Jurisdiction - Malaysia
Malaysia – Penalty For Late GST Registration.

26 January, 2015


Legal News & Analysis – Asia Pacific – Malaysia – Tax


The deadline to register for the Goods and Services Tax (“GST”) has passed!


Who Need To Register?


The GST Act requires any person who makes taxable supplies of goods and services in the course or furtherance of their business in Malaysia and whose taxable turnover exceeds MYR 500k within a period of 12 months to register with the Customs Department.


Businesses which do not fall within this definition are advised to register voluntarily.


The Customs Department declared Dec 31 2014 to be the final day for registration.


Since Jan 1, the Customs Department began imposing a graduated penalty of RM 100 for each day of delay in registering. The fine increases by RM 50 every 20 days, till Apr 1 when the GST officially kicks off.


As of today, if you have not registered for the GST, you will have to pay RM 2,300.


As of Feb 9 – RM 5,000


As of Mar 1 – RM 9,000


As of Mar 25 – RM 15,000


(Source: The Star, 19 January 2015)


The Customs Director-General Datuk Seri Khazali Ahmad has stated that forceful registration notices will be issued at the end of this month.


This Alert aims to remind and urge you to register for the GST as soon as possible, if you have not already done so, to prevent incurring any further penalties.


Note: This Alert does not apply to businesses in Kelantan, Terengganu and Pahang which have till Jan 31 to register due to the floods.


How To Register


Businesses may apply to register for the GST vide the following:


(a) Applying electronically through the GST website “www.gst.customs.gov.my”;


(b) At the registration kiosk made available at any Customs office; or


(c) Manual submission by post.


You may obtain in depth guidance on how to register for the GST here.


Zicolaw Logo-Pantone


For further information, please contact:


Nik Norzrul Thani, Partner, ZICOlaw

[email protected]


Tax Law Firms in Malaysia

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