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.

Ramli Awang Murshid (RAM)

Assalammualaikum....

Since primary school aku memang suka membaca. I am more into cerita2 penyiasatan but baca juga novel2 yg purely sastera for the sake of appreciating the authors. Yup ada juga baca novel2 simplistic yg glamor mcm Bukan Puteri Lindungan Bulan etc tu hahaha...

Masa kecik aku biasa dgn Enid Blyton yg dh diterjemahkan ke bahasa melayu...mana paham baca bahasa omputih. Best giler baca cerita 5 bersaudara tu sampai aku terbawa-bawa in my real life...aku tubuh pasukan penyiasatan sendiri dgn kawan2 sekolah hihi. Ntah apa2 la masatu.

Bila masuk U....my lecturer introduced me to Agatha Cristie...tried la baca a few of her mystery novel...menarik but just borrow from library je...not buying any of them. Agatha to me....macam tgk cerita kat channel Diva... dia slow....kita kena sabar tunggu plot berkembang.

Dalam masa yg sama i am also exposed to John Grisham....x kenal pun tapi selalu nampak novel dia atas rak library with such tipikal remarks like New York Best Seller! Which i noticed has been printed on almost all of english novel in book store...like seriously??

Okay back to the subject matter...RAM. aku 1st baca novel dia masa sek men...tajuk Pei Pan. Masa ni belum under alaf 21 and x borther pun siapa yg tulis but that novel won hadiah sastera sumthing...anugerah pak sako kalo tak silap. Sejak tu aku jatuh cinta dgn gaya penulisan dan olahan RAM.

Kebetulan makcik aku pun hantu novel. So bila aku pergi rumah dia time cuti...aku terjumpa novel ADAM. Sebuah naskah RAM juga....damn suspen gile cerita tu. Both Pei Pan and ADAM dah divisual kan dalam drama TV.

Eversince aku baca every single novel yg dihasilkan oleh RAM....tak beli but pinjam either dr acik or my good fren Azmir time di kampus. Bila dah kerja ni baru beli sendiri.

All and all RAM dh hasilkan 24 naskah kalau tak silap and aku dh baca semua kecuali sebuah je lagi....gigih nak cari ni.

Cakap pasal RAM ni...pd aku dia la novelis triller paling sukses di Malaysia. Bila masuk kedai buku, kalo tgk novelist lain org akan baca tajuk novel kan? But for him...org akan baca nama dia dulu...tajuk no 2 and almost tak penting. Sinopsis pun tak payah bother la sebab nama RAM on the cover page tu dah cukup gah.

Cara dia menulis cukup simple. Sekali sekala dia tunjuk skill guna bahasa bunga2 bila ada relevancy. Else he sticks to his usual way. Isi dia full of facts which i like....boleh learn so many new things by reading his novel. Siap bagi reference at the end of his novel so kita tahu dia tak fabricate the facts.

Idea dia original and walaupun agak science fiksyen tapi sentiasa diwajarkan dgn hujahan yg bersifat islamik. Ada nas dan dalil yg bertepatan utk sokong imaginasi2 luar tabii yg dia selitkan dalam plot cerita. Untuk yg dah biasa baca buku dia memang tak rasa janggal la.

Out of his many, aku paling suka series of Laksamana Sunan...boleh imagine cerita ni kalo di layar perak is better than Harry Potter and Lord Of The Ring tu sorry.... dia berjaya buat aku masuk into his own created fantasy dimension without sekelumit pun rasa merepek apa mamat ni.. ha macam tu la.

But yang paling aku tak suka is novel 9 nyawa....sorry to say la RAM. As follower aku rasa novel tu ditulis secara sambilan atau dgn malas....mcm left over food. Tak ada roh RAM yg kuat dalam tu....maybe sebab dia menyelit antara mega novel of sunan the series....dunno.

Wish dapat jumpa 1 hari nanti nak minta signature hehe....selalu pergi pesta buku hoping that dapat jumpa tp belum ada rezeki.

Ok...baru habes baca his latest actually...Raudhah...best. now nak sambung baca Mitch Albom's...the first call u receive from heaven.....dah lama beli tp tak habes2 baca...

