The nationwide implementation of the Goods and Services Tax (GST) at a standard rate of 6% has taken effect, as part of the country’s aim to form an effective, transparent and fair tax structure.

The TIME Group is a GST-registered business, in compliance with national tax legislation that mandates businesses with an annual turnover of more than RM500,000 to register for the GST.

Appended below are the GST registration numbers for entities under the TIME Group:

Entity Company Registration Number GST Registration Number
TIME dotCom Berhad 413292-P 001347297280
TT dotCom Sdn Bhd 52371-A 001632649216
TIME dotNet Berhad 507273-T 001670389760
Global Transit Communications Sdn Bhd 687793-W 001325211648
Global Transit Limited LL06360 001365155840
AIMS Data Centre Sdn Bhd 200085-H 000520921088
AIMS Cyberjaya Sdn Bhd 794695-X 001818107904
AIMS Data Centre 2 Sdn Bhd 794704-V 002092388352
The AIMS Asia Group Sdn Bhd 718415-U 001310740480

Visit gst.customs.gov.my or call the Royal Malaysian Customs Department (RMCD) at 1300-888-500 for GST-related information.

Please do not hesitate to get in touch with us at 1800-18-1818 or email us at customerservice@time.com.my if you have enquiries.

Global Transit customers may call +603-2727-8400 or email enquiry@globaltransit.net, while AIMS customers may call +603-2031-4988 or email feedback@aims.com.my for enquiries.

Frequently Asked Questions

  1. What is GST?
    Goods and Services Tax or GST is a consumption tax based on value-added concept. It is known as value-added tax in many other countries. GST is a multi-stage tax to replace the present sales tax or service tax. Payment of tax is made in stages by intermediaries in the production and distribution process. The tax itself is not a cost to the intermediaries since they are able to claim back GST incurred on their business inputs. GST is imposed on goods and services at every production and distribution stage in the supply chain including importation of goods and services.

  2. Why is Malaysia implementing GST?
    The GST implementation is part of the government’s tax reform programme to enhance the capability, effectiveness and transparency of tax administration and management. GST will eliminate cascading of taxes as it is the tax only on value addition made at every stage of the supply chain.

  3. What is the scope of GST?
    GST is charged and imposed on:
    1. any taxable supply of goods and services,
    2. made by a taxable person (i.e. any person who is or is liable to be registered),
    3. for goods and services made in Malaysia,
    4. that are provided for a consideration whether it is in cash or in kind, and in the course or advancement of any business carried out by that taxable person.

    In addition, GST will also be charged on import of goods or services into Malaysia.

  4. When will GST come into effect?
    GST will be charged from 1 April 2015 in your bill. You will be charged GST based on the earlier of the following transactions:
    1. date when goods are removed or made available or services are performed; or
    2. date when tax invoice is issued; or
    3. date when payment is received.

  5. What is the rate of GST that will be imposed?
    GST will be imposed at standard rate of 6% or 0% for supply which is gazetted under the GST Zero-Rated Supply Order 2014.

  6. How does GST impact me?
    GST is not a cost to GST-registered businesses as these businesses are able to claim any GST paid against the tax charged through the input tax credit mechanism, with the exception of where the input tax is blocked or where input tax incurred is relating to exempted supply.

    The final consumer will bear GST without the input tax credit (ITC) facility, as it is the final stage of consumption.

  7. How do I know if TIME is allowed to charge me GST?
    Every registered person making taxable supplies after 1 April 2015 is required to charge GST unless otherwise stated. Further, only GST registered parties are allowed to charge GST. A valid GST registrant will be issued a GST registration number and an approval letter from the Royal Malaysian Customs Department (RMCD). The GST registration number can be verified with the RMCD.

  8. How do I calculate GST on my charges?
    For every charge, 6% is imposed in addition to the charge item except for items which are not subject to GST. Items without GST will be indicated in your bill. You may use the GST calculator on the RMCD website gst.customs.gov.my to calculate your new charges.

  9. Are all TIME’s services subject to GST?
    In principal, all TIME’s services (including early termination) will be subject to GST except refundable deposit and stamp duty.

    Services that are consumed by a customer who is outside of Malaysia can be zero-rated i.e. 0% if conditions specified in the GST Zero-Rated Supply Order 2014 are met.

