GST Frequently Asked Questions (FAQs) Section A : General Information on GST. 1. What is a GST?
|
|
- Loraine May
- 6 years ago
- Views:
Transcription
1 Section A : General Information on GST 1. What is a GST? A Goods and Services Tax (GST) is a consumption tax based on the value-added concept. GST is charged on any taxable supply of goods and services made in the course or furtherance of any business by a taxable person in Malaysia. GST is also charged and levied on the importation of goods and services into Malaysia. 2. What is the rate of GST that will be imposed? 6% 3. Are all goods and services subject to GST? Not all goods and services will be subjected to GST. Certain basic food and amenities are free from tax, i.e. zero rated. In addition, certain supply of goods and services such as financial services and healthcare services are determined by the Government as exempt supply. For more information, please refer to the following: i) Goods and Services Tax (Zero-rated Supply) Order (A)%20272%20- %20Perintah%20CBP%20(Pembekalan%20Berkadar%20Sifar)% pdf ii) Goods and Services Tax (Exempt Supply) Order (A)% perintah%20cukai%20barang%20dan%20perkhidmatan%20(pembekalan%2 0dikecualikan)% pdf 4. Do all businesses need to be registered under GST? Any person who makes a taxable supply for business purposes and the taxable turnover of that supply for a period of 12 months or less exceeds the threshold of RM500,000 is required to be registered for GST. However, business with taxable turnover of RM500,000 and below may choose to apply for voluntary registration. For further enquiries, kindly refer to this official GST website : FAQs for GST-Version 6.0 March 2015 Page 1
2 5. How does GST work? In Malaysia, a person who is registered under the Goods and Services Tax Act 2014 is known as a registered person. A registered person is required to charge GST (output tax) on his taxable supply of goods and services made to his customers. He is allowed to claim input tax credit on any GST incurred (input tax) on his purchases which are inputs to his business. Thus, this mechanism would avoid double taxation and only the value added at each stage is taxed. 6. Where can I obtain more information about the GST mechanism in Malaysia? Please refer to the official website of the Royal Malaysian Customs Department (RMCD) at for more GST-related information, legislation and guidelines. FAQs for GST-Version 6.0 March 2015 Page 2
3 Section B : GST information about Bursa Malaysia ( Bursa ) 1. Is Bursa a GST registered person? Yes, Bursa and its subsidiaries are registered as prescribed under the GST with requirements of RMCD. The following are the respective registration numbers: No. Name of Company Registration Number 1 Bursa Malaysia Berhad Bursa Malaysia Securities Berhad Bursa Malaysia Securities Clearing Sdn Bhd Bursa Malaysia Derivatives Berhad Bursa Malaysia Derivatives Clearing 5 Berhad Bursa Malaysia Depository Sdn Bhd Bursa Malaysia Information Sdn Bhd Bursa Malaysia Islamic Services Sdn Bhd What are the GST treatments of fees charged by the Bursa Group? With effect from 1 April 2015, Bursa will charge GST at the standard rate of 6% (where applicable), as governed by the GST Act The schedule of fees charged by the Bursa Group includes, but not limited to, the following: Bursa Group Securities Market (All fees are standard rated, that is 6%) Type of fees Trading fee Clearing fee ISS fee Buy-in commission Admin Fee - Failed Securities Contract Fees for Securities Borrowing & Lending Listing fee Depository services fee Information service * Participants fee Access fee Central Matching Facility fee Fees relating to Clearing Guarantee Funds FAQs for GST-Version 6.0 March 2015 Page 3
4 Bursa Group Derivatives Market (All fees are standard rated, that is 6%) Type of fees Trading fee Clearing fees Clearing House Services fees Membership fees Information services & Market Data* Islamic Market Bursa Suq Al-Sila' (BSAS) (All fees are standard rated, that is 6%) Trading fee Access fee Administrative fee Islamic Market Sukuk & Bonds (All fees are standard rated, that is 6%) Islamic Market Exchange Traded Sukuk & Bonds (ETBs) (All fees are standard rated, that is 6%) Listing fee Trading fee Clearing fee Listing fee Public Issue Fee Labuan International Financial Exchange (LFX) (All fees are Out of Scope, not subjected to GST) Application fee Renewal fee Listing fee Regulations (All fees are standard rated, that is 6% except for transfer fees & fines which are Out of Scope, not subjected to GST) Perusal fee Processing fee Access fee to Bursa Link Technology Systems (All fees are standard rated, that is 6%) Installation fee Network equipment rental Access fee Co-location* FAQs for GST-Version 6.0 March 2015 Page 4
5 Bursa Group Others (All fees are standard rated, that is 6%) Type of fees Rental Knowledge Centre - Membership fees, service fee, sale of publication and corporate souvenirs Tender fee Events Sponsorship income, participant fee and registration fee CBRS III Research coverage services *Note: If charged to a non-malaysian, it may qualify for zero rated (subject to conditions prescribed in the GST legislation). 3. Is the buying and selling of shares subjected to GST? The buying or selling of shares is an exempt supply as set out in the Second Schedule of the Goods and Services Tax (Exempt Supply) Order 2014 i.e. when a share is bought or sold there will be no GST on the gross contract amount, which is price x quantity of the securities. However, the supply of services relating to the buying and selling of shares such as clearing and settlement, brokerage etc. for which fees or commission are charged, will be subject to GST at the standard rate of 6%. 4. Are the fines imposed under the Rules of Bursa subjected to GST? No, fines imposed under the Listing Requirements and all Business Rules of Bursa Group of Companies are not within the scope of GST, as such, not subjected to GST. 5. Is late payment interest subjected to GST? No, late payment is not within the scope of GST, as such, not subjected to GST. 6. What is the treatment of interest income given back to the brokers? Interest income is exempt for the purposes of GST. FAQs for GST-Version 6.0 March 2015 Page 5
