GST Guide on Employee Benefits (Revised)
17 November 2016 | Source: Royal Malaysian Customs
The Guide on Employee Benefits as at 29 September 2016 is withdrawn and replaced by the Guide on Employee Benefits revised as at 10 November 2016.

This industry guide is prepared to assist businesses in understanding matters with regards to GST treatment on Employee Benefits. The Guide explains the GST treatment for goods and services provided by a GST-registered person to employees as employee benefits. Specifically, it highlights the circumstances to claim the GST incurred on employee benefits and whether GST is to be accounted for when these benefits are given free to employees.

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