The question is not GST or SST – Hal Lai Keong and Dr Ong Tze Chin

THIS article responds to the recent announcement made by the government that it is prepared to study whether certain features of the Goods and Services Tax (GST) could be incorporated into the existing Sales and Service Tax (SST). The government’s willingness to study the proposal is a useful starting point. As no hybrid model has yet been developed, it is too early to determine whether combining…