2. OBJECTIVES
3. ELIGIBILITY TO CLAIM REFUND
i) Foreign missions or international organizations of countries that has facilitated the GST relief to Malaysian missions in their countries.
ii) Bills / receipts issued on the purchase of official services GST payable by foreign agencies or international organizations.
iii) Service procument paid using charge cards or personal credit cards are not eligible for GST refund.
iv) GST claimable bills/receipts are for service procurement valued at RM100.00 and above. Bills/receipts for the GST taxable services are provided by the GST-registered entities in Malaysia. All receipts / bills shall be in the name of diplomatic missions, consular offices or international organizations.
v) Bills/receipts for services worth RM 100.00 and above cannot be combined with any other bills or receipts to achieve the threshold value.
vi) Bills/receipts must be collected and submitted to the GST officers nearest in proximity to the foreign missions or international organizations concerned once every four months, details as follows;