Malaysia Goods And Services Tax (GST)
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Malaysia Tax Overview
What Is GST
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Business.Com.My™ - Malaysia Goods And Services Tax (GST) Information

Countries Implementing GST or VAT

The concept behind GST was invented by a French tax official in the 1950s. In some countries it is known as VAT, or Value-Added Tax. Today, more than 160 nations, including the European Union and Asian countries such as Sri Lanka, Singapore and China practice this form of taxation. Roughly 90 percent of the world's population live in countries with VAT or GST.

1. List of Countries Implementing VAT/GST
  • Currently, there are 160 countries in the world that have implement VAT/GST. Number of country based on region are as follows:-

    No. Region No. of Country
    1 ASEAN 7
    2 Asia 19
    3 Europe 53
    4 Oceania 7
    5 Africa 44
    6 South America 11
    7 Caribbean, Central & North America 19

  • Out of 160 countries, eight countries are not United Nation (UN) Member States:-

    1. Azores
    2. Taiwan
    3. Faroe Islands
    4. Isle of Man
    5. Jersey
    6. Kosovo
    7. Madeira; and
    8. Niue

  • Number of UN Member States are 193 and out of the 193, only 41 Member States do not implement VAT/GST, as follows:

    No. Region No. of Country
    1 Asean
    -Malaysia
    -Brunei
    -Myanmar
    3
    2 Asia
    -Afghanistan
    -Bahrain
    -Bhutan
    -Iraq
    -Kuwait
    -Maldives
    -North Korea
    -Oman
    -Qatar
    -Saudi Arabia
    -Syria
    -Timor Leste
    -United Arab Emirates
    -Yemen
    14
    3 Europe
    -Andora
    -San Marino
    2
    4 Oceania
    -Kiribati
    -Marshall Islands
    -Micronesia
    -Nauru
    -Palau
    -Solomon Islands
    -Tuvalu
    7
    5 Africa
    -Angola
    -Comoros
    -Djibouti
    -Eritrea
    -Liberia
    -Libya
    -Sao Tome and Principe
    -Somalia
    -South Sudan
    -Swaziland
    10
    6 Caribbean, South, Central & North America
    -Bahamas
    -Cuba
    -Saint Lucia
    -Suriname
    -United States of America
    5

  • Latest countries to implement VAT/GST (for the last 5 years) are:

    Gambia - 2013Saint Kitts and Nevis - 2010
    Congo - 2012Laos - 2009
    Seychelles - 2012Niue - 2009
    Grenada - 2010Sierra Leone - 2009

  • Country working towards a VAT/GST system:-

    - Afghanistan, Bahamas, Bhutan, Kiribati, Marshall Islands, Micronesia, Palau, Sao Tome and Principe, Syria
    - Gulf Cooperation Council (Bahrain, Kuwait, Qatar, Saudi Arabia, Oman and the United Arab Emirates)
    - China & India ?to have a uniformed GST system

  • The detailed list of country are attached.

    ASEAN (7 Countries)
    No. Country GDP Per Capita
    (World Bank, 2011, USD)
    Year of Implementation Initial Rate (%) Current Rate (%)
    1 Indonesia 3,495 1984 10 10
    2 Thailand 4,972 1992 7 7
    3 Singapore 46,241 1993 3 7
    4 Philippines 2,370 1998 10 12
    5 Cambodia 897 1999 10 10
    6 Vietnam 1,407 1999 10 10
    7 Laos 1,320 2009 10 10


    ASIA (19 Countries)
    No. Country GDP Per Capita
    (World Bank, 2011, USD)
    Year of Implementation Current Rate (%)
    1 Bangladesh 743 1991 15.0
    2 China 5,445 1994 17.0
    3 India 1,509 2005 12.5
    4 Iran NA 2008 5.0
    5 Japan 45,903 1989 5.0
    6 Jordan 4,666 2001 16.0
    7 Kazakhstan 11,357 1991 12.0
    8 Kyrgyzstan 1,124 1999 20.0
    9 Lebanon 9,413 2002 10.0
    10 Mongolia 3,129 1998 10.0
    11 Nepal 619 1997 13.0
    12 Pakistan 1,189 1990 16.0
    13 Papua New Guinea 1,845 2004 10.0
    14 South Korea 22,424 1977 10.0
    15 Sri Lanka 2,835 2002 12.0
    16 Taiwan NA 1986 5.0
    17 Tajikistan 935 2007 20.0
    18 Turkmenistan 5,497 1993 15.0
    19 Uzbekistan 1,546 1992 20.0











 


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