6 7. Will Bursa Malaysia issue tax invoices? Yes, as Bursa Group of Companies has registered with the RMCD, Bursa will issue tax invoices for its taxable supply of goods and services. 8. If I am a non-malaysian trading Bursa s products, will I be charged GST on the services rendered in Malaysia? Yes, as a non-malaysian trading on Bursa s products, you will be charged GST at the standard rate of 6%. 9. If my membership tenure in Bursa s Knowledge Centre overlaps 1 April 2015, is the said membership fee subjected to GST? GST will take effect from 1 April As such, the proportion of membership fee after 1 April 2015 is subject to GST. However, your payment made before the implementation of GST is deemed inclusive of GST. 10. Are transfer fees imposed on Participating Organisations ( POs ) for the recruitment of experienced dealers representatives from another PO subjected to GST? No, the above transfer fees are out of the scope of GST. 11. I am a non-malaysian client subscribing to Bursa's Technical Infrastructure Services (TISA - rental model) and Bursa's co-location services, why is the colocation service fee qualified for zero-rated but the TISA fee is subject to GST at standard rated? To qualify for zero-rated treatment, the relevant services must be prescribed in the GST (Zero-rated Supply) Order 2014 ( the Order ). As the co-location services relate to the provision of a physical environment for the operation of the computer server equipment in Malaysia of a computer server equipment belonging to a non- Malaysian (as per clause 19, Second Schedule of the Order), the fees are qualified for zero-rated treatment. However, TISA is not prescribed in the Order, as such, GST at standard rated will be applied. FAQs for GST-Version 6.0 March 2015 Page 6
7 12. What is the contractual relationship between the clearing participant and the Clearing House? Section 51 of the Capital Markets And Services Act 2007 ( CMSA ) states that where a participant in his capacity as such enters into any transaction with an approved clearing house, the participant shall be deemed to be a party to that transaction as principal. 13. Why is collateral management fee subjected to GST? GST will be applicable where there are services rendered. The collateral management fee is for services performed by the Clearing House for managing the brokers collateral funds and hence will be subject to GST. FAQs for GST-Version 6.0 March 2015 Page 7
8 Section C : GST Information Specific to the Derivatives Market 1. What are the fees that are subjected to GST in the derivatives market? The fees and charges below are subjected to GST: A. Trading B. Clearing C. Clearing House Services Fee FAQs for GST-Version 6.0 March 2015 Page 8
9 D. Membership Fees Trading Participant / Clearing Participant/ Associate Participant & Registered Representatives E. Information Services & Market Data Fees charged to foreign customers are zero-rated if they meet the conditions in the GST (zero-rated supply) Order 2014 Type Fixed Fees GST Treatment Domestic Traders GST Treatment Foreign Traders Derivatives Real Time Standard Rated Zero-rated Derivatives - Delayed Standard Rated Zero-rated Derivatives - EOD Standard Rated Zero-rated Non-display Data Usage Standard Rated Zero-rated Service Facilitators Standard Rated Zero-rated Variable Fee Derivatives Real Time Terminal Standard Rated Zero-rated FAQs for GST-Version 6.0 March 2015 Page 9
10 2. Are the buying and selling of bond futures (e.g.: MGS 3 years futures) or interest rate futures (e.g.: KLIBOR 3 months futures) subject to GST? The buying or selling of bond futures and interest rate futures is an exempt supply as set out in the Second Schedule of the Goods and Services Tax (Exempt Supply) Order 2014, i.e. there will be no GST on the gross contract amount of the underlying bonds or the obligation to pay interest. However, GST will be applicable on fee based services. For example, trading, clearing and clearing house services fee in relation to buying and selling of derivatives traded in Malaysia will be subject to GST at the standard rate of 6%. 3. Are gains or losses when unwinding futures position subject to GST? Gain or losses are not subjected to GST. 4. Are any of the fees zero rated? Market data provided to non-malaysian customers (See Note) Bursa s co-location services to non-malaysian customers (See Note) Note - It is not subject to GST if the non-malaysian customers meet the conditions in the GST (zero-rated supply) Order [Also refer to Section B Question 2] 5. Are non-malaysians trading in Bursa s products subjected to GST? Based on the GST (Zero rated supply) Order 2014, services rendered to non- Malaysians in relation to Bursa s products are subject to GST. [Also refer to Section B Question 2] FAQs for GST-Version 6.0 March 2015 Page 10
11 6. Please explain the GST invoicing and collections process. Bursa will be implementing the invoicing and collection of GST in two phases: A. Phase 1 Takes effect on 1 April, 2015 GST will be processed by Bursa Finance Department Collection and invoicing will be managed by Bursa Finance on a monthly basis save for tender value on physical delivery B. Phase 2 Tentatively 3rd quarter 2015 GST will be processed in the Derivatives Clearing & Settlement System ( DCS ) GST invoice will be made available in the DCS for viewing, printing and archiving Collection and invoicing will be managed by Bursa Malaysia Derivatives Clearing ( BMDC ) 7. Please explain the payment process on GST during phase 1? A. Trading fees, Clearing fees and Clearing House Service Fees GST will be invoiced on the first day of the following month, on a monthly basis with a credit term of 7 calendar days from the date of the invoice (before 6.30pm) For trading fees, GST to be paid into Bursa Malaysia Derivatives ( BMD ) s operations account For clearing fee and clearing house services fees, GST to be paid into BMDC s operations account FAQs for GST-Version 6.0 March 2015 Page 11
12 B. Tender value For physically delivered commodities, given its large value, it will be invoiced as and when the delivery takes place. The Buying Clearing Participant must self compute and pay for the GST portion on tender amount for each physically settled contract, before delivery can take place GST to be paid into BMDC s settlement account with respective settlement banks and GST amount must be separated from settlement / tender amount The Selling Clearing Participant must ensure the tax invoices are sent to Bursa Malaysia within the stipulated time stated below: All softcopy of tax invoices should be ed to gstderivatives@bursamalaysia.com The original hardcopy of tax invoices should be forwarded to: Finance Department Bursa Malaysia Berhad Exchange Square, Bukit Kewangan, Kuala Lumpur, Malaysia Attention: En. Mohammad Razuky The timing is as follows: Process 1 Selling Clearing Participant to issue invoice to BMDC Timeline T + 1 by 4.00 pm 2 Buying Clearing Participant to pay GST T + 2 by 8.45 am 3 Bursa Finance to issue invoice to Buying Clearing Participant 4 Clearing House to pay GST to Selling Clearing participant T + 2 by 4.00 pm T + 2 by 4.00 pm FAQs for GST-Version 6.0 March 2015 Page 12
