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	<swrc:title xml:lang="en">Tax law and you : goods and services tax (GST) and monthly tax deductions (MTD) as final tax</swrc:title>
	<dc:language>en</dc:language>
	<swrc:keyword xml:lang="en">Goods and services tax</swrc:keyword>
	<swrc:keyword xml:lang="en">Types of supply</swrc:keyword>
	<swrc:keyword xml:lang="en">Tax invoice</swrc:keyword>
	<swrc:keyword xml:lang="en">Tax returns</swrc:keyword>
	<swrc:keyword xml:lang="en">Penalties</swrc:keyword>
	<swrc:keyword xml:lang="en">Monthly tax deductions</swrc:keyword>
	<swrc:keyword xml:lang="en">Malaysia</swrc:keyword>
	<swrc:editor xml:lang="en">Loo Choo Hong</swrc:editor>
	<dc:subject xml:lang="en">Taxes</dc:subject>
	<swrc:abstract xml:lang="en">This document highlights on two areas, firstly on what is Goods and Services Tax (GST) to be implemented in April 2015, current and future of indirect tax, types of supply in Malaysia, scope and charges, GST registration, tax invoices, accounting aspect, how to file tax returns and paying or claiming of GST refunds. The second part of the document focuses on monthly tax deduction (MDT) as final tax and what are the resources available for taxpayers to calculate the MTD as final tax. It also highlight on penalties imposed on late submission or failure to furnish tax return form.</swrc:abstract>
	<swrc:type xml:lang="en"> Electronic </swrc:type>
	<dc:contributor xml:lang="en">Wawasan Open University</dc:contributor>
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