Travel with todlers

Suka bercuti? Tapi nervous nak bawa anak kecik? Haha aku pun!

Aku ada 2 org anak. 1st perempuan umut 2yr+ and 2nd boy 1yr+. Both tengah aktif dan banyak ragam layaknya seorang todler. 

1st time fly ke Kuching masatu adik blom lahir. Kakak je ada so much easier. Dia pun baru 8 bulan masatu, tak lincah sgt and blom pandai jalan. Kami usung stroller naek perahu tambang malam2 dan branikan diri ronda bandar kuching waktu hujan lebat sampai kena sound dgn local sebab baby x pakai sarung kaki haha.

2nd time fly ke Bandung. Kalini dh ada 2. Imagine la kan banyak mana luggage nk bawa. Stroller lagi. Dalam flite adik memang crunky. Dia tak suka dudukkkk je tak boleh bebas. 

Sampai Bandung tak byk ragam sebab depa hepi kot jalan2 but ofcoz time soping mereka rasa bosan and mula buat perangai. Kind of killing the mood gak la.

Later kami fly ke Ho Chi Minh. Kalini lebih bersediala. Bawa siap toy and softbook utk depa main dalam flite. Kurang sikit ragam sebab they were entertained haha. Just that kakak tak sukala kena paksa pakai tali pinggang keselamatan tu.

Time jalan2 even naek sampan mudik sg mekong pun kids hepi je. Tired tu memang la but mereka tak meragam. Cuma again masuk je benh than market tu hadi jd histeria....tak mboh langsung diam. 

Recently ke singapore paling mencabar sebab kami bukan naek flite. Naek bus lompat2 dr jb ke zoo singapore. Turun nael bus at woodland checkpoint utk imigresen sambil dukung anak and stroller. 

Apapun kami lebih bersedia like bawa 1 bag galas je utk simpan susu, diaper and baju. 

Anak2 kami pun jenis simple like susu x perlu air suam....air mineral je. Mandi air biasa je. 

Stroller is wajib la. Mudah utk kita and anak2 gak bila dia letih nak tido. Baby carrier aku tak prefer, beli la mahal mana pun...aku pakai ergo but still sakit badan wei kalo lelama. Anak pun x suka, rimas kot and nak tido payah. 

Air masak n kudapan biar byk. Biskut, roti, keropok sihat etc kena bawa sebab kids cepat lapar and suka minta bila nampak kat kedai or org lain makan. So kalo dh bw takyah la beli especially kalo kat tempat yg currency higher.

Softtoy n softbook kegemaran mereka pun jgn lupa bawa skali.

Basic ubat pun boleh bawa kalo tempat tu payah utk kita dpt bekalan ubat.

Btw bila bw budak ni byk gak advantage. Mcm kat airport dpt lane xpress. Imigresen layan baek and tak byk soal. Naek bus confirm dpt seat. Stroller ada org tlg angkat bila naek tangga etc.

Itu jela kalini....

Go ASEAN: Singapore under SD 200!

Bajet trip!

Alhamdulillah kami selamat pergi and kembali to/fro temasik.

Date 25th dec. Krimas day. Public holiday. Wht a perfect time to Singapore. Less traffic going into.

Kami mainly plan nk ke zoo je. Beli tiket online utk 2 org SD 55. Dapat diskaun 10% if beli online.

Dr jb sentral jalan sikit ke kompleks icq sultan iskandar. Lepas semua urusan imegresen kami naik bus no 160/170 ke Singapore. Fare cuma rm 1.60 seorang. Simpan tiket ye. Lepas seberang tambak bus will stop at woodlands checkpoint. 

Then kena turun utk imigresen singapore plak. Sorang isi form utk masuk and sorang que utk clearance so cepat sikit sebab que panjang. Ni pun kira pendek la sebab cuti. 

Setel tu turun balek utk naek bus no yg sama. Tak perlu bayar dah just tunjuk tiket tadi je. Dr woodlands checkpoint nak ke zoo xde bus terus. So kami ke kranji station dulu, about 5 stops from woodlans checkpoint.

Sampai kranji station ada 2 options.

1st:Walk to Kranji Station and board the North-South line train towards Jurong East and alight at Choa Chu Kang MRT station, 2 stops later.

Alight from Choa Chu Kang MRT station and walk to Choa Chu Kang bus interchange.

Board bus service 927 and alight at Singapore Zoo bus stop, 17 stops later.

2nd as we did : naek cab je haha... about 20 minit with only SD7. Guna meter so tak kena tipula.

Sampai zoo just tunjuk je tiket online in pdf form tu via phone and go in...xde plak gelang2 tgn bagai. Kami bw 1 stroller je tho anak 2 so kami sewa 1 lg dr zoo at SD 9. Puas ronda zoo rs haus maka kami beli ice splashy SD 7.90. Then before balek kami beli sikit cenderamata SD 10.80

Dari zoo kami hop in shuttle bus to suntec city SD 14 for 2 pax. Sampai suntex city cari surau tapi xde...payah wei. Dr situ kami jalan kaki about 30 minit gak ke Merlion...must visit singapore icon. Jd lama sebab x sure arah je. Sempat singgah esplanade and aku solat je dlm nursing room dia yg super luas and comfy macam prince court. 

At merlion kami makan for total SD 20.20. Afterwards kami ride taxi back to woodland checkpoint for SD 32. Lepas urusan imigrasi kami naek bus lagi balek jb sentral for SD 2.80

So total spent for singapore trip is only SD 160....murah kan? Jgn la convert hahaha.

Ni bukan nk cite apa ada kat zoo tp more on guide on to go je....hope ada manfaat.

Ekonomi from dummy for the dummies....haha

Aku  bukan ahli ekonomi. Pernah belajar ekonomi asas semasa SPM dan sedikit ilmu makro and micro ekonomi sewaktu di kampus, namun tidak melayakkan aku untuk menjadi ahli dalam lapangan ekonomi.

Begitupun malam ni rasa nak share sedikit tentang ekonomi dari sudut pandang orang kebanyakan seperti aku, marhaen orang kata.

Apa itu ekonomi? lazim kan kita dengar dialog macam ni...."barang mahal sekarang ni so kena ekonomi sikit lah" or promosi barangan yang macam ni......"promosi hebat, dapatkan pek ekonomi...lebih jimat lebih tahan lama"

Situasi2 di atas menggambarkan ekonomi secara umumnya difahami oleh orang ramai sebagai langkah berjimat-cermat. Kenapa kita nak berjimat? biasanya kerana peningkatan harga barang (Inflasi) atau penurunan dalam kadar pendapatan atau kombinasi kedua-duanya sekali (worse case). Dimana semua situasi tersebut mengurangkan kuasa beli atau selalu famos diukur dgn indeks harga pengguna.

So kiranya takrifan ekonomi umum tu walaupun bukan macam dalam buku tapi ianya agak relevan cuma perbuatan jimat cermat bukanlah ekonomi....ia cuma sebahagian daripada mekanisme kawalan terhadap keadaan ekonomi.

