In preparation for the implementation of Malaysia's new Goods and Service Tax (GST) in April 2015, suppliers are required to register by 31 December 2014. The registration threshold for GST is turnover exceeding or expected to exceed MYR 500,000 in a 12 month period including both standard-rated and zero-rated supplies. Non-resident suppliers of goods must register through an appointed agent whose is responsible for GST when the goods are imported. Supplies of service by a non-resident is subject to reverse charge, whereby the recipient of the service in Malaysia accounts for the GST. Non-residents not otherwise required to register are...