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GST: can Singapore and Malaysia learn from each other?

Published Thu, Mar 12, 2015 · 09:50 PM
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TWENTY years after Singapore introduced a goods and services tax (GST), its neighbour is finally embarking on the same journey.

Malaysia's GST, which is due to take effect in a few days' time on April 1, will share many similarities with its Singapore counterpart but will also have some unique quirks of its own. After the Singapore government released its Budget in February, we focus on some of the key differences in the Malaysian GST vis-à-vis the Singapore GST and consider whether there is cause for either jurisdiction to learn from the other's GST model.

GST AUDIT FILE

In 1994, the Internet was still in its infancy and much of taxpayers' interaction with the tax authorities was in paper form. The growth of the Internet and the development of new tec…

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