13 C. For all other fees (e.g. market data), a tax invoice will be issued by Bursa Finance and the GST inclusive amount must be settled within the due date stated in the tax invoice 8. Please explain the payment process for GST for Phase 2. A. Trading fees, Clearing fees and Clearing House Service Fees GST to be paid into BMDC s settlement account with the respective settlement banks and GST amount will co-mingle with the settlement / tender amount The timing is as follows: Process Invoice available in DCS system Clearing Participant to pay GST Timeline T + 1 after 7.00 am T + 1 by 8.45 am B. Tender amount GST to be paid into BMDC s settlement account with the respective settlement banks and GST amount will co-mingle with the settlement / tender amount Selling Clearing Participant must ensure the tax invoices are sent to Bursa Malaysia within the stipulated time stated below: All softcopy of tax invoices should be ed to gstderivatives@bursamalaysia.com The original hardcopy of tax invoices should be forwarded to: Finance Department Bursa Malaysia Berhad Exchange Square, Bukit Kewangan, Kuala Lumpur, Malaysia Attention: En. Mohammad Razuky FAQs for GST-Version 6.0 March 2015 Page 13
14 The timing is as follows: Process 1 Selling Clearing Participant to issue invoice to BMDC 2 Invoice available to the Buying Clearing Participant in the DCS system Timeline T + 1 by 4.00 pm T + 1 after 7.00 am 3 Buying Clearing Participant to pay GST T + 2 by 8.45 am C. For all other fees (e.g. market data), a tax invoice will be issued by Bursa Finance and the GST inclusive amount must be settled within the due date stated in the tax invoice 9. Why is the delivery of a commodity under a physically settled contract subjected to GST? Under the Goods and Services Tax (Exempt Supply) Order 2014, transfer of ownership of futures contract or transfer of ownership of derivatives relating to commodities is exempted from GST. However, settlement of futures contracts by way of physical delivery of commodities is subject to GST at standard rated. 10.What price will Bursa Malaysia Derivatives use for GST computation for a physically settled contract? Bursa Malaysia Derivatives will use the tender price to compute the GST for transactions between the clearing house and clearing brokers (i.e. selling brokers and buying brokers.) Tender price is the settlement price on the day the tender notice is put up. The reason is to standardise the pricing applied for the clearing participants and Clearing House. However, for the transactions between the clearing brokers and their clients, GST should be computed based on the consideration agreed between both parties. FAQs for GST-Version 6.0 March 2015 Page 14
15 11. Can you explain the process flow of the GST on tender amount on physical contract and the parties who need to issue the tax invoice? The seller should issue a tax invoice to the Selling CP and the timing of the issuance of the tax invoice is to be agreed upon between both parties. The Buying CP should issue a tax invoice to the Buyer and the timing of the issuance of the tax invoice is to be agreed upon between both parties. FAQs for GST-Version 6.0 March 2015 Page 15
16 12. Please explain the tax invoicing process for Phase I and 2 of Bursa s implementation of invoicing and collection of GST? In Phase 1, the tax invoice will be issued by Bursa Finance on a monthly basis at the beginning of the following month. The tax invoice will reflect the monthly fees by type of fees, rebates and total GST amount payable, amongst others. In Phase 2, the DCS system will be automated to allow daily invoicing. 13. How will brokers reconcile the daily and monthly settlement in the DCS? In Phase 1, prior to the enhancement of DCS, the monthly GST billed to brokers will tie to the aggregate amount of the daily GST. In Phase 2, the calculation of GST will be automated on a transactional and daily basis. The daily statements can be reconciled to the brokers daily transactions. 14. Are initial and variation margins subjected to GST? Initial and variation margins are not supply of services by Bursa and hence these are not subjected to GST. 15. What is the treatment for give up and take up trades? For commission on give up and take up transactions, BMDC will only facilitate the commission if it is configured in the DCS. GST, if applicable, will be settled between the two parties on their own. For all other fees related to the transaction, i.e. exchange and clearing fees, BMD/ BMDC will continue to charge and issue the tax invoice to the take-up broker. FAQs for GST-Version 6.0 March 2015 Page 16
17 16. Is option premium subjected to GST? No, option premium is not subjected to GST 17. Where is the GST obligation spelt out? Consequential to the implementation of the Goods and Services Tax Act 2014, BMD Rules and BMDC Rules will be amended to impose an obligation on relevant participants to pay GST. The non payment of GST would result in action being taken against the relevant participants under the relevant set of rules FAQs for GST-Version 6.0 March 2015 Page 17
18 Section D : GST Information Specific to Bursa Malaysia Islamic Services ( BMIS ) 1. Are there any changes to the monthly invoice issued by BMIS to the Commodity Trading Participants ( CTPs )? BMIS will issue monthly tax invoice effective 1 April 2015 to comply with the GST legislation. The tax invoice is similar to the current Invoice with additional information such as the GST registration number of BMIS, GST amount and amount payable after GST. An illustration example of except of the BMIS monthly tax invoice is shown in the table below: Example: BMIS Monthly tax Invoice No Description Amount (RM) 1 Trading Fee 10, Access Fee 1, Total Sales 11, Add GST 6% Total Payable (Inclusive of GST Amount) 11, Will BMIS issue a tax invoice to a CTP who is not a GST registered person? Yes. For billing in foreign exchange currency, the tax invoice will also disclose the Ringgit Malaysia equivalent for the total amount before GST, GST amount and total amount after GST. 3. For Access and Admin Fees, are these also subjected to GST? Yes. For avoidance of doubt, please take note that any replacement of lost or damaged token(s) would also be subjected to GST at the standard rate of 6%. 4. What is the GST treatment of supply made by the Commodity Supplying Participant ( CSP ) on BSAS? The supply of commodity by the CSP on BSAS is treated as Non-Supply (Source: Page 7 of Guide on Islamic Banking issued by the RMCD: Non Supply) FAQs for GST-Version 6.0 March 2015 Page 18
GST Frequently Asked Questions (FAQs) Section A : General Information on GST. 1. What is a GST?
Section A : General Information on GST 1. What is a GST? A Goods and Services Tax (GST) is a consumption tax based on the value-added concept. GST is charged on any taxable supply of goods and services
More informationGoods and Services Tax (GST) is a multi-stage broad-based consumption tax based on the value-added concept.
GST FREQUENTLY ASKED QUESTIONS (FAQ) A. General 1. What is GST? Goods and Services Tax (GST) is a multi-stage broad-based consumption tax based on the value-added concept. 2. When will GST be implemented?
