CUSTOMS MANAGEMENT AND CHALLENGES Assignment, UiTM, Malaysia Discuss and elaborate on the collection of indirect taxes and how the above objectives are being administered

University Universiti Teknologi MARA (UiTM)


The Minister of Finance of Malaysia has announced that the country needs RM168 Billion for the National Budget 2008. The Inland Revenue Board and the Royal Malaysian Customs are very important contributors to the National Income.

The Royal Malaysian Customs is the second highest contributor through Indirect Taxes and its objectives are as follows:

  • To collect national revenue through indirect taxes
  • To prevent loss of revenue
  • To assist industries by providing facilities

The main intention of the government is to balance between the three objectives by carefully formulating the policies relating to indirect taxes and ensure proper implementation.

Discuss and elaborate on the collection of indirect taxes and how the above objectives are being administered without sacrificing one for another to meet competition in global market.

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