Apa kata buku?? haha....ikut teori, ekonomi ni is kajian sains sosial tentang how kita manusia menggunakan sumber2 yg terhad untuk memenuhi keperluan yg tidak terbatas. Key point dia....sumber adalah terhad tetapi keperluan tidak terbatas, nampak?? takrifan ni dah membayangkan ekonomi ni suatu yg perlu skills and ilmu untuk diurusi. 

Apa dia sumber2 tu? ada 4 sumber ekonomi yang utama....unless dh ada ilmu baru, minta maaf. 1. Buruh (kita la) human resource kalo bahasa glamor.
2. Tanah, kira alam semulajadi la...bukan soil semata-mata tp termasuklah hasil sumber bumi like petroleum, bijih besi, balak, air etc...
3. Modal, ringkasnya wang or duit....nak buat apa pun kena ada duit kan.
4. Usahawan, orang yg menawarkan servis mahupun produk.

Nampak tak semua sumber tu very limited? orang memang ramai tp yg mahir dan berkebolehan untuk buat kerja berapa kerat je?? sebab tu lagi rare skill, lagi tinggi upah dibayar...
Sumber alam....obviously la terhad kan, xyah hurai.
Modal....kaya mana pun kita mesti x cukup gak duit nak buat apa sahaja yg dihajati...so terhad.
Usahawan, ambil cth sykt penerbangan la dulu ada MAS je....fare mahal. Now since ada pilihan lain kira affordable la sikit but still terhad sebab tiket murah kena book awal else kena bayar harga biasa.....so faham kan?? haha

Kehendak yg tak terbatas....ini tak perlu explain kot. Manusia mana pernah cukup, walaupun hakikatnya dalam teori ekonomi ada konsep infiniti..ha beza tau dgn infiniti matematik. Dalam ekonomi ia ibarat isi air dlm gelas....byk mana pun kita isi kalau gelas dah penuh ia akan melimpah keluar gak, no point terus isi. Macam makan la, ada byk food pun kalalu dah kenyang tak boleh paksa. So ia gambaran bhw bukanla semua kehendak manusia ni tak terbatas, still ada tahap infinitinya cuma kita biasa tak peduli selagi boleh kaut.....kaut, tamak!!

So kenapa ada masalah ekonomi? walhal cuma perlu manage 2 bende je.....sumber and kehendak. Hmmm pendapat aku sebab Kehendak kita yg secara natural ikut nafsu dan tamak, tambah buruk ianya telah dimanipulasikan olh para kapitalis yg menguasai sebahagian besar sumber2 ekonomi.

Notice tak?? dalam definasi aku tulis Keperluan tapi dalam huraian lanjut aku tulis Kehendak? sebab kalo ikut keperluan je, insyaAllah takde masalah ekonomi. Tapi kita harini ramai yg ikut Kehendak. Ada beza needs and wants. Need sumting untuk kita hidup je seperti makan tapi kehendak is sumting utk gaya hidup seperi makan di hotel 5 stars. 

Aku malas nk ulas panjang bab Keperluan sebab ramai kita sedar cuma tak mampu nak lawan Kehendak. Bila dah takde duit hujung bulan baru balik pada keperluan....back to basic duit (sumber ekonomi) kawal kehendak dan sekadar penuhi keperluan. So cukup duit untuk makan hujung bulan. Simple kan?? tak payah Gabenor Bank Negara macam ni nk selia ekonomi haha....ofcoz la on macro ekonomi nampak simple macam tu but the real ekonomi yg kerajaan kita handle lot more complicated especially bila masuk hal2 politik tempatan dan antarabangsa.

Cuma kita kena tahu dan ambil tahu sebab ia effect hidup kita secara langsung. Aku bukan ahli kerajaan or anti kerajaan ke tp sebelum kita nak mengulas and marah2 dasar kerajaan, elokla kita faham basic ilmu ekomoni, ni kalau maksud pun tak tahu jangan cerita la bende2 lain. 

Malaysia setahu aku masih lagi mengamalkan dasar ekonomi campuran dimana pihak kerajaan mengawal sesetengah kegiatan ekonomi tetapi dalam masa yg sama memberi autonomi kepada pihak swasta untuk mengawal kegiatan pasaran. Berbeza dengan negara maju yg rata-rata amalkan konsep ekonomi kapitalis....100% ekonomi dikawal secara bebas oleh pasaran based on polisi yg digubal oleh kerajaan lah. Negara mcm Russia guna ekonomi sosialis, memilik negarakan semua sumber ekonomi dah kongsi hasilnya sama rata dgn rakyat, kira kerajaan kawal belaka la lepas tu bg BRIM haha....ada gaya sosialis gakla DS Najib and Rosmah ni. Lastly yg diiktiraf as sistem ekonomi dunia selain 3 tadi tu is ekonomi islam. Dia macam gabungan semua tetapi ofcoz la patuh syariah, xde unsur riba, judi etc..aku x sure mana negara yg amal 100%.

So fahamkan nape kadang2 kerajaan x boleh buat apa2 pada usahawan? macam kes telco and gst. Bukan semua kerajaan boleh kawal dalam sistem ekonomi Malaysia, else org pun bosan and xnak melabur la kat negara ni sebab x boleh buat untung lebih....remember?? kehendak yg tak terbatas? ha bukan kita pengguna je, peniaga pun tak terbatas nak untung. Kalau kerajaan sekat macam-macam pelabur lari pergi negara yg lebih terbuka seperti Singapore which end up kerajaan rugi income dari FDI dan cukai. Manakala kita maybe hilang peluang kerja. Bende ni makin ulas maken dalam aku pergi kang. 

Takde yg perfect sebab semua sistem tu ciptaan manusia kecuali kita kembali pada ekonomi Islam yg Allah gubal dalam Al Quran dan Hadith. Maybe non muslim tak setuju tapi sebagai orang islam aku percaya dan yakin thats the only way. Sebab tu org yahudi tak amal riba, judi, penipuan sesama mereka dalam bermuamalat.

Bab intro stop sini dulu, ada mood aku sambung....seronok cite ilmu ekonomi ni. 

Bai.

Go ASEAN: Ho Chi Minh live update!

Malas nak tulis banyak so layan jela gamba ye. Pakai phone so susah sikit...susunan gamba pun jd tunggang langgang.

Listening to a traditional song while eating local planted fruits by mekong farmers.

Last before we end our trip. Row row row the boat! Then we tried honey tea at bee farm.

Poney ride at phoenix island.

We were at phoenix island. 1 out of 4 island in upper mekong river. We learnt how do they produce coconut candy.

Rest area before Mekong boat trip. Nice place with green surrounding.

Nite view of HCM city.

Here we are! Staying in Than Thu hotel. Bajet hotel located at Malaysian street. Extremly close to Benh Than market which u can see at the end of this picture. Many halal restaurants but pricey.
Btw, 7 million motorist on HCM city's road so be careful as they ride with no proper rules.

Note: kami ke sini dgn pakej Fahmi. Kat fb dia ada details. Very cheap and dia pun baik.

Note: trip ke mekong river plak kami amek on d spot je lepas sampai sini. Bismillah Tours. Ada depan hotel ni je kedai nye. Stakat yg kami usha this 1 the cheapest and offer complete pakej. Rm60 seorang dewasa. Bersih for transport to and fro. Boat ride, poney ride, sampan, makan buah, minum madu and lunch at halal restaurant.

Car boot sales Paka

Menghidupkan kembali zaman kanak-kanak!

Masa sek ren dulu hampir saban minggu aku berkampung di pasar malam sebab ikut mak or nenek meniaga. Ada seorang kawan baik bangsa india yg ayah dia jual kain kat pasar tu. Kami selalu main kejar2 satu pasar. Rasanya hampir semua peniaga kat pasar tu kenal kami....anak2 pasar haha.

20 tahun berlalu. Tak pernah terfikir akan kembali ke pasar untuk berniaga. Takdir Allah mencaturkan aku terjebak dengan jualan car boot paka. Dibuka setiap khamis dan jumaat bermula jam 4 ptg till 11 malam bertempat di tapak pasar malam Paka.

Bilangan peniaga boleh tahan ramai. Tak sempat nak round tapi rasanya ada lebih daripada 40 biji kereta yg open boot pada malam tu. Pengunjung pun boleh tahan ramai. Kami mula buka boot lepas isya' je sehingga jam 1040. Waktu peak orang berkunjung. Sale was not bad. Wifey jual adijuma preloved dia and laku macam hot banana fritter hoho.

InsyaAllah ada rezeki kami nak sertai lagi dengan lebih banyak barang menarik.

Life is great. Don't stop exploring. Bai.

Malaysia Truly Asia: Aquaria KLCC

Underwater world expirience!

This is my fourth visit to here but 1st time with my kids and self paid.

Aquaria KLCC as its name, located at KLCC (KL Covention Centre). Super easy to locate if you turn on your gps.

Entrance fee is RM 46/pax for adults. Kids below 3 yo is foc. Kids 3 to 12 is RM 32. Please note the price is for Malaysian ic holder and may change from time to time.

My last 3 visits were on weekend. This time we came on thursday at 540 pm. Very few people were around...crowdless. Thus our exploration became freeir. We can spend as much time as we wish at each and every exhibits.

The last 3 visits were ended at thier gift shop. However this time we were ushered to another exit route which brougth us to kids room where some coloring activity provided. The best thing about it is our kids final product will be scanned and uploaded into its virtual aquarium...fun!

It also has cactus shop where they sell attractive cactus for those who love one. I dont but i found it interesting too.

As it close by 8 pm so we call it a day.....bai.

Go ASEAN: Kawah Putih Bandung

Must visit destination in Bandung!

Thats how i want to describe this superly amazing natural attraction place.

Kawah Putih located far from Bandung city. 2 hours plus drive with not so convinience road condition. Especially along the hilly, bumpy and narrow road as we approaching the area. Imagine road to cameron highland with longer distance and narrow lane.

Entrance fee is reasonable but need to be bought earlier at the ticket agent...according to my supir. It was about 100 rupiah per pax.

It also provides shuttle van from down hill to top which i strongly do not recommend. The van were in poor form and the drivers were all dare to die. They drive like in F1 racing despite the road condition.

This place is cooler than tangkuban perahu perhaps because of its latitude factor. The place is also greenier and less polluted.

Here visitor can actually walk close to the crater of the volcano to feel and smell by ourselves..  the gases haha.

Rest assured. Your long and tiring journey is well paid off the moment you see the crater. Subhanallah!

Product review: Alpecin Hair Shampoo

Assalammualaikum

Disclaimer: this review is purely made based on my personal expirience without any intention to vanish the discussed product reputation.

Alpecin shampoo is meant for hair fall control. It has 2 types. The one i bought is the enhanced version with double effect which also to control dandruft.

Price is a lot pricey comparing to normal brand like Head n Shoulder or Dove. It was about RM 40++.

Smell nicely and well packed in a firm hi end plastics bottle. Mine is red in color. Details about it you can google as it is widely available.

I was and still actively using it almost daily as recommended for almost about a month. I notice no positive effect, my hair fall as before i am using it. Dandruft is not really my problem hence no observation on that.

Feel free to have it a try by yourself...

Bai!

10k viewers finally haha

Thank you!

Thts all i want to say. After 6 years and 8 months online, my blog viewers finally reached the 10k hits. 

Though it is nothing comparing to other blogs but for me personally..it is a huge breaktrough. 

I keep true to myself and will continue writing and sharing about things that close to me.

Keep reading and hope something beneficial could be gain from my blog.

Thank you!

Review Kinohimitsu Men Collagen

Assalammualaikum

Disclaimer: this review is based on my personal expirience in consuming the product. Other people may have different result depending on your body.

Last time i was using progym. I swithced to kino and hoping for better result bcoz it is pricey.

Taste is better than progym...i love it actually. No irritating smell as well. Packed nicely and halal.

I bought my 1st box and i did not get result that i wanted. I gave second chance by buying 2nd box but still the same poor result. So i decided stop using it instead.

My general observation with collagen drinks...it only work well should you pair it with healthy lifestyle. You have to control your diet, your sleep and use proper facial care product.....else no use. So better still i use the same amount of money to do facial haha... .

Thats it from me!

Bai.

Review Progyms Men's collagen drink

Assalammualaikum

Just to share short review about Progym Men's collagen drink that i'm currently consume.

Btw to me yes we man also do need to consume supplements, vitamins and collagen when necessary. Its not about beauty like women mostly concern about. Its about maintaining our body health and youthness. Thats all.

On box, Progyms does offer good package for a man. Not only for face and skin, it also helps to reduce cholestrol and enhance your inner body wellness.

Price wise, its the cheapest in market for its kind of product. I do not compare it with powder base collagen drink because i am lazy to mix powder with water...shaking and etc.

Progym is ready to drink and hence is saving your time. Bottled in glass and properly sealed...clean and halal. I bought it tru Lazada for cheaper price than in store.

Depending on our body i guess, the effect on mine is not really glaring at the moment. I must say it has some positive effect. Scar on my face gradually vanish but not at the pace that i wish for. New pimple still pop up when i eat sumting i shud not eat...so it does not fully stop pimple if you do not take care of your eating habit.

Do i look younger? That actually does not bother me much. But...i do feel that my face skin complexity has become better. Rejuvenated in short.

Taste wise...not so bad but not tasty also. Though the name sounds like japanese product...progym shinzu. It is actually malaysian brand with japanese technology.

For maintenance purpose, i decided to continue drink it but i bought another brand this time....Kinohimitsu. Just to try and give my body new type of collagen...haha

Nex time i write about Kinohimitsu...

Babai.

Go ASEAN: Bandung Day 2

Assalamualaikum semua...

Selepas hampir 3 minggu baru ada masa terluang untuk sambung cerita percutian di Bandung awal bulan haritu, curi masa sikit lepas sahur before siap2 nak ke pejabat.

On the 2nd day in Bandung tu kami initially plan nak pergi Kawah Putih but because kami siap sarapan pun dah jam 9 pagi so Rahmat kata its kind of too late la nak ke sana, perjalanan nye jauh. Hence kami terpaksa ubah plan ke Tangkuban Perahu je haritu...

kami sekeluarga di Tangkuban Perahu

Tempat ni memang famos and kira lokasi wajib di Bandung, perjalanan about 1 jam dari bandar itupun sebab kondisi jalan and trafik else it could be faster. Now dah ada tiket masuk dah harganya agak mahal untuk foreigner, on weekend sekitar 300ribu rupiah. Tapi sebab dah datang jauh-jauh and wifey belum pernah kemari so kami gagahkan jualah. Pada aku yg best sini is the scenery whereby boleh la nampak bandar Bandung tru bird view sebab sini takde tower macam kat KL. Mistik story pasal tempat ni korang boleh la google hehe...aku malas nk cerita.

Di sana pun ada banyak gerai menjual pelbagai barangan, sempatla kami grab few t-shirt, fridge magnet etc sebab takut takde masa dah nak pergi cari later. Before balek and dah masuk dalam kereta pun sempat lagi bargain untuk topi arnab yg dijual penjaja, wifey la berkenan sangat...puas nego , last2 aku offer harga "pecah telur" istilah mereka untuk 1st customer...bolehla 40ribu rupiah 1.

Otw balik dari sana kami singgah pula di Pasar Terapung, this place is new. Memang wajib singgah sebab sangat cantik dan menarik..

gambar ni taken at Floating Market in front of one out of theirs many numbers of cultural houses...

Apart of panorama yang cantik, ala-ala jawa campur english la sebab it has a nice man made lake located at the middle, surrounded with taman bunga dan rumah-rumah adat in picture above. Ada juga taman kelinci (arnab), taman miniatur keretaapi, kolam ikan koi dan the best of all....the floating market itself! tak boleh nak compare macam Thai sebab had never been. But this one sangat teratur, bersih, cantik dan ada banyak makanan untuk dicuba. Basically on the sampan tu mereka jual makanan and minuman, kita tak perlu naik sampan untuk beli (which was my wild imagination earlier on) sebab sampan tu semua safely parked at the side of the so called jetty tula..cuma yang aku malas untuk tukar token je, kalau tak tukar tak boleh beli makanan2 atas sampan tu. Btw, ada je restaurant atas tanah macam biasa yang boleh pakai cash. Worth to note that Taman Arnab and Keretapi mini tu nak masuk kena bayar, tak mahal but sumhow more that fee masuk ke Floating market. Siapa yg pernah pergi cable car Langkawi, kat bawah tukan ada ala2 perkampungan inggeris siap dgn tasik dan taman....pada aku serupa la mcm floating market ni cuma cuaca sini lebih nyaman compare to Langkawi.

Selepas meninggalkan Floating Market dalam keadaan rushing, kami tekad nak ke Pasar Baru biarpun jam dah pukul 3++. Sampai area bandar dah cecah jam 430 sumting, Rahmat banyak kali tanya, nak pergi juga ke bang? dah lewat, pasarnya mahu tutup. Tapi kami degil and nak pergi juga sebab takut tak sempat dah esok, bila sampai Pasar Baru banyak kereta bersesak-sesak nak keluar, rasa macam dekat chowkit or jalan TAR time bulan Ramadhan....no space to move! Alhamdulillah close to 5 kami dapat masuk kedai kain dalam Pasar Baru...that's why aku syorkan Rahmat ni kalau nak ke Bandung, baik giler. Kami laki bini kalut cari kain untuk dibeli, anak-anak dua orang Rahmat yang tolong jaga...supir boleh, baby sitting pun boleh. Sedar tak sedar jam 730 baru kami habes shopping kat 2 buah kedai je yang masih buka dan sudi tunggu kami hingga selesai. Layanan nye masih as mesra as 8 years ago....nothing change but the price, maybe because of ringgit value  or inflation or both....harga dah tak semurah dulu tho still murah compare to Malaysia.

Meninggalkan Pasar Baru dengan rasa berat hati, kami masih belum puas shopping lantas menuju ke the most famous FO in Bandung none other than Rumah Mode. 1st time sampai actually and itupun dah jam 830 malam. So again rushing cari barangan untuk dibeli sampaila kena panggil keluar beberapa kali! haha...eh banyak giler kot pakaian cantik2 kat situ....murah pulak tu. Aku ralit belek baju anak-anak je.

Dah jam 10 tu takde FO lagi yang buka so kami decide pergi dinner jela.....malam tu kami makan Surubee, a local pancake served with variety of flavored topping beserta air teh botol. Aku datang balek ke Bandung ni pun sebab rindu air teh botol je haha.

So thats all catatan hari ke 2 kami di Bandung, ada masa aku sambung nota hari ke 3 dimana kami melawat Kawah Putih (finally)....

Bai

Go ASEAN: BANDUNG DAY 1

Assalammualaikum!

783km from my last check point in Sepang KLIA 2....wilujeng sumpieng to kota Bandung!!

Tho this is my 2nd trip after almost about 7 years. The excitement is still same. Kami flew Malindo Air and landed at Hussein Sastranegara Airport. 

1st time fly Malindo Air. Crew nya sopan and ramah sekali namun servisnya agak perlahan compare to MAS, air asia maupun fire fly. 

Last time landed in Jakarta. Airportnya kira besar. Tetapi airport Bandung sangat kecil. Sempit dan having massive construction. Gimana pun layanannya baek sekali mungkin kerna kami bawa anak kecil. In Malaysia, kayak airport Kuantan barangkali. 

Kami dijemput oleh mobil dari Hotel Fave Braga. It s a cheapest chain of all Braga's hotels in Bandung. Yet the location is perfect. Satu building dgn mall braga and along jalan braga yg memang happening. Mudah utk shopping dan dining sambil jalan kaki aja.

Day 1 kami langsung hubungi tour guide...Rahmat Sugiarto. Highly recommended. Anak muda yang baik dan dedikasi pada pekerjaanya. Kami dibawa ke FO Anak Kecil kerna mahu beli baju raya Hana dan Hadi. Menarik, lot of selection tàpi sukar dapat size. Harga pun biasa aja, ngak sangat murah. Infact kalo beli online bisa cheaper di Malaysia. Levelnya sama macam Anakku tetapi barangnya campur pelbagai brands. Masih jauh dibanding Poney aja. 

Lanjut kami ke Fathia...masih lagi toko anak2. Ini kayak Manjaku la kalo di Malaysia. Ia sangat murah. Contoh ya, botol skip hop original cuma sekitar 14 rm. Kami terus lagi ke FO blossom, FO cheap dan FO disebelah blossom...lupa namanya. Beli sikit2 aja disetiap FO utk anak2. Harga yg reasonable cheap tapi ngak ramai org Malaysia. Mungkin waktu atau ngak popular. Lantas kami ke Belacan untuk dinner. Nicely decorated sundanese retaurant. Foodnya enak and harganya sangatttt murah dibanding bumbu desa Malaysia.

Oke ya itu dulu laporan hari pertama di Kota Paris Java......

Rumah makan belacan.....

Day 1 di depan FO....

Jom cari kerja dan PTD

Assalammualaikum.

Misi mencari kerja sewaktu beberapa tahun pertama selepas bekerja dgn sykt aku sekarang ini tak pernah berhenti. 

Walaupun aku dah ada kerja stabil dan gaji yang berpatutan tapi lokasi di pantai timur ni jauh dari keluarga so I was still actively searching for job in Klang Valley.

Catalyst nya bilamana aku terima call dari sebuah sykt ni, he claimed that dia dapat profile aku from Jobstreets and berminat nk offer aku a position in his newly set up chemicals trading company. He is a mat salleh lah, dia ajak aku meet up kat Hartamas where its office plan to be located about. Aku pun pergi jumpa dia, its not an interview at all, dia jumpa aku sebab to explain what his company is doing and to convince me to be part of them. He was so serious about having me in his team, he is like the country manager for Malaysia and for that he needs to have his team 1st. 

Ok…to cut story short, I was not convince, too risky for me to left my well established company in order to join soon to establish company. Today I check, the company does exist and doing well as chemicals traders, good for them.

Next, i applied 1 job with a leading company in market research….Nelson Media. I name this company because I am the one who apply for the job. The chemical traders tu I prefer not to disclose sebab they approached me to join them. Again, the process pun much easier comparing to my job hunting expirience as a fresh graduate. The HR called me and did telephone interview je, soon sebelah petang she called again and said I am selected. She asked me to come to thier office to sign employment agreement. I did actually went to thier office in PJ. On that morning from my fren house in Shah Alam to PJ….i noticed that live here is not as easy as live in Kerteh. Transport hassle…expensive foods and house. Still I fulfilled my promise and I stepped into Nelson Media office. The HR brought me to meet my future manager, she later introduced me to the other office mate and lastly I met the GM (an English man too). 

I felt like i've started working tho I don’t even sign any agreement yet. Later I take a look at my offer letter, I refused to sign it straight away as I did not agree on certain terms, she said she will inform her boss and call me later. I went back but before I arrive Kerteh, she called and told   me that they are okay to give what I want and to match everything my prevailing company offers to me. Tempting kan? 

Considering the cost of living, I decided to stay with my current company. Job wise, I must admit that it is my dream job…I’ve been admiring the company since I was in campus as we student use a lot of thier research to support our assignment. 

Sometime you just have to sacrifice your interest in expense of future savings.

Still, aku tak stop2 gak cari kerja lain haha….macam tak reti bersyukur pun ada. Konon nak test market and cabar potensi diri, how far I can go.

Last aku mohon keje as PTD, cuba nasib nak jadi peg kerajaan pulak. Surela dapat panggilan kan, bukan offer job pun tapi call for exam je. Aku pun sekonyong-konyong pergi attend the exam….fuhhh 1 full day! 

Ada 5 paper, ngalahkan SPM! Semua paper in a day je. Ramaiiiii sungguh yang dtg, penuh dewan exam and rupanya bukan situ je pun pusat exam nye….1 Malaysia ada…damn! Punya la ramai pesaing. Tapi aku tekad jela, sebab exam based kan….kalo pass lepasla bukan ada quoata pun kot. Strategi aku senang je, sebab ada 5 paper kan, takkan la aku nk study and pulun semua paper, mana ada masa…kita dah kerja. So aku focus pada paper yang aku rasa best je haha. Aku assume macam ni, jawatan PTD ada banyak sector so kalau cemerlang paper A maybe suit for certain ministry, paper B another ministerial. Hence I don’t have to bother to excel in all 5 papers (teknik org malas). 

My strategy worked I guess, aku tak tension langsung and berjaya jawab semua paper dengan pantas (sebab x tau x jawab haha). 

Alhamdulillah, aku berjaya ke second round of selection which is a 3 days and 2 nights camps in INTAN kampus Kemaman. Serious, it was precious experience. I’ll do anything to have it once again if possible. Mereka bagi aku 1 bilik just me alone (macam hotel), ada yg kena share bilik berdua and berempat, my luck kot x payah share hihi….or dia memang tahu that akuni anti social??

Memula time prog briefing kat hall tu, lepas habes dengar briefing time Q&A, takde yang berani tanya soalan pun macam biasa. Boring pulak aku tengok kakak tu open the floor few times but still no taker so aku pun bangun and tanya soalan for the sake of nak memeriahkan suasana haha. Lepastu ramai pulak yang berani bertanya.

1st agenda was a meeting mock up. Kami dalam kumpulan kecil about 20 of us, given a situation (diplomatic issues between 2 nations) so kami as cabinet kena diskus the matter in that meeting la. 1st task is to appoint a chairman for that particular meeting. Again no one volunteer including me. Kena faham ek, aku bukan la orang yg proactive sangat and tak suka pun cari perhatian. Ntah nape tiba2 a Chinese lady spontaneously raised her hand and said she would like to nominate me as chairman! Wah3 ko angkat tangan bukan nk volunteer instead suka-suki nominate aku. Then yang lain pun macam dah plan setuju je dgn amoi tu punya proposal. Maka akupun terpaksa la jadi chairman, actually memang la dah biasa chair meeting simple2 kat office in my workplace tapi that night planned nak bagi peluang org lain tonjolkan diri as I think they need the job more than I do. Habes meeting tu aku tanya the amoi, why me?? Why u picked me??? She said because I only remember you maaa from the briefing session earlier today…owhhh huhu

Esok pagi activity bersifat fizikal, ada larian sejauh 15KM kalau x silap and mesti complete below 20 minit. Yang ni aku memang dah plan nk surrender, aku rasa again takyah nak score in everything…I am only human…cewahh. Tapi bila dah start lari and adrenanlin pumped, tetiba ko rasa nk beat everyone else and wanted to win so badly…poyo kan? Tak pasal2 la aku kepenatan and emerge and top 20 out of ratus2 gak tau hoho…

Later ada debate ala parlimen, aku as Kerajaan. Hmmm sekali lagi aku mohon ampun sebab debate ni memang kegemaran aku but not saying kepakaran ek…..gemar and pakar are 2 different things. Alhamdulillah, YDP suka aku and aku dipilih as best MP time tu. 

Next ada sidang pleno, topic pasal makanan segera je. Tapi was so draining sebab buat 2 round. 1st round in bahasa melayu and second round in English. Boringkan cakap bende yang sama tho is different language. Dahtu again ramai yang segan daripada yang berani bersuara, aku pun terpaksa main peranan as moderator walaupun takde watak macam tu. Bukan apa, aku nak make sure semua in that group dapat bersuara instead of been dominated by 1 or 2 single person je. That’s also made my life easier haha, aku takyah bagi my opinion pun sebab aku just lontar soalan je haha….sku tanya Mr B what do you think about it….Mr C do you agree or disagree, those kawan2 yang aku tengok diammmm je, kenala soalan aku and guess what they are brilliant! They have good opinion but just to shy to speak their minds.

From my performance, I pretty confidence la will be selected to the next round, true enough I did. 3rd stage baru interview, masa dating interview tengok semua orang pakai suit hitam and bawa buku panduan temuduga PTD, org chart kerajaan persekutuan etc. Aku pulak pakai kemeja dgn tali leher je and tangan kosong…ish manala aku tahu protocol semua tu, tak tulis dalam surat panggilan pun.

Bila masuk bilik temuduga, ada 2 org penemuduga, both ex peg tinggi kerajaan berstatus Datuk. Soalan pertama, kenapa tak pakai kot? Huhu. Aku jawab, saya takde datuk, sy nak beli tapi mahal…keje ni belum confirm dapat so takkan la saya nk bazirkan duit saya beli. Second soalan, kenapa apply keje ni, kan you dah ada keje yang stabil. My answer (rahsia). Soalan ke 3, bila boleh mula? Tu je the soalan, really sekejap and tak berbaloi kalau aku beli suit. Rasa tak dapat la ni sebab aku rasa aku paling sekejap dalam bilik temuduga tu and takde pun dia tanya siapa menteri pertahanan ke contohnya…takde!

Surprisingly, aku berjaya…tapi notice given too short, in 2 weeks nak aku lapor diri untuk diploma JPA apa ntah kat INTAN KL. Tak cukup masa nak tender resign, aku emel buat rayuan tapi tak dilayan so terpaksala aku lupakan je niat nak jadi PTD…sob3

Ever since aku jadi malas dah nak cari kerja lain sebab bila dapat pun bukannya aku boleh accept….

Kesimpulannya, as expirience hire….resume kita lebih laku than fresh graduate.

Hari Graduasi (Graduation Day)

Assalammualaikum…

Year 2015 marks the 10^th year of my 1^st degree graduation day. Throwing back….rasa macam want to convo sekali lagi heee

Because at that time I was jobless, have enough money just to pay for the ceremony je. Bayar jubbah dgn scroll pun dah rasa mahal sungguh waktu tu. That belum nak kira bus fee travel from KL to Skudai, accommodation which sadly I and my whole family cuma afford to sewa student hostel je, not even budget hotel in nearby town. Itupun kami sewa semalam je walaupun aku kena dtg a day earlier, so malam pertama sampai Skudai tu just menumpang tidur dalam surau dekat café building kolej 14….somehow tak sedih pun time tu sebab excited nak konvo punya feeling is above anything else. Keesokannya bila my family sampai (Mak, Nenek, Arwah Mak Long and Acik) barula check in to the hostel and ada bilik untuk bermalam……tido dlm sleeping beg on the floor je sebab katil cuma ada 2 hehe.

Actually tak rasa ralat for myself tapi kesian kat family je, dah la I am the only child so this is my mom very 1^st and last graduation ceremony, tapi tak dapat beri nicer experience to her.

Pakaian pun baju melayu hitam je yang within budget, wanted to buy a suit too but no one to sponsor me. Looking at others so smart in their black suit, rasa so small and humbled…I should have had plan that in advance, put aside some of my scholarship for graduation kan, hmmmm

Having stated all of the above, I am grateful for that opportunity and always would like to reckon my graduation day as one of my life best moments though no one gives me a bouquet of flowers on that day hahaha…….move on Muhazam, move on!

Bukit Gambang Safari World

Assalammualaikum!

Wht a tiring day!! Yet no regret as i have spent memorable time with my wife and kids in Bukit Gambang Safari World today.

We arrived about 1020 am. Many empty parking slot were available at the basement as i noticed most people prefer to park at the open area. The parking is free and has lift facility to bring us up to the entrance. 

Safari park shares same building with its water park. Currently it offers discounted entrance fee for malaysian at rm38 for adult. Kids above 90cm is rm 28. Normal price is much higher but i can't recall.

From main entrance...we took a short walk headed to its zoo premises...it is a 2 different building. Once we arrived, a lady greeted us and explained tht we have 2 options to further our exploration. 1st, we pay rm1 each to ride a tram direct to savvanah park. 2nd we may also walk all the way to savvannah park and take a tram ride from there to enter the safari.

We opted for option 2. We wanted to walk because we want to see every single possible creature in the park hehe. Lucky us, we brougth 2 strollers and enuf drinking water. Strongly advise all to do the same. 

Once we stepped in to the main park building, we saw a very big white lion. 3 of them...all sleep! Btw is not in the zoo yet...its a restaurant...we can dine while watching at the lion....only if the were not sleep. Btw, lion sleep 20 hours a day....it explains.

The exhibition area is a brick building..not a typical open zoo area like zoo negara or bird park. If i remember correctly, it is 5 stories building which is homed to birds, monkeys, bears, kanggaroo and few other land animals.

Zebra is part of open safari habitant

Wild animal normally i see on tv...gnu. 

Hippo!

fastest animal on land...cheetah!

Lion ...neigbour to gnu

Bear in the main building...big and active...cute too!

The main building is also hold few shows day and nite. We only managed to watch bird show.


So thats about all!

Holawest Dungun - Western galore!

Assalammualaikum & Holla!!

Looking for western food in Dungun?? well personally i would highly recommend to go to Holawest. Its not a fancy western restaurant like Crocs Farm in Kuantan (semi fancy hehe) in term of its premise. its just a simple "warong" or hut near by beach like any other local warong along pantai Teluk Lipat.

However it serves very fine western food which normally can be found in any established western restaurant. The common menu such Burger, Roti John, all sort of pasta, grill beef and chicken are available almost every day. In addition, they also have special menu which been change on weekly basis....a bit pricey than their every day menu and its all about luck haha

I do like their drinks...cheap and unique taste. they mix carbonated drinks with fruit cordial and serve it in a jar instead of glass...i normally will share with my wife, RM 5 per jar.

For those who are coming from Kemaman or Kuantan.....drive heading to UITM Dungun. After UITM you will reach T-Junction where by Hotel Uitm on your right, Golf course on your left and pantai Teluk Lipat at the front. Take left and drive straight for about 5 minits, drive slowly as the warong is located on the left side of the road without proper signage. At night, you have to spot "holawest" light sign in Red color.

Its normally open from Sunday to Thursday. Operating hour is from 6 PM onwards. I've only been there thrice, because most of the time that i came without calling them first....they were close! so ya...you better call them 1st at 0132516001.

Sorry i have no picture of the place or the foods because i've 2 kids so its not easy to handle them and thus no time to take photo haha

Btw, i am not the owner of Holawest, i don't even know who are them....i heard the owner is a lecturer at UiTM, teaching culinary.....make sense. I am just happy to share because to me they are such a fantastic cook!

So....hope its help and happy eating!

Monthly Tax Deduction as final tax

Assalammualaikum frens...

To those who are not yet aware. Starting this year, LHDN has introduced new tax return method which is using our monthly PCB or MTD as final tax....

Here is a brief on it based on FAQ compiled by IRB.

SECTION 1: INTRODUCTION

Q1: What is Monthly Tax Deduction (MTD) as Final Tax?

A1: Tax payers who fulfil the criteria of MTD as Final Tax may elect not to furnish a return (BNCP) to Inland Revenue Board of Malaysia (IRBM).

Q2: Who may elect not to furnish return?

A2: Tax payer may elect not to furnish return, if:
i. Has income only in respect of gains or profits from an employment other than gains or profits in respect of the use or enjoyment of benefits provided by his employer under paragraph 13(1)(b) or (1)(c);
ii. MTD have been made by his employer in respect of such gains or profits;
iii. Working for twelve months in the basis period with the same employer;
iv. Taxes are not borne by their employers; and
v. Not opted for joint/combined assessment with the spouse.

SECTION 2: RETURN

Q1: If tax payer do not fulfill with the criteria of MTD as final tax, do he needs to furnish return ?

A1: Yes. Tax payer needs to furnish return, if:
i. Works more than one employer or change employers during the year;
ii. Works less than twelve months during the year;
iii. Tax borne by employer;
iv. Opt for joint assessment;
v. Has non-employment income such as business income, rental income, etc during the year;
vi. Wish to claim refund or deduction/rebate and etc.

Q2: If tax payer works with two or more difference company within twelve
months in a year, do he needs to furnish return ?

A2: Yes. The tax payer has not complied with the criteria of working for twelve months in the basis period with the same employer.

Q3: If tax payer receive rental or dividen income, do he needs to furnish return ?

A3: Yes. Tax payer has income other than gains or profits from an employment, i.e. rental income, dividen income, commision without MTD deduction is not qualify elect not to furnish return. Therefore, he must submits the return before or at 30th April.

Q4: Tax payer fulfil the criteria of MTD as Final Tax, do he allows to furnish a
return ?

A4: Yes. He may submits the return before or at 30th April.

SECTION 3: CALCULATION FOR MTD AS FINAL TAX

Q1: How to verify the MTD as final tax calculation is accurate and correct? A1: (a) Employer’s who use the payroll system (Computerised Calculation Method) Tax payer may use the ‘Kalkulator PCB’ at IRBM website to verify the MTD calculation.
(b) Employer’s who use manual Table/Schedule of MTD (without payroll system) Tax payer may use table/schedule of MTD to verify the MTD calculation.

Q2: The MTD calculation using formula (computerised calculation method) is
difference from using table/schedule of MTD?

A2: Yes. There is a slightly difference of MTD calculation by using formula (computerised calculation method) compare to table/schedule of MTD. The formula (computerised calculation method) is more accurate and round up to cent value. But, MTD calculation for table/schedule of MTD is based on the range of RM5.00 within the two value by taking the highest of that particular range as MTD calculation (i.e. RM2,571 – RM 2,575, the MTD calculation is based on RM 2,575).

Q3: If the employer using the wrong method to determine to MTD calculation, is
there any compound issue to employer?

A3: Yes. Under the Income Tax (Deduction From Remuneration) (Amendment) Rules, the compound will be issued to the employer whose not comply with using the correct method to determine MTD and deduct less MTD. However, the employer has the right to appeal for that particular compound issued.

Q4: Tax payer received EA/EC form from employer and discovered the MTD as
Final Tax is not accurate/correct, What should tax payer do ?

A4: Tax payer may elect to submit return form to verify the accuracy of MTD deduction determined by employer.
If the taxable amount as per return form is different from the MTD deducted by the employer, tax payer may elect to furnish return form before or at 30 April.

SECTION 4: LATE SUBMISSION PENALTY/ FAIL TO FURNISH RETURN FORM

Q1: Tax payer fulfill the criteria MTD as Final Tax and submit the return form after 30 April to claim additional deduction or rebate, is there any late submission penalty?

A1: Yes. There is penalty under Section 112(3), Income Tax Act 1967. The total penalty amount should offset with the refund (if any).

GST : Frequently Asked Question (FAQ) - Part 1

Q1 What is GST?
GST is a consumption tax based on the value-added concept. GST is imposed on goods and services at every production and distribution stage in the supply chain including importation of goods and services.

Q2   Is GST a new consumption tax?
GST will replace the present consumption tax comprising the sales tax and the service tax (SST). The difference between GST and the present consumption tax is in terms of its scope of charge which is more comprehensive, inclusive of the manufacturing and distribution stages as well as providing a tax credit claim for GST paid on business inputs. When compared with the present consumption tax system, the sales tax is imposed only at the manufacturing stage that is at the time when the goods are manufactured or when the goods are imported. On the other hand, service tax is imposed on specific services at the time when the services are provided to the consumer.

Q3   Why the sales tax and service tax (SST) need to be replaced with GST?
GST is a more comprehensive, effective, transparent, and business friendly tax system. GST can overcome the various weaknesses inherent in the present consumption tax system. The inherent weaknesses under the present tax system are the cascading tax, double tax and pyramiding tax, tax erosion and leakages through transfer pricing and other means. Besides that, GST is expected to increase tax compliance and is easier to administer in view of its self policing method. Besides that, the businesses are required only to submit simplified tax returns based on prescribed formats. All records and documents relating to the relevant transaction are required to be kept in the business premises for audit by the GST auditor.

Q4   What is the rate of GST that will be imposed?
The Government has fixed the GST rate at 6%.

Q5  When will the government implement GST?
Goods and Services Tax (GST) will be implemented with effective from 1 April 2015 and GST rate is fixed at 6 (%) per cent.

Q6   How does GST work?
GST is charged and collected on all taxable goods and services produced in the country including imports. Only businesses registered under GST can charge and collect GST. GST collected on output must be remitted to the government. However, businesses are allowed to claim the input tax credit through the following mechanism and method:-

i. GST collected on output (output tax) is deducted against the GST paid on input (input tax).
ii. If there is excess, the amount shall be remitted to the government within the stipulated period.
iii. If there is deficit, businesses can claim for refund from the government.

Q7 Who will collect GST and remit to the government?
GST can only be collected by persons who are registered under GST and the tax shall be remitted to the government within the stipulated period.

Q8 How will the government ensure that the business will remit the right amount of tax collected to the government?
To ensure that businesses remit the right amount of tax, the government will conduct an early detection program through desk audit and transaction audit on the tax returns submitted by businesses for every taxable period. The GST audit team will conduct field audit on records and accounts of businesses to ensure there is no tax manipulation by businesses. Besides that, the GST risk assessment system, a computerized checking system, will trigger alerts relating to high risk cases.

Q9 Will the GST rate be increased in the near future like what has been done by the Singapore government?
The main objective of the government is to ensure the smooth and efficient implementation of the GST. The government has no plans to increase the GST rate like what has been done by the Singapore government. The government is concerned and always take into consideration the interest and welfare of the rakyat before making any policy changes. It is important to note that even though the sales tax was implemented since 1972, the rate has been increased only once in 1983, whilst the rate of service tax has never been increased since its introduction in 1975.