More informationTHE SUBORDINATED SUKUK MURABAHAH PROGRAMME TRANSACTION DIAGRAM (1) The Trustee, acting on behalf of the holders of the Subordinated Sukuk, and RHB Islamic shall enter into a Service Agency Agreement, pursuant
More informationFrequently Asked Questions (FAQ)
Frequently Asked Questions (FAQ) A. General 1. What is GST? Goods and Services Tax (GST) is a multi-stage broad-based consumption tax based on the value-added concept. 2. When will GST be implemented?
More informationBURSA MALAYSIA SECURITIES CLEARING SDN BHD
BURSA MALAYSIA SECURITIES CLEARING SDN BHD Date: 25 May 2018 No: SBL 3/2018 AMENDMENTS TO THE: - 1. SECURITIES BORROWING AND LENDING NEGOTIATED TRANSACTION (SBLNT) OPERATIONAL GUIDELINES FOR LENDERS AND
More informationLaw of Banking and Security. DR. ZULKIFLI HASAN 15 th November 2011 Week IX
Law of Banking and Security DR. ZULKIFLI HASAN 15 th November 2011 Week IX Contents Securities? Capital Market? Regulatory Structure Regulatory Framework Governing Laws SC Bursa Malaysia Labuan Financial
More informationBURSA MALAYSIA BONDS SDN BHD
BURSA MALAYSIA BONDS SDN BHD Date : 17 January 2009 Trading Participating Member : 4/2009 ETP PHASE II GO LIVE Following the successful pre-live today, Saturday, 17 January 2009, we are pleased to inform
More informationGoods and Services Tax Act 2014
Goods and Services Tax Act 2014 Please be informed that Citibank Berhad is a GST-registered person with GST registration number 000 958 922 752, and therefore our fees and charges for all applicable products
More informationDEFINITION AND RELATED PROVISIONS DEFINITION AND INTERPRETATION
CHAPTER 1 DEFINITION AND RELATED PROVISIONS PART A DEFINITION AND INTERPRETATION 1.01 Definition The following terms have the following meanings unless the context requires otherwise: Term ABFMY1 ACE Market
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON REPOSSESSION
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON REPOSSESSION TABLE OF CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATIONS OF THE INDUSTRY... 1 SUPPLY CHAIN
More informationThe world s first end-to-end Shariah investing platform. Best Practices for Shariah Investing
The world s first end-to-end Shariah investing platform Best Practices for Shariah Investing 1 Contents 1. INTRODUCTION 2. OBJECTIVES 3. SCOPE OF APPLICATION OF BEST PRACTICES FOR SHARIAH INVESTING 4.
More informationBURSA MALAYSIA BERHAD (30632-P) (Incorporated in Malaysia)
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND YEAR-TO-DATE ENDED 31 MARCH 2010 Bursa Malaysia Berhad 2010 All Rights Reserved CONSOLIDATED INCOME STATEMENT FOR THE QUARTER AND YEAR-TO-DATE
More informationBURSA SECURITIES BORROWING AND LENDING - NEGOTIATED TRANSACTION ( SBLNT ) OPERATIONAL GUIDELINES For LENDERS & BORROWERS
CLEARING & SETTLEMENT OPERATIONS BURSA SECURITIES BORROWING AND LENDING - NEGOTIATED TRANSACTION ( SBLNT ) OPERATIONAL GUIDELINES For LENDERS & BORROWERS (BMSC/CD/SBL/008) This document is the intellectual
More informationLICENSING EXAMINATION STUDY OUTLINE. For January to June 2014 Examinations (Issued in November 2013)
LICENSING EXAMINATION STUDY OUTLINE For January to June 2014 Examinations (Issued in November 2013) Module 17 Securities and Derivatives Trading (Rules and Regulations) Copyright Securities Industry Development
More informationROYAL CUSTOMS MALAYSIA
ROYAL CUSTOMS MALAYSIA GOODS AND SERVICES TAX GUIDE ON SHARE ISSUING HOUSE AND SHARE REGISTRAR i CONTENTS INTRODUCTION... 1 GENERAL OPERATION OF GOODS AND SERVICES TAX (GST)... 1 OVERVIEW GENERAL OPERATIONS
More informationCONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE MONTHS ENDED 30 SEPTEMBER 2008
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND NINE MONTHS ENDED 30 SEPTEMBER 2008 CONSOLIDATED INCOME STATEMENT FOR THE QUARTER AND NINE MONTHS ENDED 30 SEPTEMBER 2008 3 months ended
More informationFlow chart of the description of the transaction structure. Green SRI Sukuk Wakalah transaction structure
Flow chart of the description of the transaction structure Green SRI Sukuk Wakalah transaction structure 1(b). Issue Green SRI Sukuk Wakalah 4. Undertaking (Exercise Price) (Issuer/ Investment Wakeel/
More informationAPPENDIX 1 - RISK DISCLOSURE STATEMENT ON SECURITIES BORROWING. [Deleted]
APPENDIX 1 - RISK DISCLOSURE STATEMENT ON SECURITIES BORROWING [Deleted] As at 12 December 2017 APPENDIX 2 [Deleted] As at 2 January 2019 APPENDIX 3 [RULE 7.30(21)] MONTHLY RETURNS ON CREDIT FACILITIES
More informationNOMURA GLOBAL HIGH CONVICTION FUND
Date of issuance : 17 July 2017 NOMURA ASSET MANAGEMENT MALAYSIA SDN BHD SUITE 12.2 LEVEL 12, MENARA IMC NO. 8 JALAN SULTAN ISMAIL 50200 KUALA LUMPUR. MALAYSIA. NOMURA GLOBAL HIGH CONVICTION FUND RESPONSIBILITY
More informationSCHEDULE OF FEES FEES AND CHARGES FOR THE MAIN MARKET (subject to change from time to time)
FOR THE (subject to change from time to time) 1. Introduction 1.1 Computation of listing fees For the purposes of computing the listing fees set out belowunder this Schedule, unless otherwise stated, the
More informationN O T I C E T O W A R R A N T H O L D E R S
THIS NOTICE IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION. If you are in any doubt as to the course of action to take, you should consult your stockbroker, solicitor, accountant, bank manager or other
More information8BURSA 12 SUKUK. c ontents SUQ AL-SILA SHARI AH COMPLIANT LISTED EQUITIES. ISLAMIC REAL ESTATE INVESTMENT TRUSTS (ireits)
c ontents 8BURSA SUQ AL-SILA 10 SHARI AH COMPLIANT LISTED EQUITIES 2 THE MALAYSIA INTERNATIONAL ISLAMIC FINANCIAL CENTRE (MIFC) INITIATIVE 4 BURSA MALAYSIA 6 ISLAMIC MARKETS 12 SUKUK 14 ISLAMIC REAL ESTATE
More informationPARTICIPATING ORGANISATIONS CIRCULAR
PARTICIPATING ORGANISATIONS CIRCULAR Date: 15 June 2009 No.: R/R 4 of 2009 1. AMENDMENTS TO THE RULES OF BURSA MALAYSIA SECURITIES BERHAD ( RULES OF BURSA SECURITIES ) PERTAINING TO THE TRADING OF SECURITIES