Bai!

JPO, Hello Kitty World, Chupcai Cafe and Creator Hotel...

Assalamualaikum…


Last story kan was about my trip to Sibu Island in Mersing. Okay from Jetty Tg Leman to Johor Premium Outlet is only about 1 hour and half driving time. Hence kami decided to pay a short visit to JPO instead of going home! Hahaha

This is our 2nd visit to JPO (1st was about 2 years ago). We noticed the outlets are pretty much the same like before with addition of few new outlet namely Saccor, Oroton and few others which I can’t recall, probably because the brand is not familiar to me.

We spent about 6 hours there…simply walked in into each and every outlet that we feel we want to look in. Most outlet were having super-duper sales at that time, up to 80% for some stores.

Later at night we went for dinner at Cupchai Café & Bistro in Bandar Baru Uda…near by Plaza Angsana or close to Jakel. The place to me is quite cool to chill out…it has “kacang pool” a must have menu once you are in Jb! We tried as well its mee rebus, tasty but not the best. Pricing wise is reasonable.

After that we checked in at budget hotel named Creator Hotel in Kulai…yaya one must wonder why on earth I travel from JPO to Bandar Baru Uda then travel back to Kulai where tomorrow morning I m going to Puteri Harbour kan??? Well JB is close to my heart and to me all those area are not so far to each other since all of them are well linked with a toll highway. Jalan2 lah…

About the hotel. I am highly recommending this hotel to all who want cheap stay at reasonable comfort. Located near by main road, big and tall building….easy to spot. Nice deco, very arty and creative actually…better than higher rated hotel in Malaysia. The room is spacious, 32 sqft. Its clean and new, open in year 2014. Price only RM 99 and you also get breakfast voucher at Old Town White Coffer for 2 person. Heaven!

After check out, we went to our ultimate destination of the trip…..Hello Kitty Town in Puteri Harbour. About 40 minits drive from Kulai, using google maps the place is easily located. Our daughter got so excited the moment she saw Hello Kitty character on the building wall and she cries…cries…cries wanted to go into that building huhuhu….

We paid RM 85 each for an adult (3 yrs and above). Below 3 yrs is free so both of our kids are FOC. That amount grant us an access to all theme parks. You may also pay RM 55 to enter only 1 out of the 2 theme park which are Hello Kitty Town and Play park which I forgot the name.

Btw, price stated is for Malaysian ic holder only. In Hello Kitty park you basically will do visit and activities while in the other park it is for games and rides….because I was too eager to try almost everything so we decided to take the combo package of both.

Hello Kitty world (HKW) is a perfect place for your girl lah…..all pink in color! Sort of Kidzania’s set up but the area is smaller hence has lesser activities. It has Hello Kitty house, craft making, biscuits making , photo booth, maze and word search, playground, giant cup ride and of course Kitty’s show at the centre stage.

At level 2….it has ballerina class, pinggu island games centre, bob the builder massive playground and several food stores.

At level 3….it is like indoor theme park in Berjaya Megamall. Just that the rides are less xtreme and suitable for small kids. I tried all but the bump car because at the time I want to play it no one want to play with me and thus no car to bump to huhu. It’s actually pretty fun not only for kids but for us the parents too especially one like me who are not dare enough to ride on any extreme rides in another theme park.

We spent about 5 hours in there and had to rush back home since our journey heading back is about 5 hours. Before that we had our late lunch at The lat’s Place….awesome restaurant in terms of decoration. The whole concept is about Budak Kampung cartoon series.

So that’s about the end of our short and adhoc trip to JB…..

Sibu Island Resort

Assalammualaikum

Disclaimer: i am an indoor type of person.

Cuti sekolah datang lagi! This time kami sekeluarga berjalan ke Sibu Island Resort, Mersing Johor.

Journey from Kerteh is about 4 jam 30 minit drive. Ferry to Sibu Island stationed at Jetty Tg Leman Mersing but please don't get confuse with another Jetty to island located at the Mersing town. Tg Leman is farther than town...about 1 hour drive. Set your gps to kfc Tg Leman or Felda resort.

