DIY Sdn Bhd is a Malaysian tax resident company. DIY is involved in manufacturing  bricks. DIY needs to know regarding sales tax implications in the manufacturing  business.  The company plans to import special high-grade stones and carry out a change in the  nature and quality of the materials by glazing them before sale.  DIY’s current sales is RM350,000 and is projected to be around RM400,000 for the  next few years a(i) Explain whether DIY Sdn Bhd activities will fall within the scope of manufacturing  activities for sales tax purposes. a(ii) Discuss on the sales tax registration requirement and advice whether DIY need to be  registered.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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DIY Sdn Bhd is a Malaysian tax resident company. DIY is involved in manufacturing 
bricks. DIY needs to know regarding sales tax implications in the manufacturing 
business. 
The company plans to import special high-grade stones and carry out a change in the 
nature and quality of the materials by glazing them before sale. 
DIY’s current sales is RM350,000 and is projected to be around RM400,000 for the 
next few years

a(i) Explain whether DIY Sdn Bhd activities will fall within the scope of manufacturing 
activities for sales tax purposes.

a(ii) Discuss on the sales tax registration requirement and advice whether DIY need to be 
registered.

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