The government’s broadening of the tax base by incorporating more sectors into the Sales and Service Tax (SST) regime reflects a pragmatic approach to fiscal sustainability, according to the Chartered Tax Institute of Malaysia (CTIM).

Its president Soh Lian Seng noted that the rationale for the revision and expansion of SST includes strengthening the country’s fiscal position to better support the well-being of the people and making SST a more progressive and targeted tax.

“CTIM views this move as...