The ferry only depart twice perday from mainland to resort. 1130 am and 4 pm. Similarly going back to mainland at 10 am and 2 pm.

Apparently this island has only one resort which is SIR which i suspect the nearby islands have other resorts. Practically u had no choice to stay but here in SIR.

The ferry was quite large and able to accomodate 50 passengers at time. It tooks us 30 minits riding on the ferry before reaching our destination. U cant see the panaroma of the sea from inside ferry....pitty.

Once arrived....i really hope to be amazed. But tht wasn't the case. I think it is because i've been to Redang..my mind have some sort of expectation. Comparing both is not an apple to apple but ya....i prefer Redang or even Perhentian.

Compare with Kapas....i guess it about the same in the context of its sand and water quality. Still i like Kapas more because in Kapas you can feel the island mood. Here just too big and to hilly...resort far from sandy beach...i can't really sea the white beach and turqoise sea water.

Went for snorkeling at the beach. Not going to sea park. Got jelly fish but not so many. On second day they prohibited us from snorkeling as they said jelly fish getting more....

There are several xtvt provided by SIR like moonlight walk...we went to see blue sand. Ok it is not a sand in blue color but it is a sea species kind of plankton live in a deep sea...to me it looks like firefly but in blue and green light which actually its blood.

Other than that....it has junggle trekking which i don't try but i believe its fun because the track end up at the hill top. The have archery and flying fox facilities and typical beach xtvt such as banana boat etc.

Food wise...i have no complaint. Decent selection of menu...good taste and fresh materials.

The staff are mostly friendly...helpful and polite. The resort itself quite ok tho a little bit rundown but i am not really fussy about it because i know this is an island. Better than Kapas at least u have electricity and water supply all day and night.

Plus point about SIR is its open zoo concept. Tho not so many but ada peacock, deer, birds, goat....they live freely within the island vancinity and you can simply feed or touch them if u dare haha.

Thts all for now....babai

My Umrah Story

Assalammualaikum

Alhamdulillah last December 2014 aku and wife berpeluang untuk menunaikan ibadah Umrah untuk pertama kali dalam hidup kami. Tho dah ada banyak panduan dan perkongsian tentang umrah, aku still rasa nak share my own sebab aku rasa my own could help those ordinary guy like me….

Kami daftar umrah dalam bulan October with Raihar. Agency ada banyak so pilihla mana2 yang dirasakan baik. Utk aku, pilih Raihar sebab ianya establish mainly in area Pantai Timur ni. Nowadays acap kita dengar pasal pakej umrah yang meragukan rite? So be mindful bila pilih agen.

Dari segi kursus, ada 3 siri disediakan but aku cuma sempat joint latest two of it je, but zaman ni ada banyak sumber like u tube utk self learning. Baca buku panduan, tanya ust2 dan rakan2 yg pernah pergi utk dapatkan nasihat dan pandu arah la supaya urusan kita berjalan sebaik mungkin.

Dari segi kelengkapan, semua agensi akan beri kita bagasi. Kaih ihram depends, ada bagi ada tak…like Raihar aku kena beli sendiri. Aku beli sepasang je manakala sepasang lagi pinjam dari kawan. Time tu musim sejuk so aku bawa la pakaian musim sejuk. Losyen pun wajib, tak payah poyo2 la rasa lelaki tak macho pakai losyen. Bawa sekali vaselin jelly, baik untuk bibir dan tumit kaki yang insyaallah akan merekah dek cuaca.

Duit tunai depends la atas keperluan masing-masing. Macam aku memang tak bawa banyak sebab bajet cukup2 je untuk tiket dan hotel. Aku memang pergi ala2 nekad….duit kumpul asyik guna ke lain je so kalini taknak kumpul duit dah, register je and hoping that duit akan cukup. Mujur lah cara pembayaran nye bukan sekali gus. Mula2 bayar utk daftar je, after that baru bayar utk hotel dan tambang, last sekali baru bayar habeskan baki so bolehla guna duit gaji bulanan utk tampung bajet diperlukan.

