THE introduction of sales and service tax (SST) in Malaysia has been talked about since the early 1980s, when a group of civil servants from the Treasury and the Royal Customs Department were sent to South Korea to study the VAT (value-added tax) system there.
Since then, similar studies have been conducted in Australia, New Zealand, Canada and Britain. Among others, this tax also goes by the name of goods and services tax (GST).
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