    For more details, please contact your sales representative or service desk at 1800-18-1818 or email
    customerservice@time.com.my .

  10. Are there any changes in TIME service price?
    No, there is no change to prices with the exception of the addition for GST charges.

  11. I have paid a deposit to activate my TIME services. Will GST be imposed on my deposit payment?
    Refundable deposits are not subject to GST.

  12. Are there any special exemptions for TIME’s services?
    All TIME’s services are subject to GST. Tax exemptions that have been granted under the Sales and Services Tax (SST) regime will be abolished once GST comes into effect. Therefore, Internet services which were previously SST-exempted will now be charged GST.

  13. Who is eligible for GST exemption / relief and how can I apply?
    Please refer to the RMCD website at gst.customs.gov.my/en/rg/Pages/re_odr.aspx for more information on Exempt and Relief Orders.

  14. We are at a free trade zone and were previously exempted from SST. Do we continue to enjoy this tax exemption?
    No. SST exemption is not the same as conditions for exemption under GST. Services supplied by TIME to Free Trade Zones or designated areas (Labuan, Langkawi or Tioman) will be subject to GST at standard rate.

  15. I am a senior citizen / disabled / student, do I get GST relief?
    There is no relief for GST.

  16. YOUR BILL POST-GST

  17. Why am I getting a Tax Invoice?
    All GST-registered entities that make a taxable supply of goods or services in the course or furtherance of any business in Malaysia are required to issue a tax invoice for such supplies made. A tax invoice is a document containing certain information about the supply that has been made and is similar to a commercial invoice except for some additional tax details required in compliance to GST Act 2014.

  18. If my billing date is on the 28th of every month (my last bill prior to GST implementation is dated 28 March 2015 and my next bill 28 April 2015), how will I be charged GST?
    The current SST will be applicable and payable up to 31 March 2015.

    Where SST has been billed, you will not be charged any GST.

    Where SST has not been billed, your services will be pro-rated such that GST is only chargeable for the portion of services rendered on and after 1 April 2015 even though payment is received before 1 April 2015.

  19. Why am I receiving two bills in April?
    To enable the transition between SST and GST regimes, where service tax has not been billed, we will be generating a special bill for services rendered before 1 April 2015 with a cut-off date 31 March 2015. For example, if your current bill date is 28th of every month, your last (pre-GST) bill from us will reflect services rendered between 28 and 31 March 2015.

    The subsequent bill will be a GST tax invoice that will reflect services rendered post 1 April 2015.

  20. Do I have to pay for GST if I pay my bill in advance?
    GST is chargeable for services rendered post 1 April 2015. Irrespective of payment received, the portion of services after 1 April 2015 will be GST-chargeable.

  21. How can I claim on GST paid?
    Only GST-registrants are entitled to claim for ITC which can be offset against the output tax collected via your GST returns.

  22. Can all GST paid be claimed?
    GST (input tax) incurred by a taxable person on business purchases or acquisitions of goods and services for the purpose of making a taxable supply in the course or advancement of business can be claimed if the following conditions are fulfilled:
    1. the claimant must be a taxable person i.e. a person who is or is liable to be registered;
    2. the claimant must have a valid tax invoice or valid customs importation documents made out to the registered person;
    3. the tax invoice is issued under the name of the claimant;
    4. the goods or services must have been acquired in the course or advancement of the business (means for business purposes);
    5. the goods or services are acquired for making taxable supplies - standard-rated or zero-rated; and
    6. the goods or services are not subjected to any input tax restriction i.e. blocked input tax items.

  23. Can I reclaim my GST payment from the Inland Revenue Board of Malaysia?
    GST is not claimable from personal income tax.

  24. Am I required to make adjustments in my GST Returns?
    GST-registrants are required to make adjustments in their GST returns when a tax invoice is adjusted. Details of the adjustments can be found under “Adjustments” in the Summary of Account portion of the bill. Alternatively, itemised details can be found in the subsequent pages under “Payments & Adjustments History”.

  25. I have asked to be billed in foreign currency. Will GST be converted into RM?
    Yes, you can view your GST amount and the taxable amount in RM in the GST Conversion Table.

Click here for a sample of your post-GST tax invoice.