More informationPRODUCT DISCLOSURE SHEET
PRODUCT DISCLOSURE SHEET (Read this Product Disclosure Sheet before you decide to take the 2-in-1 Stocktrade-i (M2-i). Be sure to also read the terms in the letter of offer. Seek clarification from your
More informationGUIDE ON: COURIER SERVICES
SERVICE TAX 2018 GUIDE ON: COURIER SERVICES Published by : Royal Malaysian Customs Department Internal Tax Division Putrajaya Publication Date:. Copyright Notice Copyright 2018 Royal Malaysian Customs
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON CONSTRUCTION INDUSTRY
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON CONSTRUCTION INDUSTRY TABLE OF CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 GENERAL OPERATION OF THE INDUSTRY... 1 FREQUENTLY
More informationMalaysian GST: Turning Promises into Hard Realities by April March 2014 Host: Robert Tsang Presenter: Kah Seong Fan
Q&A Report Malaysian GST: Turning Promises into Hard Realities by April 2015 27 March 2014 Host: Robert Tsang Presenter: Kah Seong Fan 1. Does the Goods and Services Tax (GST) identification number of
More informationNOTES TO THE FINANCIAL STATEMENTS
1. Corporate information The Company is a public limited company, incorporated and domiciled in Malaysia, and is listed on the Main Market of Bursa Malaysia Securities Berhad. The registered office of
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON DESIGNATED AREA
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON DESIGNATED AREA Publication Date Published: 12 January 2016. The Guide on Designated Area as at 5 January 2016 is withdrawn and replaced by the Guide
More informationFrequently Asked Questions on the Liberalisation of Securities Accounts
Frequently Asked Questions on the Liberalisation of Securities Accounts I. DEPOSITORY SERVICES 1. What is the objective of liberalising the Securities account structure? Through the Securities account
More informationLBS BINA HOLDINGS SDN. BHD.
Other terms and conditions a. Disclosure from Issuer (i) If the Issuer or its Board Members have been convicted or charged with any offence under the securities laws, corporation laws or other laws involving
More informationGUIDE ON: HIRE PASSENGER VEHICLES SERVICES
SERVICE TAX 2018 GUIDE ON: HIRE PASSENGER VEHICLES SERVICES Published by : Royal Malaysian Customs Department Internal Tax Division Putrajaya 21 August 2018 Publication Date: 21 August 2018. Copyright
More informationAPPENDIX 1 AMENDMENTS IN RELATION TO EXCHANGE-TRADED FUNDS. Main Market Listing Requirements. deliver multiples of; or. deliver opposite of,
AMENDMENTS IN RELATION TO EXCHANGE-TRADED FUNDS Main Market Listing Requirements CHAPTER 1 DEFINITIONS AND INTERPRETATION PART A DEFINITIONS 1.01 Definitions In these Requirements, unless the context otherwise
More informationIt is proposed that the adjudication fee be abolished with effect from 1 January 2009.
C2 STAMP DUTY STAMP DUTY RATES Stamp duty is chargeable on certain instruments and documents. The rate of duty varies according to the nature of the instruments/documents and transacted values. Exemption
More informationBursa Trade Securities and Trade Cancellation Frequently Asked Question (FAQs)
BTS MODEL Q1. What is Bursa Trade (BT) Securities? A. BT Securities is a trading platform or a new trading system that will change the way Bursa Malaysia conducts its business of trading, information dissemination,
More informationNOTICE ACCOMPYING THE ELECTRONIC PROSPECTUS OF ICAPITAL.BIZ BERHAD ( ICAPITAL.BIZ OR THE COMPANY ) DATED 26 SEPTEMBER 2005 ( ELECTRONIC PROSPECTUS )
NOTICE ACCOMPYING THE ELECTRONIC PROSPECTUS OF ICAPITAL.BIZ BERHAD ( ICAPITAL.BIZ OR THE COMPANY ) DATED 26 SEPTEMBER 2005 ( ELECTRONIC PROSPECTUS ) (Unless otherwise indicated, specified or defined in
More informationBursa Malaysia Securities Berhad
Bursa Malaysia Securities Berhad Date : 4 November 2010 R/R No. : 8 of 2010 TO THE RULES OF BURSA MALAYSIA SECURITIES BERHAD ( RULES OF BURSA SECURITIES ) IN RELATION TO THE FINANCIAL REPORTING REQUIREMENTS
More informationMALAYAN BANKING BERHAD (Company No K) (Incorporated in Malaysia under the Companies Ordinances, )
MALAYAN BANKING BERHAD (Company No. 3813-K) (Incorporated in Malaysia under the Companies Ordinances, 1940-1946) Frequently asked questions for the Dividend Reinvestment Plan in conjunction with the Final
More informationFrequently Asked Questions
General Account Opening Online Trading Deposit & Settlement Cash/ Shares Withdrawal Corporate Actions Mobile Trading Foreign Share Trading General 1. What is HLeBroking? HLeBroking is an online share trading
More informationGUIDE ON : INSURANCE AND TAKAFUL
SERVICE TAX 2018 GUIDE ON : INSURANCE AND TAKAFUL Published by : Royal Malaysia Customs Department Sales & Service Tax Division Putrajaya 23 August 2018 Publication Date Published: 23 August 2018. Copyright
More informationPROPOSED ESTABLISHMENT OF A PERPETUAL SUKUK PROGRAMME OF UP TO RM5.0 BILLION IN NOMINAL VALUE ( SUKUK PROGRAMME ) SUKUK DIAGRAM
Sukuk Wakalah transaction structure SUKUK DIAGRAM 7. Purchase Undertaking Sukuk Trustee (acting on behalf of Sukukholders) 1. Appoint as Wakeel 2 (a). Issue Sukuk Wakalah 2 (b). Proceeds 8. Sale Undertaking
More informationGUIDELINES ON UNLISTED CAPITAL MARKET PRODUCTS UNDER THE LODGE AND LAUNCH FRAMEWORK SC-GL/ (R3-2018)
GUIDELINES ON UNLISTED CAPITAL MARKET PRODUCTS UNDER THE LODGE AND LAUNCH FRAMEWORK SC-GL/4-2015 (R3-2018) 1 st Issued: 9 March 2015 Revised: 11 October 2018 GUIDELINES ON UNLISTED CAPITAL MARKET PRODUCTS
More informationIssuer and Market Maker. OCBC BANK (MALAYSIA) BERHAD (Company No W) (Incorporated in Malaysia under the Companies Act, 1965)
T E R M S H E E T OFFERING OF UP TO 100,000,000 EUROPEAN STYLE NON- COLLATERALISED CASH-SETTLED CALL WARRANTS OVER ORDINARY SHARES OF SUPERMAX CORPORATION BERHAD ( SUPERMX ) ( SUPERMX SHARES ) WITH AN
