of Melaka, Pulau Pinang, Sabah and Sarawak 3.
Federal or State Government Department
All goods excluding petroleum and imported motor cars 4.
a)Private educational institution b)Secondary schools registered under the Majlis Amanah Rakyat Act 1966 [Act c)Private higher educational institution registered under the Private Higher Educational Institutions
Multimedia equipment directly used as a teaching aid.
Equipment for science and linguistic laboratory.
Tools and equipment for vocational studies.
Chemicals, solution and gas for the use in science laboratory.

48. Relief Order
Person
Goods 5.
Private hospital established under the Private Healthcare Facilities and Services
Medical Equipment 6.
Private charitable entity for persons with disabilities
Artificial limbs
Wheelchair
Electrically/mechanically adjustable bed designed for handicapped
Braille embossers
Pick-up sticks
Text telephone for the dumb
Whistling cup for blind people
White canes for blind people
Specialize footwear
Hearing Aid
Low vision aid 7.
Private charitable entity
Goods excluding motor vehicles and petroleum 8.
Foreign travel writers and journalists
Equipment normally used by travel writer and journalist

49. Relief Order 9. 10 Goods excluding motor vehicles and petroleum Person
Foreign national and any Malaysian holding permanent resident (PR) status or valid working permit of any foreign country
One motor vehicle of any description or one motor cycle 10
Goods excluding motor vehicles and petroleum
Wine, spirit beer or malt liquor not exceeding 1 liter in all
Tobacco not exceeding 225 grams (equivalent to 200 cigarettes)
Wearing apparels not exceeding 3 pieces
Footwear not exceeding one pair
Food preparation to a total value not exceeding RM 75.00
Portable electrically or battery operated appliances for personal care and hygiene not exceeding 1 unit each
All other goods (including souvenirs and gift) other than (i) and (ii) of this column to a total value not exceeding RM
In respect of goods from Langkawi, Labuan or Tioman, all other goods (including souvenirs and gifts) other than (i) and (ii) of this column to a total value not exceeding RM

50. Relief Order Person Goods 11. Any person entering Malaysia
Used portable articles other than household effects
12.
The driver/rider
One motor vehicle of any description or one motor cycle registered in and transported from Labuan or Langkawi and subsequently returned to Labuan or Langkawi
13.
Any person
Goods from principal customs area sent to designated area for repair or reprocessing and subsequently returned to principal customs area
14.
The importer
Goods imported into principal customs area for repair and subsequently re-exported
15.
Goods exported and subsequently re-imported for repair or reprocessing.
16.
Any public body
Goods taken as sample for regulatory and enforcement purposes.
17.
Production samples.
18.
Pallets and empty containers including bottles, drums, flexi-bags and cylinders exported and subsequently re-imported

51. Relief Order Person Goods 19. The importer
Pallets and empty containers including bottles, drums, flexi-bags cylinders imported for the purpose of refilling with the goods and subsequently re-exported.
20.
Filled containers including bottles, drums, flexi-bags, and cylinders, on their second and subsequent importation in the case of foreign manufactured containers, imported with their contents intended for local use and subsequently re-exported empty.
21.
Any person importing goods using air courier services
All goods excluding cigarette, tobacco and intoxicating liquor
22.
All goods in transit
23.
Any Person
Personal and household effect excluding motor vehicles
24.
Coffin inclusive of human corpses, human remains, human bones, or urn containing cremated human ashes.

52. Relief Order Person Goods 25.
Persons entitled to diplomatic privileges under the Diplomatic Ordinance 1949 and Diplomatic Privileges (Vienna Convention) Act 1966 [Act 636] respectively
Goods excluding petroleum
26.
The Malaysia- Thailand Joint Authority (MTJA)
The joint operating company (JOC) and the ventures of the production
sharing contract signed with MTJA
Goods under the Joint Development Area (JDA) Master Exemption List which will be used directly in the JDA
27.
Any person
Crude petroleum and condensates falling under heading and raw gas falling under heading of the prevailing Customs Duties Order
28.
Supplies made in a fund raising event

53. Relief Order Person Goods 29. Developer or land owner
Supply of land by the developer or land owner to the government, local authority or any other person in compliance of the requirement by the Government or local authority for the purpose of providing public amenities and public utilities for no consideration or for a nominal value
30.
Duty free shop licensed under the Customs Act 1967
All goods supplied at a duty free shop
31.
Any person
Goods and services supplied within Joint Development Area (JDA)

54. Relief Order Person Goods 32.
a)The Malaysia-Thailand Joint Authority (MTJA)
b)The joint operating company (JOC) and the venturers of the production sharing contract signed with MTJA
Goods not under the Joint Development Area (JDA)
Master Exemption List which will be used directly in the JDA
33.
Public higher educational institution registered under the Education Act 1996, Universities and University Colleges Act 1971 [Act 30] and Universiti Teknologi MARA Act 1976 [Act 173]
Equipment and materials