1. Introduction2. Discussion2.1 The Need of the Program GSTBased on the Royal Malaysia Customs Department official website Malaysia goods and services tax (GST): Propose of GST is to substitute the current consumption tax, such as the sale and services tax (SST). Implicated the GST in our country in 1 April 2015 is part of the government‘s tax innovation programmed to improve the quality, efficiency and effectiveness of the existing taxation system (Royal Malaysia Customs Department, 2014). According to minister of economy state that GST are certify to be a better tax system, example country implicate GST is Singapore and Japans. GST is more effective, efficient, transparent and fair. Furthermore, GST could drive the economic growth yet increases competitiveness in the global market. And also GST is expert of generating a more stable source of revenue to the nation compare the SST. On account of GST is less susceptible to economic fluctuations (Royal Malaysia Customs Department, 2014). The benefit of the GST to Malaysia, such as:Improve the standard of living The revenue from the GST used for development purpose for social infrastructure, such as health facilities, educational infrastructures and public facilities to improve the standard living.Lower cost for operating businessBy using GST system, business can benefit from recovering input tax, thus reducing cost of operating business.Nation buildingGST is more efficient method of revenue collection for government. More funds can channel into nation building project for progress towards achieving a high income nation.More fair and equalityGST is more fair, it involve all the business. (manufacturing, wholesaling, retailing or service sectors).Increase the global competitivenessWhile GST incurred on inputs, it can be recovered along the supplies chain. This will strengthen our export industry, helping the country progress even further.Fair pricing to consumer- Consumer pay fair prices for the good and services compare to SST.Transparency – Consumers would benefit under GST as they will know exactly whether the goods they consume are subject to tax and the amount they pay for. According to public policy institute (CPPS) (2015), the government implement the 6 % of GST are determination to reduce the budget deficit and to promote the fiscal sustainability sex. At the same time GST also a method to gain revenue helps the government to reduce the financial budget gap in 2014. The government needs to rationalize subsidies and saving for the government (Nanyang.com, 2013). Furthermore, CPPS also state that with run the GST. The government is expected to gain the revenue Rm 8 million from the tax , and suggested the Government to strengthen measures to combat price manipulation, including turnover reinvested earnings obtained from the consumption tax, to improve the quality of public services for better future (Chinapress.com.my, 2013) . For example government can finance socio-economic development; which includes providing infrastructure, education, welfare, healthcare, national security etc.