Q10 Are all goods and services subject to GST?
In principle, GST is imposed on all goods and services produced in the country including imports. However, certain basic foodstuff likes rice, sugar, flour, cooking oil, vegetable, fish and meat, eggs and essential services such as health and private education, public transportation, residential property and agricultural land are not subject to GST. Such exemption is to ensure that the lower income group is not burdened by GST.

Q11 Do I have to apply to Royal Malaysian Customs if I want to act as an agent for my overseas principal who is liable under the GST Act?
If an overseas principal is liable under the GST Act, he has to be registered through an agent appointed by him. Therefore, as a person appointed by the overseas principal, you must apply to RMC to be such agent. You need to submit supporting documents such as an authorized letter from the overseas principal. Upon such registration, you will be held accountable for GST liabilities and need to file returns on behalf of the overseas principal. You will also have to keep separate records for the non-resident. If you are a taxable person yourself, you must also register yourself separately.

Q12 How do I account for GST if my client has paid less than the amount of the progress claim?
If you issue a tax invoice equivalent to the value/ amount stated in the interim certificate, but is less than the amount stated in the progress claim, you may issue a debit note and account for GST.

Q13 What happens if a client does not pay after the tax invoice has been issued?
You can claim bad debts relief on the GST output tax paid in respect of taxable supplies. The GST portion of the bad deft can be recovered subject to certain conditions:

(a) The tax is already paid;
(b) You have not received any payment 6 months after the supply has been made, or the debtor has become insolvent; and
(c) Sufficient efforts have been made by you to recover the debt.

Q14 Do I have to make a formal claim to recover GST due to bad debt?
No, you only need to make an adjustment by increasing your input tax in your GST return after you have satisfied all the conditions for bad debt relief.

Q15 What types of export document to be kept?
All documents related to exportation must be kept for a period of seven years. Any failure to do so is an offence under GST Act 20XX. Documents that have to be kept are as follows:

(a)  Export declaration (K2)
(b)  Sales invoices
(c)   Bill of lading
(d)  Shipping note
(e)  Insurance note
(f)   Payment document, such as documentary credit, debit advice, bank statement, etc.
(g)  Debit and Credit note
(h)  Tally sheet from Port Authority (I)   Short ship/short landed certificate (j)   Other documents related to export.

Good Service Tax (GST)

Assalamualaikum...

we are now counting days to the implementation of GST, by now many should had have understand what is GST all about. Just in case you don't, i hope below sharing could assist you to have basic knowledge on this most talk about matters :)

WHAT IS GST ?

GST which is also known as Value Added Tax (VAT) in other countries is a tax on final consumption of goods and services in Malaysia.

GST is a broad based consumption tax and will be imposed on all goods and services made in Malaysia and import of goods and services into Malaysia [except goods and services categorized under zero rated supply and exempt supply orders as determined by the Minister of Finance (MoF) and published in the Gazette].

GST terminologies:

Input tax GST that a taxable person has incurred on the purchases of goods and services in the course or furtherance of his business

Output tax GST that a taxable person charges on his taxable supply of goods and services made by him in the course or furtherance of his business

Standard rated supplies Taxable supply of goods and services which are subject to GST at standard rate (i.e. 6%). The taxable person is eligible to claim input tax credit on his business inputs in making taxable supplies

Zero rated supplies Taxable supplies that are subject to zero rate. Although there is no GST to be imposed on these supplies, the taxable person is eligible to claim input tax credit on his business inputs in making taxable supplies

Exempt supplies Non-taxable supplies which are not subject to GST. Suppliers of exempt supplies are not eligible to claim the GST incurred on his business inputs

Scope of GST

•GST shall be charged on any taxable supply of goods and services made by a taxable person in the course or furtherance of business carried on by him in Malaysia.

•GST is charged on the importation of goods and services.

◦Goods imported will be charged GST at the time of importation.

◦Imported services will be taxed by adopting a “reverse charge mechanism” where a person who receive services from an overseas supplier is to account for GST as if such person had supplied the services to himself.

Example: Importation of services – reverse charge mechanism

•Importation of consultation services of USD10,000, @ RM3.4 = RM34,000, GST @ 6% = RM2,040

•When the recipient makes payment to the foreign supplier, the recipient has to account for output tax on the amount paid, i.e., output tax = RM 2,040. The amount shall be credited to the output GST account.

•In view that the recipient is in the business of providing taxable supply, the recipient can claim input tax credit on the GST paid of RM 2,040. The amount shall be debited to the Input GST account.

•At the end of the day, the entries of the output GST and input GST will cancel off each other. Nevertheless, the recipient MUST account for the transactions.

Unlike the present sales tax and service tax system which is a single stage tax, GST is a multi-stage consumption tax on goods and services. Payment of tax is made in stages by the intermediaries in the production and distribution process. Although the tax will be paid throughout the production and distribution chain, it is ultimately passed to the final consumer. Therefore, the tax itself is not a cost to the intermediaries and does not appear as an expense item in their financial statements.

A person is required to be registered for GST if he makes taxable supplies where the annual turnover exceeds RM 500,000.

A person who is registered under GST is required to charge GST on his output of taxable supply of goods and services made to his customers. He is allowed to claim as input tax credit any GST incurred on his purchases which are inputs to his business. His customer, if he is also in a business of making taxable supply of goods and services, in turn is allowed to claim input tax credit on GST paid on his output. Thus, double taxation will be avoided and only the value added at each stage is taxed.

Multi-stage collection and payment of GST

First layer Assuming a supplier making a taxable supply of goods sell the goods at the price of RM400 to the service provider. The GST charged by the supplier is 6% of RM400 = RM24. The amount that the service provider has to pay to the supplier is RM424. Assuming the supplier does not make any purchases in his business, i.e., no input tax incurred, the supplier will have to pay the output GST of RM24 to the Customs.

Second layer The service provider uses the goods purchased from the supplier to provide services to the local customer, and charge the customer a price of RM1,000 for the services rendered. The service provider will charge the customer a GST of 6% on the RM1,000, i.e., RM60. The total amount that the customer has to pay is RM1,060. The service provider’s output tax is RM60, i.e., what he charged to the customer. His input tax is RM24, i.e., what he paid to the supplier of the goods. The amount that he needs to pay to the Customs is the net, RM60 – RM24 = RM36. Note that GST is a form of value added tax, hence GST is imposed on the value add provided by the service provider, i.e. on the amount of RM600 [RM1,000 charged to the customer – RM400 paid to the supplier].

Third layer GST is borne by the individual end consumer.

Where output tax is more than the input tax, the GST registrant has to pay the net GST to the Customs.

Where output tax is less than input tax, a refund will be given by the Customs to the GST registrant.

There is no requirement to match input tax with output tax and the claim for input tax can be made when the expense is incurred and a GST tax invoice is issued by the vendor.