Exempted and zero rate supply was announce by Prime Minister And Finance Minister Dato' Sri Haji Mohammad Najib bin Tun Haji Abdul Razak announce on Budget 2015, in Parliament 10/10/2014, These list provide a good indicator of what should be subject to tax and what should not. The announcement not only ease the worry of consumer to schedule their shopping list but also to the businessman to understand their supply better and help them to reset the market selling price and remuneration package which is acceptable by the market and retain their competitive.

1. EXEMPTED, ZERO RATE
AND RELATED SUPPLY
Loh Boon How
Chartered Accountant
Updated on
11/11/2014

2. EXEMPTED SUPPLY
• Financial Services
• Educational Services
• Childcare Services
• Health Services
• Land and building used for residential
purposes, agriculture and general use.
B. H. LOH & ASSOCIATES 2

3. EXEMPTED SUPPLY
• Transport Services,
• Tolled Highway,
• Funeral services,
• Life insurance
B. H. LOH & ASSOCIATES 3

4. ZERO RATE SUPPLY
A) Goods
• Medical supply,
• Goods to / from designated area,
• Water supply,
• Electricity of the first 300 units,
• Export of goods
B. H. LOH & ASSOCIATES 4

5. ZERO RATE SUPPLY
B) Services
• Transport services to passengers or
goods,
• Services of insuring the transport
• The hiring of any goods for use in a
place outside Malaysia,
• Financial services conducted in
accordance to principles of Syariah.
B. H. LOH & ASSOCIATES 5

6. ZERO RATE SUPPLY
• Supply of life Insurance,
• Telecommunication services by a
telecommunication supplier,
• Postal services in relation to
international mail,
• Supply of online services for
newspapers.
B. H. LOH & ASSOCIATES 6

7. ZERO RATE SUPPLY
3) Lampiran
• Meat,
• Fish,
• Vegetable,
• Egg,
• Coffee and tea,
B. H. LOH & ASSOCIATES 7

8. ZERO RATE SUPPLY
• Salt,
• Sauces,
• Rice
• Account books, note books, letter pads,
file or folder, stationery,
• Printed books, dictionaries,
B. H. LOH & ASSOCIATES 8

9. ZERO RATE SUPPLY
• Newspaper, journal,
• Children’s picture, drawing or colouring
book.
• Ron 95 petrol and diesel,
B. H. LOH & ASSOCIATES 9

10. OUT-OF-SCOPE SUPPLY
• Non-business transaction,
• Sale of goods (outside Malaysia –
outside Malaysia),
• Government supplies.
B. H. LOH & ASSOCIATES 10

11. DISREGARDED SUPPLY
• Group registration,
• Warehousing scheme,
• Approve Trade Scheme,
• Approve Toll Manufacturer Scheme,
• Approve Jewelry Scheme,
B. H. LOH & ASSOCIATES 11

12. THANK YOU
B. H. Loh & Associates
Address :
No. 1-3-15, Goldhill Complex,
Tingkat Paya Terubong 1,
11060 Penang.
H/P No. : 016-4893382
Email : bhlohass@gmail.com
Web-site / facebook : bhloh.com.my
B. H. LOH & ASSOCIATES 12