More informationPARTICIPATING ORGANISATIONS CIRCULAR
Date : 22 December 2006 No : R/R 17 of 2006 A) DIRECTIVES ON THE USE OF DAY TRADING ACTIVITIES ACCOUNT ( THE SAID DIRECTIVES ). B) DIRECTIVES PURSUANT TO PARAGRAPHS 5.4 AND 9.3 OF THE SAID DIRECTIVES Participating
More informationRHB ISLAMIC BANK BERHAD Principal Terms and Conditions of the Subordinated Sukuk Murabahah Programme
1. BACKGROUND INFORMATION ON THE ISSUER (i) Name: RHB Islamic Bank Berhad (the Issuer or RHB Islamic ). (ii) Address: Registered Address Level 10, Tower One, RHB Centre, Jalan Tun Razak, 50400 Kuala Lumpur.
More informationRULES OF BURSA MALAYSIA SECURITIES BERHAD AMENDMENTS TO THE PARTICIPATING ORGANISATIONS DIRECTIVES IN RELATION TO INTRADAY SHORT SELLING ( IDSS )
RULES OF BURSA MALAYSIA SECURITIES BERHAD AMENDMENTS TO THE PARTICIPATING ORGANISATIONS DIRECTIVES IN RELATION TO INTRADAY SHORT SELLING ( IDSS ) (a) DIRECTIVES ON READINESS AUDIT SELF ASSESSMENT APPROACH,
More informationSBL Negotiated Transactions either to borrow for itself or its client, has been approved by the Clearing House.
RULES OF BURSA MALAYSIA SECURITIES CLEARING SDN. BHD. INTERPRETATION [Note: Entire section reproduced as the amendments encompass a large part of this section.] Comment [B1]: Unless otherwise stated, amendments
More informationApplications will be accepted from 10:00 a.m. (Malaysian time) on 27 November 2018 and will close at 5:00 p.m. (Malaysian time) on 18 December 2018.
NOTICE ACCOMPANYING THE ELECTRONIC PROSPECTUS OF DPI HOLDINGS BERHAD ( DPI HOLDINGS OR THE COMPANY ) DATED 27 NOVEMBER 2018 ( ELECTRONIC PROSPECTUS ) (Unless otherwise indicated, specified or defined in
More informationSCHEDULE 1 [Rule 3.48] DEALER S REPRESENTATIVE S SCOPE OF ACTIVITIES
SCHEDULE 1 [Rule 3.48] DEALER S REPRESENTATIVE S SCOPE OF ACTIVITIES (a) Commissioned Dealer s Representative Activities A Commissioned Dealer s Representative can trade on behalf of Clients only and cannot
More informationRHB SINGAPORE INCOME FEEDER FUND
Date 18 January 2016 RHB SINGAPORE INCOME FEEDER FUND RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd and they collectively
More informationTHIS DIVIDEND REINVESTMENT PLAN STATEMENT IS DATED 5 OCTOBER 2017
THIS DIVIDEND REINVESTMENT PLAN STATEMENT IS DATED 5 OCTOBER 2017 DIVIDEND NO. 108/17 MALAYAN BANKING BERHAD (Company No. 3813-K) (Incorporated in Malaysia under the Companies Ordinances, 1940-1946) DIVIDEND
More informationBursa Malaysia Derivatives Berhad
Bursa Malaysia Derivatives Berhad Date : 18 NOVEMBER 2009 Trading Participant Circular : 38/2009 AMENDMENTS TO THE RULES OF BURSA MALAYSIA DERIVATIVES BERHAD ( RULES OF BURSA DERIVATIVES ) IN RELATION
More informationQUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS
QUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS GENERAL For the purpose of all the Questions and Answers issued by Bursa Malaysia Securities Berhad, unless the
More informationQUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS FOR THE ACE MARKET (As at 2 January 2018)
QUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS FOR THE ACE MARKET (As at 2 January 2018) CHAPTER 1 DEFINITIONS AND INTERPRETATION 1.1 Definition of core business
More informationPRODUCT DISCLOSURE SHEET PRODUCT DISCLOSURE SHEET
PRODUCT DISCLOSURE SHEET PRODUCT DISCLOSURE SHEET (Read this Product Disclosure Sheet before your business/company decides to take up the Export Documentary Credit-i services. Be sure to also read the
More informationGeneral frequently asked questions for the Dividend Reinvestment Plan that applies to the Dividend (as defined herein)
MALAYAN BANKING BERHAD (Company No. 3813-K) (Incorporated in Malaysia under the Companies Ordinances, 1940-1946) General frequently asked questions for the Dividend Reinvestment Plan that applies to the
More informationClient Alert 23 July 2018
Tax, Trade and Wealth Management Kuala Lumpur Client Alert 23 July 2018 Proposed Sales and Service Tax ("SST") Implementation Framework On 16 July 2018, the Minister of Finance announced that SST will
More informationCLSA SECURITIES DEALING SERVICES: MALAYSIA MARKET ANNEX
CLSA SECURITIES DEALING SERVICES: MALAYSIA MARKET ANNEX 1. Definitions and Interpretation 1.1 In this Securities Dealing Services: Malaysia Market Annex, including the Schedule, capitalised terms have
More informationIndirect Tax Alert Transition from GST to SST: Latest updates
Malaysia Indirect Tax 4 June 2018 Indirect Tax Alert Transition from GST to SST: Latest updates The Malaysian Prime Minister Tun Dr Mahathir Mohamad announced on the 30 th of May that the Sales Tax and
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON FUND MANAGEMENT
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON FUND MANAGEMENT Publication Date Published: 11 April 2016. The Guide on Fund Management revised as at 27 October 2013 is withdrawn and replaced by
More informationQUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS
QUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS GENERAL For the purpose of all the Questions and Answers issued by Bursa Malaysia Securities Berhad, unless the
More informationAMENDMENTS TO THE RULES OF BURSA MALAYSIA DEPOSITORY SDN BHD CONSEQUENTIAL TO THE SECURITIES COMMISSION S GUIDELINES ON EXCHANGE TRADED FUNDS
AMENDMENTS TO THE RULES OF BURSA MALAYSIA DEPOSITORY SDN BHD CONSEQUENTIAL TO THE SECURITIES COMMISSION S GUIDELINES ON EXCHANGE TRADED FUNDS Existing Provisions New provision 1.01 Definition: New provision
More informationGOODS & SERVICES TAX ( GST ) FREQUENTLY ASKED QUESTIONS ( FAQ ) (v1) V.1 ( )
GOODS & SERVICES TAX ( GST ) FREQUENTLY ASKED QUESTIONS ( FAQ ) (v1) 1 Q1 Q2 Q3 Q4 What is GST? Goods & Services Tax ( GST ) is a multi stage broad based consumption tax based on the value added concept.
