Malaysian GST registration
How to check if a Business is registered for Malaysian GST
Malaysian GST has now gone live. This new Goods and Services Tax has replaced the old Service Tax.
Their GST is based upon widely accepted OECD standards, which includes full liability across the whole production chain with the right to deduct, and on imports. This is fundamental change from the existing consumption taxes which are only charged once, which have no ability to deduct.
Since the introduction of GST on 1st April 2015, businesses that have registered with the Royal Malaysian Customs have started charging GST on the goods and services that they provide, unless these goods or services fall under the exemptions or zero rated lists or the customer is granted relief from GST.
If you are now receiving invoices with GST charged you must ensure that you are only paying GST to businesses registered and authorised to charge it.
How to check a company’s GST status
So how can you check if a company is registered for GST?
You can do this by going to the Tax Payers Access point – https://gst.customs.gov.my/TAP/_/ – this is provided by the Royal Malaysian Customs.
To start your search go to the ‘Lookup GST Status’ link, as above.
You then have 3 options in which you can search for a company’s GST status.
1. By Business Name:
Click on the ‘Business name’ button, then enter the businesses name in the text field.
If there is a match it means that they are registered for GST and therefore legally allowed to charge GST.
2. By Business Reg No:
Click on the ‘Business Reg No’ button, then enter the correct Registration number in the text field.
Again if results are shown here then the company is legally registered to charge GST.
3. By GST Reg No:
Businesses who have registered for GST should now be showing their GST number on invoices, to check that this is a valid number you can use the GST no. box.
If there is a match then the business is registered for GST, you should also check that the number and the business details correspond with that on the invoice.
What if there is no match?
If all 3 searches fail to meet a match appears it means that the business is not registered to charge GST and therefore should not be doing so, however as GST only went live on 1st April 2015 and their application may still be being processed, however if you have been charged GST by a non-registered company then you should file a report with the Ministry of Domestic Trade and Consumer Affairs so that action can be taken against the business. You should not be paying GST to these businesses.