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This Industry Guide is prepared to assist you in understanding the Goods and Services Tax (GST) and the related Tourist Refund Scheme (TRS). This guide will explain to you:
GST is a multi-stage tax on domestic consumption. GST is charged on all taxable supplies of goods and services in Malaysia except those specifically exempted. GST is also charged on the importation of goods and services into Malaysia.
Payment of GST is made in stages by the intermediaries in the production and distribution process. Although the tax is paid throughout the production and distribution chain, it is ultimately passed on to the final consumer. Therefore, the tax itself is not a cost to the intermediaries and does not appear as an expense item in their financial statements.
In Malaysia, a person who is registered under the Goods and Services Tax Act 2014 is known as a GST registered person. A GST registered person is required to charge output tax on his taxable supply of goods and services made to his customers. He is allowed to claim input tax credit on any GST incurred on his purchases which are inputs to his business. Thus, this mechanism would avoid double taxation and only the value added at each stage is taxed.
Common features and the main key players under the TRS are:
A tourist shall be entitled to the refund of GST under the TRS if s/he satisfies the following conditions:
You may claim refund on the GST charged and paid on goods purchased from an Approved Outlet, except for the following:
A tourist claiming a GST refund under the TRS must comply with the following requirements at the time of purchase of the eligible goods at the Approved Outlet:
The tourist should be ready to present the tax invoice or receipt, the completed original refund form and the eligible goods for export to an RMCD Officer for verification at the GST Customs Refund Verification Counters prior to departure from Malaysia. The GST Customs Refund Verification Counters are located landside (before check in for unaccompanied luggage) and airside (after immigration control for accompanied luggage) at each of the 8 international airports in scope of the TRS. The tourist should also provide the RMCD Officer with:
GST The Approved Refund Agent’s counters will be located either landside or airside, or both, at each airport. Where there is no Approved Refund Agent counter airside, a mailbox will be provided to allow the tourist to post their GST Refund Forms for processing by the Approved Refund Agent using stamped addressed envelopes provided by the Approved Outlet.
After the original refund form has been endorsed/verified by the RMCD Officer, the tourist shall not part with the goods or give them to another person, except to the counter staff for checking in.
The goods shall not be taken out of the International Airport Departure Hall after the original refund form has been endorsed by the RMCD Officer unless otherwise approved by RMCD.
The refund form that has been endorsed by the RMCD Officer shall be provided to the Approved Refund Agent either personally at the Approved Refund Agent’s counter or by post within two months from the date of RMCD endorsement. The endorsed refund form can also be put into a TRS mail box before departing. The TRS mail box shall be located airside close to the GST Customs Refund Verification Counter.
The refund must be made by the following mode of payment:
In order to participate in the Tourist Refund Scheme in Malaysia, a Merchant must:-
In order to be appointed as Approved Outlets the merchant will have to undergo the following procedure:
Further explanation on appointment of Approved Outlet, please refer to http://business.globalblue.com/my_en/
Jewellery merchants who become Approved Outlet under TRS will have to adopt the following mechanism: