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Isnin, Disember 02, 2013

Mmg kuat lobi betul la mamat ni!!

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Seronok mahfuz bean.. mmg kuat lobi betul mamat ni..

Datuk Mahfuz Omar dilantik sebagai Ketua Penerangan PAS Pusat sesi 2013-2015.

Tujuh AJK yang dilantik terdiri daripada Datuk Mohd Amar Abdullah, Datuk Abu Bakar Chik, Abang Ahmad Kerdee Abang Masagos, Mohd Hussin, Asmuni Awi, Zulkiflee Mohd Omar dan Dr Muhaimin Sulam.

Pelantikan itu dibuat dalam Mesyuarat Jawatankuasa PAS Pusat yang pertama di Pejabat Agung PAS, semalam.
Berikut kenyataan penuh beliau.

Adalah dimaklumkan bahawa Mesyuarat Jawatankuasa PAS Pusat yang pertama selepas Muktamar Agung Tahunan PAS ke 59 yang baru sahaja berakhir pada minggu yang lalu telah diadakan pada hari ini, Ahad 1 Disember 2013 di Pejabat Agung PAS Pusat.

Mesyuarat ini telah dipengerusikan oleh Presiden Parti, dan dihadiri oleh Timbalan Presiden, semua Naib Presiden, dan Ahli Jawatankuasa PAS Pusat.

Mesyuarat telah berbincang dan membuat keputusan jawatan lantikan mengikut perincian berikut:

1. Setiausaha Agung PAS - Datuk Mustafa Ali
2. Bendahari - YAB Datuk Ahmad Yakob
3. Ketua Penerangan - YB Datuk Mahfuz Omar
4. Pengarah Jabatan Pilihanraya PAS Pusat – YB Dr Mohd Hatta Ramli

Persuruhjaya PAS Negeri/ Wilayah:

1. Kelantan - YAB Datuk Ahmad Yakob
2. Terengganu - YB Ustaz Saiful Bahri Mamat
3. Pahang – Datuk Tuan Ibrahim Tuan Man
4. Johor - YB Aminulhuda Hassan
5. Melaka – Adly Zahari
6. Negeri Sembilan - Mohd Taufek Abdul Ghani
7. Selangor - YB Iskandar Abdul Samad
8. Perak - Razman Zakaria
9. Kedah - YB Datuk Mahfuz Omar
10. Perlis - YB Mohd Shukri Ramli
11. W Persekutuan – Mohammad Noor Mohammad
12. Sabah - Mohd Aminuddin Aling
13. Sarawak – Adam Ahid

Manakala Ahli Jawatankuasa PAS Pusat yang dilantik adalah terdiri daripada:

1. YB Datuk Mohd Amar Abdullah
2. Datuk Abu Bakar Chik
3. Abang Ahmad Kerdee Abang Masagos
4. Mohd Hussin
5. Asmuni Awi
6. Zulkiflee Mohd Omar
7. Dr Muhaimin Sulam

Adalah juga dimaklumkan bahawa pelantikan jawatan Penolong Setiausaha Agung PAS dan Pesuruhjaya PAS NegeriPulau Pinang akan dibuat dalam mesyuarat bulanan Jawatankuasa PAS Pusat yang dijadualkan pada 17 Disember 2013 nanti.

Apa yg boleh diharap lg dlm PAS..

Selasa, November 12, 2013

Lies, damned lies, and statistics.

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source : GSTINFO

We read the comments by Penang Institute’s Dr. Lim Kim Hwa and Ooi Pei Qi on the recently announced GST with some interest (http://www.freemalaysiatoday.com/category/nation/2013/10/26/think-tank-gst-is-an-additional-tax/).



According to them: “Our analysis shows that GST is a regressive tax where lower income
households will bear a higher tax burden than higher income households.”

They went on to give examples of how this is calculated from their 24,768-strong survey group.

Their study showed that households earning RM2,500 a month would have to bear an additional 2.67% of their income towards GST while households earning RM605 a month would pay an additional 2.35%.

The rich on the other hand, those with a monthly household income of RM30,815, would only pay a mere 1.32% in additional taxes a month.

Let’s examine this for a moment:

RM605 x 2.35% = RM15*
RM2,500 x 2.67% = RM67*
RM30,815 x 1.32% = RM407
*All values rounded up

How do the rich end up paying less? They pay less as a percentage of their earnings – of course, they make more. It doesn’t mean that through GST the poor are going to pay exorbitantly more. In fact, it could all even out (read our take on this here à http://goo.gl/cPxEsY).  

The poor people in question here probably don’t even know that they’re already being taxed by businesses thanks to the effect of cascading and compounding tax found in the current SST system. For all we know, they’re paying more than 3%.

We see a fixation with the notion that poor people will suffer because of the GST. But rather than stand against a taxation system that most of the world would attest to being the right way forward, why not look instead at how we can help the poor increase their income? After all, aren’t we all working towards becoming a high income nation? Is their income supposed to remain the same forever?

Instead of focus on a slight adjustment in taxes, look at how we can help the poor increase their income so they can earn an additional RM100 (and more) every month to compensate for any tax adjustments.

It’s time us Malaysians focused on making better people of ourselves, add value to what we can offer, and work hard towards becoming that high income nation that we so crave for. Look at the bigger picture.

Sorry, a bit emo with this one. J

Ahad, November 03, 2013

Dap terus pertikaikan kalimah Allah

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Mmg biadap Dap ini.. walaupun telah diputuskan oleh mahkamah namun masih pertikaikan penggunaan kalimah Allah khas utk Islam sahaja..
Ngar kor ming dgn jelas pertikaikan kalimah Allah yg tidak boleh digunakan di Malaysia oleh pihak Kristian.. dengan membandingkan Indonesia yg ramai penganut Islam tetapi kalimah Allah boleh digunakan oleh pihak Kristian di sana.
Ianya adalah tindakan jelas untuk menghasut pihak Kristian membenci kerajaan. Sedangkan keadaan dan perlembagaan berbeza antara Malaysia dan Indonesia.
Tindakan provokasi pembangkang harus dihentikan segera dan pihak berkuasa perlu ambil tindakan supaya tiada lagi isu ini menjadi polemik yang tidak berkesudahan.

Azizan dan Umno sentiasa saling menghormati

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Bukan rahsia lagi hubungan Azizan dan Umno sememangnya baik dan saling menghormati..

Inilah cara baik sebagai seorang pemimpin walaupun berbeza fahaman politik tetapi mengamalkan politik matang..

Bukan macam pembangkang sekarang.. mempunyai mentaliti tidak matang sehingga perkara melibatkan hal yg tidak patut di kompromi seperti isu bangsa, agama dan negara juga dijadikannya bahan politik seperti kalimah Allah, hak bumiputera..

Namun apabila ada pemimpin yang baik dan matang seperti ini.. mereka tidak disukai oleh pemimpin dalaman Pas sendiri yg mahu menjatuhkan Azizan.. kita ingat bagaimana Azizan teruk diserang oleh dalaman Pas sendiri. 



Sabtu, November 02, 2013

Kenapa perlu tolak Pas 14

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PAS gagal pertahankan Kalimah Allah.. Apatah lg Hudud!!

Jepp Juara Super Spontan 2013

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By: AbangNara

Semalam telah pun berlangsung finale Super Spontan 2013. Abang Nara satu keluarga pakat tengok beramai-ramai. Memang kelakar. Finalistnya ialah Johan, Jepp, Nabil, Tauke, Rahim dan Yus. Kesemuanya memang hebat-hebat dan kreatif ketika membuat lawak secara spontan.

jepp juara super spontan

Secara jujur, lawak Johan memang tampak lebih menarik berbanding peserta-peserta lain pada malam tersebut. Namun begitu, rezeki akhirnya berpihak kepada Jepp yang dinobatkan sebagai juara sekaligus membawa pulang RM100,000 tunai dan sebuah kereta Nissan Silphy 2.0. Jepp turut mendahului undian daripada awal,

jepp juara super spontan

Tempat kedua pula dimenangi oleh Johan yang membawa pulang wang tunai RM50,000. Nabil pula memenangi RM25,00mpat0 selaku pemenang tempat ketiga. Tiga pemenang saguhati, Yus, Rahim dan Tauke masing-masing membawa pulang RM5,000. Tahniah diucapkan kepada semua pemenang dan peserta yang telah berjaya menghiburkan hati ribuan para penonton.

Sumber: Beautiful Nara..

Jumaat, November 01, 2013

Man jailed 5 months for squeezing colleague's breast

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A former management trainee at a five-star hotel was on Friday put behind bars for five months for squeezing his colleague's breast.

SINGAPORE: A former management trainee at a five-star hotel was on Friday put behind bars for five months for squeezing his colleague's breast.
The accused, an Indian national, had lured his 36-year-old colleague into a room in May this year by pretending there were plates to be cleared.
The victim wanted to leave after realising this was not the case.
But the accused blocked her way and grabbed the victim by her arms.
The 33-year-old man managed to kiss the victim on her cheeks.
While kissing the woman, the accused used his hand to squeeze her right breast.
After some time, the victim managed to break free from the accused and left the room to make a report.
The court heard in mitigation that the accused's wife gave birth recently.
To support his family, the accused came to Singapore to work.
Describing it as "one temporary moment of madness", the defence said the accused is remorseful.
In sentencing, District Judge Mathew Joseph said the accused acted with pre-meditation and put fear into the victim with his acts.
The maximum penalty is a jail term of two years, a fine and caning. 

Dahsyat taktik Pas di PRK Sg Limau

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Nampaknya taktik PAS di Sg Limau suka jual nama orang lain untuk kepentingan calon PAS.. sebagaimana PAS terdesak tipu gambar calon PAS dgn Allahyarham us Azizan.. kali ini calon PAS juga menumpang populaiti MB Kedah yg baru ni.. Mukhriz Mahathir..

Nampak sangat PAS terdesak untuk popularkan calon mereka yang kini kelihatan teringgal belakang calon BN..

Ps: calon PAS dan minta maaf ke kpd keluarga us Azizan sbb tipu gambar ni??

Kenapa perlu tolak Pas 13

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Kenapa perlu tolak Pas 12

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Kenapa perlu tolak Pas 11

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Kenapa perlu tolak Pas 10

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Kenapa perlu tolak Pas 9

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Kenapa perlu tolak Pas 8

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Kenapa perlu tolak Pas 7

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Kenapa perlu tolak Pas 6

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Kenapa perlu tolak Pas 5

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Kenapa perlu tolak Pas 4

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Kenapa perlu tolak Pas 3

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Kenapa perlu tolak Pas 2

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Kenapa perlu tolak Pas 1

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Masjid pun jadi mangsa politik PAS

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#PRKSgLimau- Kalau sudah taasub sangat.. pagar masjid pun ditutupi dengan bendera PAS..#BeraniHijrah



Kalau dahulu awal kedatangan Islam masjid ialah tempat perpaduan umat Islam.. tapi dalam PAS masjid ialah tempat tabur fitnah.. dan memecahbelahkan umat Islam..

Rm 350 umpan Pas utk pengundi luar di Sg Limau

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Kempen Bn di Sg Limau mendapat sambutan yang  baik.. sebagai mana diketahui Sg Limau ada kubu kuat Pas.. Bn tidak pernah menang selepas Pru 1990.

Namun fokus Bn adalah mohon supaya diberikan peluang utk berkhidmat kpd pengundi Sg Limau.. jika menang ianya adalah satu bonus namun jika dapat mengurangkan majoriti ianya juga dianggap sebagai satu kejayaan..

Pas pula telah menyediakan sebanyak Rm 350 utk pengundi luar.. ianya utk memastikan pengundi luar yg balik terdiri dr anak 2 muda balik menokong Pas.

Kempen Bn juga mendapat sambutan yang menggalakkan.  Contohnya di Bukit Choras kedatangan Timbalan Perdana Menteri, Tan Sri Muhyiddin Yassin disambut dengan baik. Walaupun ada golongan yang cuba melakukan provokasi, tetapi sebenarnya penduduk di kampung berkenaan keluar beramai-ramai untuk melihat kedatangan pemimpin negara itu.

Tanpa bertanyakan Pengetua Madrasah Mazahirul Ulum di Bukit Choras, menyokong pihak mana, Muhyiddin telah meluluskan bantuan sebanyak RM400,000 untuk menyiapkan bangunan sekolah berkenaan yang sekian lama terbengkalai.

Bantuan itu memang melegakan pengurusan madrasah itu yang ditubuhkan pada tahun 1995 yang kebetulan pula merupakan kali pertama Pas bertapak di Sungai Limau.

Banyak lagi peruntukkan diluluskan iaitu peruntukan kepada Sekolah Menengah Agama Nahdzah (RM3 juta), peruntukan kepada 12 sekolah lain (RM1.2 juta), Insentif Program Bantuan Azam Tani Mara (RM802,700), bantuan zakat Agrobank (RM19,700), pinjaman TEKUN (RM30,000), peruntukan Masjid Simpang Empat (RM300,000), sumbangan kepada badan persatuan guru-guru KAFA dan 33 masjid lain (RM118,000).

Bantuan baiki rumah (RM1 juta), pemberian cermin mata (RM1.18 luta), peruntukan kepada jeti perikanan (RM500,000), peruntukan untuk tukun tiruan (RM2.5 juta) dan peruntukan untuk Sekolah Jenis Kebangsaan Cina (RM2 juta).

Khamis, Oktober 31, 2013

Husband commits suicide, after wife uploads wedding pictures on FB

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upo
In a bizarre yet sad story, a software engineer from Chennai working in a reputed MNC killed himself after having a tiff with his newly wed wife over photos uploaded to Facebook.
Chandan Kumar (29) from Jharkand and wife Sandhya from Chennai got married against his parent’s wishes in a church in Chennai recently. Sandhya was christian and Chandan’s hindu family opposed his wedding it seems yet they decided to get married in a church with blessings from Sandhya’s family.
After the wedding Sandhya posted the photos on Facebook and tagged them with Chandan which his cousins in Jharkand noticed and informed his parents about.
His parents had immediately contacted Chandan and expressed that they were deeply hurt and upset, and that he remove the photos immediately from Facebook. But Sandhya disagreed to this and bitterness ensued between the couple soon after. Police after enquiry said Sandhya did not want to remove the photos of their legitimate marriage.
On Saturday night they had a heated exchanged and slept in different rooms but Sunday morning as Chandan did not come out of his room, Sandhya opened it to find to him hanging and dead. He had left a suicide note. According to the note by Chandan, he said he still loved his wife but was very upset that she did not remove the photos and hence decided to end his life, as reported in Younews. in.
Chennai police are still investigating the case.

Tuduhan biadap oleh blogger sex : UMNO adalah dalang penangkapan saya

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UMNO lagi... rasanya dah bosan dengar asyik ada pihak yang menyalahkan UMNO terhadap apa yang mereka sendiri lakukan.. sedangkan apa yng disentuh ialah tentang agama dan bukan Politik.. 

Kenapa perlu salahkan UMNO.. atau ini mmg dah jadi ajaran Blogger Seks berfahaman Pakatan Rakyat ini utk menyalahkan UMNO.. 

Terbaru Pasangan penulis blog seks Alvin Tan dan Vivian Lee mendakwa kekecohan berhubung gambar 'Bak kut teh' yang dimuat naik di Facebook pada Ramadan lalu disebabkan orang-orang Islam sensitif dan beremosi selain mendakwa ia diprovokasi oleh sesetengah pemimpin Umno. Klik sini 

Rasanya dah biadap sangat di Alvin Vivian ni.. pasangan ini harus tahu bahawa apa yang mereka sentuh bukan berkaitan politik.. tetapi agama.. dengan tepat.. AGAMA ISLAM..

Kepada Blogger seks ini "Jadi jangan libatkan politik terhadap kesundalan anda terhadap agama Islam"..

Sesiapapun yang beragama Islam akan terasa hati jika agama Islam di permainkan.. kecuali hati mereka tidak ada keimanan dalam diri mereka.. bukan sahaja Islam tetapi jika agama lain dipermainkan juga mereka mesti terasa hati..

Cheryl Samad Selamat Lahirkan anak perempuan..

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Alhamdulillah.. inilah kalimah yang akan terpancul melihat rezeki anak yang baru dilahirkan.. 
Dalam diam rupa-rupanya Cheryl Samad telah pun bergelar ibu pada 18 Oktober yang lalu. Jutaan tahniah diucapkan kepada Cheryl dan suami atas kelahiran bayi perempuan yang diberi nama Stella. Berita baik ini telah dikongsi oleh Cheryl menerusi akaun Instagramnya semalam.
gambar anak cheryl samad
Keterujaan Cheryl Samad bergelar ibu dapat dilihat menerusi status yang dikongsinya seperti di bawah:-
Meet our little girl, Stella.We’ve been waiting for her for a long time.She finally arrived on Friday the 18th of October. We feel very blessed.
gambar anak cheryl samad
Cheryl Samad telah pun berkahwin dengan Ng Ping Ho pada 30 April 2011. Semoga dengan kehadiran cahaya mata ini akan memeriahkan lagi keluarga mereka. Tahniah diucapkan kepada Cheryl dan suami. Selamat menjalani kehidupan sebagai ayah dan ibu.

baca seterusnya di Beautifulnara

Kebimbangan Melayu terhadap Dasar anti-bumiputra amalan PR kini menjadi realiti

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Kalau dahulu masih ramai yang agak sinis apabila diberitahu bahawa PR tidak memnperjuangkan kepentingan Melayu. Ramai yang melihat isu ini hanya untuk menakut-nakutkan rakyat terhadap kerajaan PR.

 Namun baru sahaja 2 penggal PR berkuasa.. setelah dulu kekejaman dan kezaliman PR tehadap peniaga Melayu di Pulau Pinang yang dihalau dari premis kedai mereka.. kini perkara ini berlaku pula di Kajang, Selangor.. setelah DAP di Pulau Pinang dan kini PKR di Selangor.

 Sebenarnya perkara ini sudah lama telah disebutkan PR yang mempunyai dasar anti-bumiputra kini semakin lama semakin jelas.. PR hakikatnya hanya mengikut telunjuk DAP.. PAS dan PKR langsung tiada suara dalam PR.. kerana mereka takut kehilangan sokongan kaum Cina.

Orang Melayu dan Bumiputra perlu menjadikan perkara ini sebagai tauladan kalau tidak mereka terpaksa mengemis walaupun mahu berniaga di negara sendiri.

PAS semakin kekurangan isu - Keluarga Azizan sedia memaafkan

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Isu salah faham mengenai kenyataan TS Muhyiddin selesai.. permohonan maaf diterima dengan hati terbuka oleh isteri Azizan, Puan Sri Faekah Sheikh Hamzah. “Saya sedia memaafkan dan percaya kemungkinan kenyataan itu disalah tafsir pihak tertentu dan disebarkan secara tidak betul,” katanya, ketika dihubungi, semalam.
Nampaknya PAS semakin kekurangan isu.. jangan buat fitnah lagi ya..

Rabu, Oktober 30, 2013

Antara 2 berani.. Bn vs Pas

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Dosa2 Pas pd Us Azizan

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Isu kenyataan TS Muhyiddin selesai : Ketua Dewan Pemuda PAS Kedah

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Inilah sikap matang yang ditunjukkan Ketua Pemuda PAS Kedah.. apabila menganggap kes kenyataan TS Muhyiddin yang disalah anggap telah selesai. Dia mengakui PAS hanya menerima kes tersebut dari sumber kedua.

Beliau sendiri telah menyerahkan memorandum rasa terkilan PAS terhadap Tan Sri Muhyiddin, namun beliau juga menyatakan TS Muhyiddin sebagai pemimpin besar dengan rendah diri memohon maaf jika kenyataan beliau di salah tafsir dan minta semula semua pihak untuk melihat fakta semula.




Tahniah dan Terima Kasih kepada Tan Sri Muhyiddin kerana bersifat merendah diri dan berjiwa besar apabila dengan rendah diri meminta maaf.. mungkin ini adalah salah cakap dari beliau atau salah faham itu no2.. yg penting minta maaf sesama Islam..


Selasa, Oktober 29, 2013

Pakatan Rahsia Suhakam dan Pas di Sg Limau

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Sumber : Sini 


Selepas mendapat maklumat, penulis segera menuju ke Regency Hill Resort yang terletak di puncak Gunung Jerai. Menurut sumber, satu mesyuarat sulit di antara pemimpin Pas dan SUHAKAM akan berlangsung di sana. 

Ternyata berita itu benar, sebaik tiba di sana, penulis melihat beberapa pemimpin Pas sedang daftar masuk ke bilik penginapan masing-masing. Sebahagian besarnya penulis tidak kenal, namun pasti mereka adalah orang-orang penting di dalam parti itu. 

Turut kelihatan adalah seorang penulis novel terkenal, Syed Hussein al-Atass atau lebih dikenali sebagai 'Pak Habib'. Namun penulis tidak pasti sama ada Pak Habib antara individu yang dijemput SUHAKAM menghadiri mesyuarat itu kerana beliau dilihat sendirian. 

Dengan lokasi yang strategik dan jauh dari orang ramai memungkinkan mesyuarat itu sangat penting dan ada kaitan dengan pilihanraya kecil yang sedang berlangsung. 


Soalnya, apakah peranan SUHAKAM dalam pilihanraya kecil di Sungai Limau? Adakah mereka bertindak sebagai penasihat dan membantu Pas mengatur strategi bagi memastikan kemenangan Pas di kawasan ini? 

Ataupun, mereka turut menyalurkan dana untuk kempen pilihanraya Pas memandangkan semua unit penginapan di tempah atas nama SUHAKAM? Difahamkan terdapat 24 unit penginapan dengan harga sewa RM420 semalaman. Jadi, SUHAKAM telah membelajakan sebanyak RM10,080 hanya untuk menyewa kesemua unit-unit itu. 

Jika benar, terbukti bahawa SUHAKAM adalah proksi kepada parti pembangkang. Dan penulis percaya, SUHAKAM adalah antara entiti yang diwujudkan berpaksi kepada parti pembangkang. 

SUHAKAM bukan diwujudkan untuk membela hak asasi manusia ataupun rakyat. Sebaliknya diwujudkan untuk merealisasikan agenda-agenda jahat pembangkang berjaya. 

Alhamdulillah.. Mizz Nina kini bertudung

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Hidayah Allah tiada siapa yang tahu.. 


Gambar comel Miss Nina yang dipetik dari laman instagram milik Noh Hujan.

Apapun yg penting semua doakan Mizz Nina terus kekal bertudung sehingga akhir hayat :)



Penyanyi Mizz Nina mengesahkan yang dia kini sudah pun berhijab selepas pulang daripada menunaikan Haji di Mekah pada Jumaat lalu bersama suaminya vokalis kumpulan Hujan, Noh Salleh, 29.
Pengurus penyanyi wanita itu, Joe Saiful, berkata, Nina atau nama sebenarnya Syazrina Azman, 33, bagaimanapun memberitahu dia masih belum bersedia untuk bertemu atau menjawab sebarang persoalan media mengenai perubahan imejnya itu.

"Buat masa ini Nina masih lagi belum bersedia bertemu media untuk bercakap tentang imej barunya itu.

"Tetapi dia telah mengesahkan pada saya bahawa buat masa ini dia memang sudah pun bertudung," katanya yang dihubungi mStar Online pada petang Isnin.

Tambah Joe, Nina memerlukan sedikit masa untuk tampil kepada media serta khalayak dengan imej yang bersesuaian.

"Nina seorang yang sangat peka dengan imejnya sebagai selebriti dan apabila sudah berhijab, Nina sedang mencari imej yang bersesuaian sebelum tampil di khalayak.

"Dalam pada itu, banyak juga perubahan yang harus dilakukan dalam karier muziknya. Sebab itu dia perlukan masa. Diharap semua pihak dapat memahami situasinya," tutur Joe.

Mizz Nina juga merupakan anak kepada Pengerusi Kumpulan AmBank Malaysia, Tan Sri Azman Hashim.

Kantoi!!! : PAS bawa pengundi hantu..

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Nampaknya keadaan PAS semakin kritikal sekarang.. ceramah yang dibuat tiada sambutan di Sg Limau


nampaknya mereka dah ada cara untuk mereka menang

Pas kantoi bawa pengundi hantu!!
satu lori pengundi hantu dibawa oleh PAS!!

PAS takut kalah di Sg Limau..

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Jom tengok video Abby kantoi menipu..

 

 PAS semakin terdesak..

Isnin, Oktober 28, 2013

Anwar juga terlibat perkenalkan GST!!

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Adakah anda tahu Anwar Ibrahim juga terlibat perkenalkan GST!!


sumber : GstMalaysiaInfo atau ikuti di twitter  

GST causes PRICE increase??

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source : savemoney.my
As the Budget 2014 (tabled on the 25th of October 2013) announcement came, Malaysians awaited with bated breath on whether the government of the day will or won’t finally introduce a Goods and Services Tax (GST) in Malaysia.
For the full lowdown on what was announced in the budget, check out our complete Malaysia Budget 2014 review, as well as our Live Blog: Malaysia Budget 2014 – As it Happened blog post.
Alternatively, we covered the Malaysia Budget 2013 in similar fashion. Take a look at our Malaysia Budget 2013 – How the Budget Can Save You Money article.

Update: A GST of 6% was announced, with the abolishment of Sales Tax and Service Tax effective 1 April 2015.

Read our guide below to find out all about the GST, get the full low down on why it’s being introduced, and what it means for you!
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Wait, don’t we already have GST in Malaysia? I’ve seen it in some receipts…

Confusingly, there are 2 other indirect taxes already present in the Malaysian tax system. One of them is the Sales Tax (as per the Sales Tax Act 1972), and the other is the Service Tax (under the Service Tax Act 1975). Combined, they are usually referred to as the SST.
The Service Tax part  is the one that is sometimes confusingly referred to as the Government Service Tax (or “GST”) but it is not the usual use of the GST acronym worldwide, Goods and Services Tax.
Note that the Sales Tax and Service Tax are not to be confused with a “Service Charge” of 10% typically present in the hospitality industry (hotels, large restaurants etc.). This charge is not a tax, and the restaurant typically keeps the 10% (and maybe shares some of it with their staff).

Sales Tax – 10% tax on manufacturers and importers

The Sales Tax of 10% is collected from all manufacturers or importers who have yearly revenue of RM100,000 and above. Licensed manufacturers are to charge 10% sales tax on sales value of their manufactured products and to collect the tax from their customers, and remit to Customs every 2 months.
There are a number of items which have a special Sales Tax rate of 5%, and the following manufacturing and import activities are exempted from sales tax (ie. 0%):
  • All exports are exempted from sales tax.
  • Live animals, fish, seafood and certain essential food items including meat, milk, eggs, vegetables, fruits, bread, etc.
  • Medical and educational equipment including sports equipment, books, etc.
  • Photographic equipment and films.
  • Motorcycles not exceeding 200cc capacity, bicycles for adult use.
  • Machinery for textile industry, food preparation industry, paper and printing industry, construction industry, metal industry, etc.
  • Primary commodities including cocoa, rubber, etc.
  • Naturally occuring mineral substances, chemicals, etc.
  • Helicopters, aircraft, ships and other vessels.

Service Tax – 6% tax on service providers (and RM25-50 / year per credit card)

Previously 5%, raised to 6% in January 2011, the Service Tax applies to certain items in the service industry including food and drink outlets and tobacco. The tax also applies to professional and consultancy services provided by the professional firms or persons such as accountants, lawyers, engineers, architect, insurance companies, etc. and is also remitted to Customs authorities every 2 months.
This 6% Service Tax is the thing that is frequently called GST (Government Service Tax) although in international convention, GST normally stands for Goods and Services Tax.
Adding to the confusion is the recent introduction of a RM50 / year Service Tax for principal credit card holders (per credit card) and RM25 / year for supplementary credit card holders, both falling under this Service Tax nomenclature.

What is the Goods and Services Tax (GST)?

Known across the world as either GST or VAT (value added tax), it is a broad-based consumption tax (tax on your spending!) which affects all parties in a multi-stage taxation system across the value chain from manufacturing to sales, it is based on a tax-on-value-add concept which avoids duplication of taxes. This is in contrast to both the Sales and Service Tax in Malaysia which is just added at one stage (Sales Tax at manufacturer level, and Service Tax at consumer level).
The Goods and Services Tax in Malaysia (GST) was initially mooted by the federal government in 2011 to replace the existing Sales and Service Taxes, but was met with much resistance from the public at large, partially due to the implication of a price hike in essential goods and services, but also partially due to the lack of clarity around the current consumption tax systems in Malaysia.

How does GST work in Malaysia?

In the current tax regime, the 10% Sales Tax (on manufacturing and imports) and 6% Service Tax (on the F&B and professional services industry) is collected by one party (usually the seller) and passed on to the tax authorities.
For example, in the previous 6% Service Tax regime, when you buy a cup of coffee from Starbucks that says RM15 on the menu, you pay RM15.90 (including the current Service Tax of 6%). Starbucks will keep RM15 and pass on RM0.90 to the tax authorities.
In a GST regime (6% GST in this calculation), the following happens:
1. Starbucks buys the coffee beans from the wholesaler to make your cup of coffee for RM10 (RM10+ 6% GST). The Wholesaler keeps RM10 and passes on RM0.60 from Starbucks to the tax authorities.
2. You buy that cup of coffee from Starbucks which the beans were used to make, and pay RM15.90 (RM15 + 6% GST). Starbucks now keeps RM15 and passes on RM0.30 to the tax authorities (RM0.90 – RM0.60). The reason why Starbucks only passes RM0.30 to the tax authorities is because they have effectively already ‘paid’ RM0.60 in tax earlier on the first RM10, and only RM0.30 tax is left to be paid on the RM5 “value-add”.
We have graphically shown this example below.
gst vs service tax

Why replace Sales Tax and Service Tax (SST) with GST?

The government’s intention has always been to replace the sales and service tax regime with GST and to do so at a GST rate that is revenue-neutral. This means that (when it gets introduced anyway) they don’t expect to collect any more or less taxes than they did before. Why would they bother then?
Well, the GST unit of the Royal Malaysian Customs Department gives us the following reason ‘method of collecting taxes which works better than others’ to explain the need for GST. Economists, meanwhile, believe the government has very rightly approached the GST as a new source of income with a broad tax base as a means to begin to diversify tax revenue sources.

So if the 10% Sales Tax and 6% Service Tax is abolished, does this mean GST will be introduced at a rate of 16% to make this a revenue-neutral exercise?

It might seem like simple arithmetic, but as mentioned before, not all items are subject to 10% Sales Taxes (some 5% and some 0%), and likewise with the 6% Service Tax (and rarely are 2 items subject to both Sales and Service Tax, as one targets the manufacturing and import industry, and the other the service industry). As such, a 16% GST rate (with no exemptions) will definitely result in higher prices across the board!
As a result of this, to make the introduction of GST a revenue-neutral exercise for the federal government, an initial rate of 4-7% had been proposed, with some essential items given a zero-rate mooted as well.
The final rate that was announced on 25 October 2013 was 6% GST, with the following items 0% rated (and thus exempt):
- Essential items such as: Rice, sugar, salt, flour, cooking oil among others
- Public transport (LRT, KTM, Buses)
- Sale and Rental of property

How will the implementation of GST affect me?

As mentioned, the replacement of Sales and Service Tax with GST is intended to be revenue-neutral to the government’s coffers, so in theory, to consumers this may represent a minimal effect to the aggregate prices of everyday goods and services. Lets look at 3 scenarios to see what it means for prices, (1) for items charged with Service Tax, (2) for items charged with Sales Tax, and (3) for items with no Service or Sales Taxes:
6% Service Tax Abolished, 6% GST introduced - Pay less

10% Sales Tax Abolished, 6% GST introduced - Pay less

SST Exempt Items, 6% GST introduced - Pay more

However, the obvious concern here is to make sure that businesses do not take advantage of just the fact that GST has been introduced as a reason to raise prices of goods and services indiscriminately. To this end, the Anti-Profiteering Act has been tabled to enable enforcement against such practices. In theory though, the multi-stage tax nature of the GST should allow the Customs department to aggregate pricing information far more accurately than they do currently, the implied monitoring of this should serve as a deterrent to unscrupulous businesses (will wait and see how things pan out!).

How does the GST affect SMEs in Malaysia?

As the total GST amount is paid for by customers (parts of it effectively paid across the value chain, through GST input credits etc.), businesses are not affected directly by price increases due to GST.
The added cost through the implementation of GST will be due to administration of GST input credits and accounting for GST. Because of this, businesses with an annual turnover of less than RM500,000 are exempted from being GST registered and will thus not be required to collect or pay GST.

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