1.

Besides, the implementation of GST did not burden the businesses even the GST is imposed at every
level of the supply chain. The tax elements would not become the part of production costs as the GST
paid on the inputs by the businesses is claimable. Hence, the cost of production of the businesses
would not be affected as the input tax incurred at the previous stage is always be deducted by the
businesses in the next step of supply chain, so it does not matter how many stages where a particular
goods and services go through the supply chain. Moreover, the burden of taxpayer would not
increase with the proposed implementation of GST as the income tax rate is not increasing thus tax
burden of citizen will not increase when income level increased.

2. GST can help the diversification of income sources for the government, instead just relying on income
tax and petroleum tax alone.

3. Replacing the GST with SST would be a step backward could lead to higher cooperate and income
tax.GST is more equitable and progressive tax compare to SST. The more you consume the more you
pay because of the GST we have been able to reduce cooperate tax and personal income tax . Last
year, Malaysia collected 41 million from GST. If we go back to SST at the existing rate we only collect
20 million. There’s a gap with another 20 million. How do you sustain loss of 20 million?

4. Although some establishments make the SST known to us, other companies may have included the
SST in their prices without the consumers knowing about it. Hence when the GST is included in the
bill, consumers would only see it as an additional cost. This is a significant concern as when the GST is
implemented; we will see it in all our bills. Smaller establishments may be exempted from charging it,
but this is also misleading as these businesses have already bourn part of the tax when acquiring their
materials and products. To apply for a refund will require them to register and be subjected
to audits, which some businesses especially new SME's may be hesitant to do. So in this case, they will
resort to raising their prices.

5. Tax avoidance is also something we must not let continue, with GST it get to minimize the
occurrences of tax evasion(illegal tax). The implementation of the GST will actually enable the
government to conduct tax restructuring as the current Sales and Services Tax (SST), that was set-up
in the 70s, is not robust enough to handle the continuous growth of the business environment in the
country.
6. the standard of living to Malaysian consumers and businesses can be improved as the government can
have more fund to use for the country development purposes in social infrastructure such as health
facilities and institutions, educations and public facilities due to the increment of revenue from the
collection of GST. The government has provided affordable and quality healthcare, affordable housing,
a first-class transportation system such as the Mass Rapid Transit system, a quality education system as
public universities have improved in their global rankings, while the median income level has
improved by 6.6 per cent from 2014 to 2016.
Therefore, the introduced of GST can improve the Malaysian standard of living by the larger funding available
to invest for existing improvement and better future development.
GST give a lot of benefit to the people ( duit gst)

6. Businesses do get benefits from the implementation of GST as the GST paid on the business
inputs can be claimed as tax credit. As such, it is estimated that the cost of doing business will decrease
by an amount of RM4.3billion inclusive of a saving of RM1.4billion by exporters on their business
inputs. The reduction in the business costs will make the local products and services more competitive
in the domestic and international markets. GST is also expected to improve tax compliance and is easier to
administer due to its self-policing feature. With the impose of GST, bureaucracy in the government’s delivery
system will be significantly reduced.

7. The GST is seen as an efficient tax system which the government needs to increase its revenue. It
hopes to end reliance on direct taxes, such as income tax and oil-based revenue which cannot keep
up with increasing government expenditure. As it is, the government has to borrow more each year to
cover deficits in spending. The government has initially set 4% as a starting rate. This will eventually
increase together with the income tax rate as seen in most countries with similar consumption taxes.
Singapore started with a 3% rate which now stands at 7%. Most European countries have
consumption taxes in excess of 20%. As consumption has an upward trend and is usually stable even
in a recession, the GST will provide the government with the stable income that it needs.