Aku ambil pun pakej ekonomi je, aku duduk bilik ber4 and wife duduk bilik ber2. Yup kami duduk asing atas alasan yang kami berdua sama-sama naif and jahil so hoping that akan dapat roommate yang boleh bagi tunjuk ajar masa di sana nanti. Fikir kami masih muda so kami ambik hotel yang located paling jauh out of hotel2 yang ditawarkan Raihar. Kami memang tak plan nk shopping melainkan sedikit ole2 utk family so cash yg sikit untuk belanja adalah memadai memandangkan urusan lain semuanya telah dibayar melalui agensi termasuk makan dan minum.

Flight kami turun di Jeddah, cheaper than direct to Mekah. Kami naik bus dari Jeddah ke Madinah Al Munawarah selama 6 jam. Dalam bus ada disediakan makanan tapi bus still stop untuk solat subuh di RNR….pls jgn imagine our RNR kat sini ye….totally lain but ya lain padang lainla belalang nye kan.

Personally aku sangat happy bila sampai Madinah. Happy yang tak dapat nak zahir dengan kata-kata. Bandar ni walaupun sibuk and tak pernah tidur tapi kita rasa damai….mungkin sebab jasad baginda Nabi s.a.w ada di sana. Hotel kami letaknya agak dekat dengan Masjid Nabawi, boleh nampak dan ulang alik less than 5 minits.

Pada aku untuk orang yang malas buat ibadah sunat masa di Malaysia macam akuni, pergi Madinah dulu adalah lebih baik. Kat Madinah dah takde alasan nak kata busy dgn kids and works, semua masa duduk masjid je so boleh la nak up sikit ibadah sebelum menuju ke Mekah bagi menunaikan umrah….atleast bersih la sikit.

Masjid Nabawi memang sentiasa diimarahkan dgn pelbagai aktiviti selain solat. Ambik peluang la untuk bertalaki dgn syiekh2 di sana secara free je….para2 hufaz yang ajar kita baca Quran and perbaiki bacaan Al Fatihah kita…mana nak cari wei.

Sunat juga menziarahi makam Nabi Muhammad s.a.w, perkuburan Baqi’, jabal Uhud dan pergila solat di Masjid Quba untuk rebut ganjaran pahala umrah. Semua tempat tu agensi akan bawa kita termasuk la ke ladang kurma….maybe a bit misleading where kita actually tak masuk dalam ladang but pegi kedai jual kurma yg located adjacent to ladang. Lain agensi aku tak pasti.

Pada those yang tak bawa or lupa nk bawa kelengkapan umrah, no worry as Madinah has it all. Harga aku tak pasti mana lagi murah sebab aku tak survey as I’ve bought it in Malaysia. Untuk shopping Madinah ada macam2 pilihan barangan. Harga bukanla murah tapi tak juga mahal as our currency value is about the same je so you don’t really feel the advantage la like shopping in Indonesia, Vietnam etc.

Bahasa Melayu diguna secara meluas so jangan risau kalau tak pandai bahasa arab or English. Cuma kena hati-hati dengan sesetengah peniaga yg jenis pushy, kita baru tanya je dia dh grab and bungkus suruh bayar.

Raudhah! Semua orang mesti nak pergi sana kan bila masuk Masjid Nabawi. Yup tempat tu bukan sunat untuk dikunjungi cuma ianya 1 daripada tempat yang mustajab untuk berdoa insyaallah. Untuk lelaki, waktu ke Raudhah is about anytime so carila waktu terbaik supaya tak terlalu sesak dan berebut. Pengalaman aku dtg jam 10 pagi onwards amat mudah nak masuk. Waktu near to solat fardhu and after it is waktu puncak. Untuk wanita ada allocated time so persaingan lebih sengit, my wife cerita memang berlaku insiden tolak menolak dan pijak memijak. Anyhow berdoa la di mana sahaja kita berada.

Bertolak Ke Mekah…

Kami semua digalakkan berpakaian ihram dari hotel di Madinah usai mandi sunat ihram. Solat sunat ihram kami buat di Miqat before berniat. Lepas niat di Miqat kami bertolak ke Mekah dgn menaiki bus selama 5 jam perjalanan. Since masatu dah dalam ihram so kena hati2la dgn perkara2 yang dilarang semasa ihram.

