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GST

Definition:

Goods and Services Tax - A percentage tax on the supply of goods and services that are taxable. The cost of the GST is borne by the final consumer. GST is a value added tax. Countries that implement GST are Australia, Canada, New Zealand, Singapore, Hong Kong and India. As of end of 2009, Malaysia was planning a GST of 4%.

Cukai Barangan dan Perkhidmatan

Merupakan peratusan cukai ke atas bekalan barangan dan perkhidmatan. Kos cukai ditanggung oleh pengguna terakhir. GST merupakan cukai tambah nilai dan dilaksanakan di negara-negara seperti Australia, Kanada, New Zealand, Singapura, Hong Kong dan India. Pada akhir tahun 2009, negara Malaysia berancang mengenakan GST pada kadar 4%.

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