Good afternoon Mr /Madam chair-man , ladies and gentleman

The topic of our debate is “This house supports the government decision to introduce the GST”
The meaning of support is suggest the truth. A government is the system by which a state or
community is controlled. Decision is the action or process of deciding something or of resolving a
question. Introduce is insert or bring into something.
GST means Goods And Services Tax and it is a consumption tax based on the value-added concept.
is imposed on goods and services at every production and distribution stage in the supply chain
including importation of goods and services.

We, the affirmative team is that this statement is true .We support the government decision to
introduce the GST ,good and service tax .
Today as first speaker , I will be talking about what is GST and the benefits bring by GST .
Our second speaker will be talking about
Our third speaker will rebut and sum up our team case.
My first point is, 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. 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.

My second point is , The purpose of the government in proposing the GST at a lower rate is to
neutralize GST impact on the rakyat and consumers so as not to unduly burden the rakyat
especially the lower income group. Based on the GST rate of 6%, it is expected that there will be a
price reduction between 0.08% to 2.71% in respect of eight components of goods and services. With
the price reduction, the rakyat will benefit from the cheaper goods and services such as clothing
and footwear, basic food, communication, furnishings, hardware and maintenance, transport,
housing, water, electricity, gas and fuel. The tax burden borne by the rakyat and consumers is
expected to be lower compared with that under the present tax system. This is due to the reason
that various basic needs such as rice, sugar, flour, cooking oil, vegetables, fish, meat, eggs, and
essential services such as public transport, private education and health, residential properties and
agricultural land are not subject to GST.So, GST is not a big influences to lower income group.

My third point is, Deputy Finance Minister Datuk Ahmad Maslan said that among the advantages
included an effective, transparent and fair tax structure besides encouraging a shadow economy to
be registered under the GST system, transparent tax as a business premises can show the tax
imposed in the sales invoice while consumers will know exactly how much tax he or she is paying on
the goods bought and services rendered . "Exports will be more competitive as there will be no
hidden taxes and the cost of doing business will be lower as GST will not be a cost to registered
retailers," he said.
Besides, GST can also lead to diversification of income sources other than income tax and
petroleum tax.
So ,in conclusion our house support the government decision to introduce the GST .
Good afternoon Mr /Madam chair-man , ladies and gentleman
The topic of our debate is “This housedoes not supports the government decision to introduce the
GST”
The meaning of support is suggest the truth. A government is the system by which a state or
community is controlled. Decision is the action or process of deciding something or of resolving a
question. Introduce is insert or bring into something.
GST means Goods And Services Tax and it is a consumption tax based on the value-added concept.
is imposed on goods and services at every production and distribution stage in the supply chain
including importation of goods and services.
We disagree with the definition given by the affirmative team.

The affirmative team told us that GST is expected to increase tax compliance and is easier to
administer in view of its self -policing method .They also told us the purpose of the government in
proposing the GST at a lower rate is to neutralize GST impact on the rakyat and consumers so as
not to unduly burden the rakyat especially the lower income group.
However , we the negative team believe that this statement is false.
Today as first speaker I will be talking to you about how GST effects to low and middle income
group and its disadvantage .
Our second speaker will be talking about
Our third speaker will rebut and sum up our team case.
The first speaker at the affirmative team told that . GST can overcome the various weaknesses inherent
in the present consumption tax system. Although the government claim that the GST would not
hurt businesses due to GST claimable practice, in fact it will hurt the businesses too. This is because
of the low demand in the market due to the high cost of product pass to the end consumers, the
businesses have to decrease the supply to meet the current condition of lower demand, thus the
businesses have to cut down the expenses such as labor cost due to the lower output needed and
eventually there might occur high rate of unemployment. Besides, the businesses is not producing in
the efficient conditions as they are not maximizing the usage of the machines, rental and etc and all
these will lead them to downsize their businesses and eventually lead to the recessions in a country.

She / He also said that , GST is not a big influences to lower income group. Sugar and petrol
price increased. It definitely affected the budget of the low and middle income Msians. Looking a little
further, when GST is implemented, manufacturers will be taxed as well. This creates a cycle among
manufacturers and suppliers. Price of goods and services will go up and money will be a major issue then
for this specific group.
I’ll be discussing about another points.First, Critics have argued that the GST is a regressive tax, which
has a more pronounced effect on lower income earners, meaning that the tax consumes a higher
proportion of their income, compared to those earning large incomes.
Second, there might have inflation effect since the GST is applied to the prices of all goods, at every stages which
result in inflation as the general products prices may go up and the hyperinflation might occur from the continuously
of inflation. So ,in conclusion our house does not support the government decision to introduce the GST .