GST System Changes Newsletter

Enter 8, Name and Email

SWPC Latest Events

Thu Apr 25 @09:00 - 05:00PM
SST 2.0 Updates Kuantan
Mon Apr 29 @09:30 - 05:30PM
SST 2.0 Updates PJ

The Impacts of Tax Administration Digitalization to GST Registrants

It is the trend of global tax authorities are going to digitalize now. Tax authoritities are facing increasing pressure to streamline operation processes and increase tax revenue. Digitalization is one of the most efficient ways to achieve the objectives. Many tax authorities from the Government will preparer digitalization from either GST or VAT mechanism as this tax administration requires more frequent filing than other types of tax mechanism.

In addition, digitalization will also bring in the benefits of big data analytics for the tax authorities to understand the long term trends and patterns of their taxpayers. These big data analytics can use to justify the reasonableness of GST return and also become GST audit selection criteria.

This article adopts a figure from the leading tax advisory firm and modify to fit the objective of this article. There are six levels of digitalization which comprise of the following:

  • E-Filing - GST Registrants require to file return electronically via TAP
  • E-Accounting - GST Registrants require to prepare prescribed format such as GST Audit File
  • E-Match - Tax Authorities check on the reasonableness and match in the return submission
  • E-Audit - Tax Authorities conduct GST Audit based on submitted return and prescribed GST Audit File
  • E-Assess - Tax Authorities prepare assessment to the tax position of the GST Registrants after E-Audit
  • E-Forensic - If data submitted triggers any frauds and wilful manipulation of the GST, the forensic operation shall conduct to investigate the frauds.

SWPC Rapid Contact

Please contact us if you have queries
How many eyes has a typical person?

SWPC Contact

Mr. Stanley Wong Kah Leong

Suite 11 Block E111 Phileo Damansara 1
No 9 Jalan 16/11 Off Jalan Damansara
46350 Petaling Jaya, Selangor, Malaysia, MYS

Tel: +6012-9819390; +6012-6981938 


Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

GST System Changes