AMENDMENTS TO DG’S DECISION 1/2018 & 3/2018
TO: MBAM MEMBERS
DATE: 24TH DECEMBER 2018
FROM: LOH MEI LING, MBAM EXECUTIVE DIRECTOR
REF: MBAM/25/01/2018/12/24/43
SUBJECT: ROYAL MALAYSIAN CUSTOMS DEPARTMENT AMENDMENTS TO DG’S DECISION 1/2018 & 3/2018 DATED 21ST DECEMBER 2018
Dear Members,
Further to our earlier circular reference MBAM/25/19/2018/12/20/40 dated 19th December 2018 on the appeal on SST and Treatment of GST on Retention Sum, we would like to update members on the latest on the Amendments to the Royal Malaysian Customs Department (RMCD) Director General’s Decision 1/2018 & 3/2018, a copy of which is attached for your attention. The information is also available in the RMCD’s website at mysst.customs.gov.my
We wish to advise members to submit your application to the DG of RMCD before 29th December 2018 if you wish to apply for extension of time to account for tax or claim input tax after the expiry of 120 days, i.e. 29th December 2018. However, please note that the approval for extension of time may only be given depending on the merits and grounds which are acceptable and reasonable such as retention sum where defect liability is given for a period beyond 29th December 2018. As such, you may be required to explain clearly in your application why you wish to apply for the extension of time for the deferment of the GST payment.
For further enquiries, please contact the undersigned by email at ed@mbam.org.my or Ms Jess Lim by email at mbam12@mbam.org.my or call 03-7984 8636.
Yours faithfully,
MASTER BUILDERS ASSOCIATION MALAYSIA
LOH MEI LING
Executive Director