More informationPRODUCT DISCLOSURE SHEET
PRODUCT DISCLOSURE SHEET Please read this Product Disclosure Sheet before you decide to subscribe for Home Financing-i. Be sure to also read the terms and conditions of this product. Seek clarification
More informationFREQUENTLY ASKED QUESTIONS (FAQ) TRANSITIONAL 6% - 0%
Without prejudice. FREQUENTLY ASKED QUESTIONS (FAQ) TRANSITIONAL 6% - 0% Note: The FAQ dated 17 May 2018 is cancelled. 1. STATUS OF GST 1.1. S : What does the MOF statement mean / What happens to GST?
More informationBURSA MALAYSIA SECURITIES BERHAD
Practice Note 23 Listing Procedures for Specific Applicants BURSA MALAYSIA SECURITIES BERHAD PRACTICE NOTE 23 LISTING PROCEDURES FOR SPECIFIC APPLICANTS Details Cross References Effective date: Revision
More information(A Participating Organisation of Bursa Malaysia Securities Berhad) (Incorporated in Malaysia under the Companies Act, 1965)
THIS NOTICE IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION. Bursa Malaysia Securities Berhad ( Bursa Securities ) has not perused the contents of this Notice prior to its issuance. Bursa Securities
More informationmeans admission of securities to the Official List of the Exchange and admitted will be construed accordingly.
CHAPTER 1 DEFINITIONS AND INTERPRETATION PART A DEFINITIONS 1.01 Definitions In these Requirements, unless the context otherwise requires:- admission means admission of securities to the Official List
More informationBURSA MALAYSIA BERHAD (30632-P) (Incorporated in Malaysia)
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE QUARTER AND YEAR-TO-DATE ENDED 30 JUNE 2017 26 July 2017 Bursa Malaysia Berhad 2017 All Rights Reserved CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR
More informationGST SEMINAR FOR FOMFEIA
GST SEMINAR FOR FOMFEIA Accounting For Tax 1 April 2014 1.00am -2.30pm New York Hotel, Johor Bahru Norlela Hj Ismail Unit GST, Putrajaya PEJABAT PELAKSANAAN GST KEMENTERIAN KEWANGAN Briefing Agenda 1.
More informationRHB SMALL CAP OPPORTUNITY UNIT TRUST
Date: 3 August 2015 RHB SMALL CAP OPPORTUNITY UNIT TRUST RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd and they
More informationPage 1 of 9 ANNEXURE 1
ANNEXURE 1 RULES OF BURSA MALAYSIA DEPOSITORY SDN BHD RULE AMENDMENTS IN RELATION TO FOREIGN LISTINGS, ENHANCING BURSA DEPOSITORY'S POWERS, WITHDRAWAL OF SECURITIES AND CLARIFYING THE LIST OF AUTHORISED
More informationGUIDELINES FOR THE OFFERING, MARKETING AND DISTRIBUTION OF FOREIGN FUNDS
GUIDELINES FOR THE OFFERING, MARKETING AND DISTRIBUTION OF FOREIGN FUNDS Issued: 3 March 2008 Updated: 9 November 2009 and 24 April 2012 CONTENTS Pages 1.0 APPLICATION OF GUIDELINES 3 2.0 DEFINITIONS 3
More informationQUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS FOR THE MAIN MARKET (As at 25 March 2013)
QUESTIONS AND ANSWERS IN RELATION TO BURSA MALAYSIA SECURITIES BERHAD LISTING REQUIREMENTS FOR THE MAIN MARKET (As at 25 March 2013) CHAPTER 1 DEFINITIONS AND INTERPRETATION 1.1 Definition of core business
More informationRHB GROWTH AND INCOME FOCUS TRUST
Date: 3 August 2015 RHB GROWTH AND INCOME FOCUS TRUST RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd and they collectively
More informationCIMB Investment Bank Berhad. World Traders Club Membership Form 1. Personal Details. Name (as per NRIC/Passport): NRIC/Passport No.
