FACULTY OF BUSINESS, MANAGEMENT AND SOCIAL

SCIENCES
BAC 3103 TAXATION 2
SEMESTER NOVEMBER 2017
ASSIGNMENT SUBMISSION GUIDELINE

INSTRUCTIONS TO STUDENTS

1. This is a group assignment.

2. This assignment contains only one (1) questions.

3. Your assignment should be between 2500 to 3000 words excluding references. Your assignment
should be typed using 12 point Times New Roman font and 1.5 line spacing. The number of
words should be shown at the end of your assignment.

4. Your assignment must be submitted on the 9th February 2017 (Friday). Submission after 9th
February 2017 will NOT be accepted.

EVALUATION

This assignment accounts for 20% of the total marks for the course and shall be assessed based on the
Rubrics attached. You would be given feedback on the assignment before the Final Semester
Examination commences.

PLAGIARISM: MARKS DEDUCTION

You should not copy another person’s assignment as your own. If plagiarism is detected, Zero (0)
mark would be given.

ASSIGNMENT QUESTION

PURPOSE

The purpose of this assignment is to create an opportunity of researching about Goods and Services
Tax (GST) in Malaysia through experiential learning. Besides, this assignment will assess student’s
ability on various areas or skills such as research methods, management, communication and technical
skills. It will also train students in research and fact finding, effective coordinating, executing and
writing an assignment, analyzing and planning, to give opportunity for students to develop their
creativity in writing an assignment.

TASK:

“Goods and Services Tax (GST) is being applied in Malaysia since 1st April 2015. It is a
consumption tax imposed on the sale of goods and services. It was introduced in France in
1950s and has been adopted by more than 120 countries, including all member states of the
European Union (EU). GST is to replace the current Sales Tax and Service Tax (SST) in line
with the government policy of conforming policies of AFTA. GST is also known as Value
Added Tax (VAT) in some countries. “
Required:

1. Based on the above statement, you are required to write about Good and Service Tax
(GST) or Value Added Tax (VAT). Your writing should include:

Content Minimum Marks

No. of Pages
Front Cover Page 1 1
Introduction of the assignment 1 1
Table of Content 1 1
Contents/Findings:
 Introduction of GST 5
 Advantages of GST 10
 Disadvantages of GST 2-10 10
 Responses from citizen after the GST 10
implementation
 Comments and recommendation regarding the GST
implementation 10
Conclusion & Closing 1 2
Appendix-Pictures/printouts/newspaper articles (optional) 1

2. Please support your arguments with relevant and valid sources from academic journal
articles.

(50 MARKS)