Malaysia-[ADV] GST Handbook for Legal Practice

[ADV] GST Handbook for Legal Practice

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Choong Kwai Fatt, PhD, is an experienced tax practitioner who has competently provided tax consultancy services to listed companies, audit firms, legal firms and the Malaysian Government for 25 years. He is one of the eight panel members appointed by the Ministry of Finance to review tax reforms in the country, including the goods and services tax (GST). His research works have been quoted in many tax cases and have influenced the formulation of tax policies in Malaysia.

Choong Kwai Fatt



The goods and services tax or GST comes into effect on 1 April 2015. The GST Handbook for Legal Practice is a practical guide written exclusively for legal practitioners to ensure that they are adequately prepared for the implementation of GST. It will unlock the intricacies of the Malaysian GST model, clearly explaining its mechanism, underlying concepts, key terminologies and its practical application in the legal sector. Legal practitioners will benefit from the explanation of the advantages and disadvantages of GST registration.

  • Provides valuable guide for a good understanding of the GST system
  • Contains specific pointers on the GST model as it applies in the legal sector
  • Written by a specialist author who is qualified both in law as well as accountancy
  • Easy-to-read with illustrative and useful examples

  • Highlights differences in the working mechanism when compared with the present service tax regime
  • Discusses the pros and cons of registration for legal firms
  • Analyses the impact of GST on imported services, especially on overseas legal counsel assistance
  • Provides guidance on the time for billings on legal works – work done basis or payment basis
  • Considers the use of pro forma invoices and other invoicing formats under the GST regime
  • Discusses input tax credit and its mechanism
  • Considers GST treatment on the following pertinent transactions:

    • deposit
    • advance payment
    • bad debts
    • disbursement
    • overseas communication
    • costs awarded by the court
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