Sampi Mekah Al Mukarramah dalam jam 12 malam….ustaz bagi kami rehat jap dan dalam 1 pagi kami semua terus dibawa ke Masjidil Haram untuk melakukan umrah. Untuk 1st timer macam aku memang that was a bit rush and blurring. Tempat baru and orang ramai, mamai sebab itu waktu tidur so macam kena pukau….ikut je kemana mutawwif bawa dan just buat je apa yang dia buat. Time Nampak Masjidil Haram tu rasa jugakla amaze nye tapi tak berani nak lebih2 sebab takut tertinggal dek mutawwif….kalo lost tak tahu nk kemana sebab 1st time. Time ni Masjidil Haram is heavily undergoing construction so laluan banyak berubah….

Alhamdulillah…dalam cuak tu aku masih compose and berpeluang melihat Baitullah secara live untuk pertama kalinya. Again tak berani gak nak tgk lama2 sebab ramai orang and takut ditinggal mutawwif. Masa tawaf pun tak berani pandang kaabah sebab takut terpaling over and batal pulak tawaf. Haiii memang agak jahil akuni.

Lepas solat sunat tawaf kami terus menuju ke tempat sai’e. Perjalanan ulang alik dari Bukit safa ke Bukit Marwah tu nampak macam senang tapi bila dah buat baru tahu cabarannya. Itupun dalam situasi yang jauh sangat selesa berbanding zaman Siti Hajar dahulu. About 3 pagi baru selesai dan aku bertahallul…ada Jemaah yg stay terus je sampai subuh tapi aku balik bilik sebab letih dan perlukan sedikit tidur.

Btw, waktu solat both in Mecca and Madina adalah cepat dan dekat2 especially asar till isya’ tu. So normally ramai Jemaah termasuk aku akan stay kat masjid je lepas asar sampai isya’. Lepas zuhur terpaksa balek hotel sebab nak lunch. Isya’ setel by 8 malam so lepas tu baru dinner and tido awal.

Cabaran shopping di Mekah pada aku adalah lebih dasyat sebab Masjidil Haram dikelilingi oleh mega mall as oppose to Masjid Nabawi yg agak humble mall2 nye. Silap haribulan memang kita spend most of our time in mall rather than mosque.

Harga barang pun aku survey untuk cenderamata adalah lebih murah di Mekah tho ramai yang claim otherwise. Makan sama je, both mahal….seriously harga makanan mahal. Tapi harga ice cream and juice buah murah pulak, sedap giler plak tu.

Normally agensi akan bawa kita untuk buat umrah sebanyak 3 kali lagi on top of umrah wajib yang kita buat memula sampai Mekah. Kalau rajin bolehla naik teksi ke mana2 Miqat untuk buat umrah sunat tambahan incase nk cukupkan 6 bagi kejar pahala haji.

Agensi bawa juga kita tour sekitar Mekah, melawat Jabbal Rahmah….etc

Surely ramai yang pesan kita untuk jaga mulut dan tingkah laku, jangan terkesima bila tengok bermacam ragam dan amalan sahabat2 kita yang datang dari segenap pelosok dunia. Just raikan sebab kita pun tak tahu betul salahnye but jangan ikut mereka bilamana ianya tidak pernah diajarkan oleh Ustaz kita kepada kita.

Datang awal ke Masjid kalau taknak solat kat luar atas lantai tanpa sejadah…..air zam-zam ada merata dalam masjid, minum sepuas-puasnya. Menderma dan wakaf Al Quran sangat meluas di sana so u pick what best for u.

Ringkasnya, jangan takut dan fikir bukan2 untuk ke Mekah. Memang kita banyak dosa tapi takkan sebab takut kena balasan maka kita taknak ke sana kan?? Ditakdirkan kita dapat balasan pun anggapla itu satu rahmat, mudah-mudahan di akhirat nanti tiada lagi balasan terhadap kita sebab dah terima kat dunia ni.

Aku akan terus berdoa agar dapat pergi lagi ke sana dan semoga korang pun akan berpeluang ke sana insyaallah….