TaXavvy Stay current. Be tax savvy. Amendment to Goods and
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TaXavvy Stay current. Be tax savvy. Amendment to Goods and
31 March 2015 | Issue 7-2015 TaXavvy Stay current. Be tax savvy. Amendment to Goods and Services Tax Orders and Regulations www.pwc.com/my 2 Amendment to Goods and Services Tax Orders and Regulations The following Goods and Services Tax (GST) amendment Orders and Regulations have just been gazetted: • • • • GST (Amendment) Regulations 2015 [PU(A) 56/2015] GST (Exempt Supply)(Amendment) Order 2015 [PU(A) 57/2o15]; GST (Zero-Rated Supply)(Amendment) Order 2015 [PU(A) 58/2015];and GST (Relief)(Amendment) Order 2015 [PU(A) 59/2015]. Please refer to the official portal of the Attorney-General’s Chambers (http://www.federalgazette.agc.gov.my) for the above Orders and Regulations. The above GST amendment orders [i.e. PU(A) 57, 58 and 59 of 2015] came into operation on 30 March 2015. In respect of the GST amendments regulations [PU(A) 56/2o15], Regulations 3, 4, 5 & 6 come into operation on 1 April 2015 while the rest came into operation on 30 March 2015. TaXavvy Issue 7-2015 Let’s talk Email Telephone Wan Heng Choon [email protected] +60(3) 2173 1488 Raja Kumaran [email protected] +60(3) 2173 1701 Dato’ Tan Kwong Jin [email protected] +60(3) 2173 1808 Nicolaos Giannopoulos [email protected] +60(3) 2173 0833 Hanita Ahmad [email protected] +60(3) 2173 0202 Yap Lai Han [email protected] +60(3) 2173 1491 GST / Indirect tax Name Kuala Lumpur Penang / Ipoh Tony Chua [email protected] +60(4) 238 9118 Johor Bahru Benedict Francis [email protected] +60(7) 222 4448 Melaka Teh Wee Hong [email protected] +60(3) 2173 1595 Au Yong [email protected] +60(6) 283 6169 Jennifer Chang [email protected] +60(3) 2173 1828 Labuan You may also get in touch with your regular PwC contact. pwc.com/my TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. Whilst every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs. © 2015 PricewaterhouseCoopers Taxation Services Sdn Bhd. All rights reserved. "PricewaterhouseCoopers" and/or "PwC" refers to the individual members of the PricewaterhouseCoopers organisation in Malaysia, each of which is a separate and independent legal entity. Please see www.pwc.com/structure for further details.