To: CIMB Investment Bank Berhad World Traders Club Membership Form 1. Personal Details Name (as per NRIC/Passport): NRIC/Passport No.: Mobile No.: Correspondence Address: Email Address: Designation/Occupation:
More informationRHB SINGAPORE INCOME FEEDER FUND
Issuance Date: 15 November 2016 RHB SINGAPORE INCOME FEEDER FUND RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd and
More information(End of Guideline 1.1)
G U I D E L I N E 1. 1 Fee Charged for Extract from Register of Participants (Rule 301 And 319) 1.1.1 In accordance with Rule 301.8 and 319.6, the Exchange has decided to impose a fee of RM50 for extraction
More informationRHB DANA ISLAM RESPONSIBILITY STATEMENT
Date: 3 August 2015 RHB DANA ISLAM RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd and they collectively and individually
More information2017 Basic tax information in Malaysia
2017 Basic tax information in Malaysia INCOME TAX Direct taxation in Malaysia is based on the unitary system and the basis of taxation is territorial in nature. ly income that is accrued or derived from
More informationRHB MALAYSIA DIVIDEND FUND
Date: 3 August 2017 RHB MALAYSIA DIVIDEND FUND RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd ( RHBAM ) and they
More informationOther terms and conditions
Other terms and conditions (a) Identified assets : Shariah-compliant commodities (excluding ribawi items in the category of medium of exchange such as currency, gold and silver) available at Bursa Suq
More informationRHB USD HIGH YIELD BOND FUND
Date: 8 March 2016 RHB USD HIGH YIELD BOND FUND RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd and they collectively
More information: As at 30 September 2017, the substantial shareholder of the Issuer is as follows: Direct % Indirect %
Hong Leong Islamic Bank Berhad Tier 2 subordinated sukuk murabahah ( T2 Sukuk Murabahah ) and Basel III-compliant Additional Tier 1 perpetual subordinated sukuk wakalah ( AT1 Sukuk Wakalah ) of up to RM2.0
More informationmeans admission of securities to the Official List of the Exchange and admitted will be construed accordingly.
CHAPTER 1 DEFINITIONS AND INTERPRETATION PART A DEFINITIONS 1.01 Definitions In these Requirements, unless the context otherwise requires - admission means admission of securities to the Official List
More informationTERM SHEET RELATING TO THE OFFERING OF UP TO
TERM SHEET RELATING TO THE OFFERING OF UP TO 50,000,000 EUROPEAN STYLE NON-COLLATERALISED CASH-SETTLED CALL WARRANTS OVER THE ORDINARY SHARES OF LOTTE CHEMICAL TITAN HOLDING BERHAD ( LCTITAN ) ( LCTITAN
More informationRHB GLOBAL MACRO OPPORTUNITIES FUND
RHB GLOBAL MACRO OPPORTUNITIES FUND RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd and they collectively and individually
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON INSURANCE AND TAKAFUL TABLE OF CONTENTS INTRODUCTION... 1 Overview Of Goods And Services Tax (GST)... 1 OVERVIEW GENERAL OPERATIONS OF THE INDUSTRY...
More informationMALAYSIA AIRPORTS HOLDINGS BERHAD (Company No W) (Incorporated in Malaysia under the Companies Act, 1965) DIVIDEND REINVESTMENT PLAN STATEMENT
MALAYSIA AIRPORTS HOLDINGS BERHAD (Company No. 487092-W) (Incorporated in Malaysia under the Companies Act, 1965) DIVIDEND REINVESTMENT PLAN STATEMENT (Abbreviations and definitions, unless where the context
More informationRULES ON THE SCRIPLESS SECURITIES UNDER THE REAL TIME ELECTRONIC TRANSFER OF FUNDS AND SECURITIES (RENTAS) SYSTEM
RULES ON THE SCRIPLESS SECURITIES UNDER THE REAL TIME ELECTRONIC TRANSFER OF FUNDS AND SECURITIES (RENTAS) SYSTEM Jabatan Sistem Pembayaran BANK NEGARA MALAYSIA KUALA LUMPUR 15 May 2006 BANK NEGARA MALAYSIA
More informationANNEXURE. Terms And Conditions Of PB Sharelink - Share Trading Service. 1. Purpose
1. Purpose You shall use the Service only to deal in securities ( Securities ) that are listed for quotation and dealing on Bursa Malaysia or on any other stock exchanges approved by Public Bank Berhad
More informationRHB ASIAN INCOME FUND SGD
Issuance Date: 15 November 2016 RHB ASIAN INCOME FUND SGD RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd and they
More informationPRODUCT HIGHLIGHTS SHEET. for. Affin Hwang Growth Fund
PRODUCT HIGHLIGHTS SHEET for Affin Hwang Growth Fund Date of Issuance: 22 September 2017 RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors or authorised
More informationGOODS & SERVICES TAX (GST) Malaysia
1 GOODS & SERVICES TAX (GST) Malaysia 9. Tips on Compliance CONTENTS 2 1. Latest GST Developments in Malaysia 2. Introduction to GST 3. GST Mechanism Supplies 4. GST Registration & Liability to Register
More information1 Bursa Malaysia 17 Feb 1962
(A) CORPORATE INFORMATION OF ISSUER (1) Name : Malayan Banking Berhad ( Maybank or Issuer ) (2) Address : 14th Floor, Menara Maybank, 100, Jalan Tun Perak, 50050 Kuala Lumpur (3) Date of incorporation
More informationROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE
ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON INSURANCE AND TAKAFUL CONTENTS INTRODUCTION... 1 Overview Of Goods And Services Tax (GST)... 1 OVERVIEW GENERAL OPERATIONS OF THE INDUSTRY... 1 GST
More informationUNITED JAPAN DISCOVERY FUND (the Fund )
UNITED JAPAN DISCOVERY FUND (the Fund ) PRODUCT HIGHLIGHTS SHEET This Product Highlights Sheet only highlights the key features and risks of this Fund. Qualified Investors are advised to request, read
More informationLICENSING HANDBOOK SC-GL/LH-2007 (R6-2018)
LICENSING HANDBOOK SC-GL/LH-2007 (R6-2018) 1 st Issued: 28 September 2007 Revised : 6 April 2018 LIST OF REVISION (FROM 2015) REVISION SERIES REVISION DATE EFFECTIVE DATE OF SERIES NUMBER REVISION 1st
More informationRHB ISLAMIC BOND FUND
Date: 7 February 2018 RHB ISLAMIC BOND FUND RESPONSIBILITY STATEMENT This Product Highlights Sheet has been reviewed and approved by the directors of RHB Asset Management Sdn Bhd ( RHBAM ) and they have
More informationMalaysia News: August Corporate Services
Malaysia News: Malaysian Sales and Services Tax ("SST") Update: Royal Customs publishes details on proposed SST implementation starting 1st September 2018 August 2018 Corporate Services www.luther-services.com
More information