3.0 APPROACH THE PROBLEM AS AN OPPORTUNITYThere are some definitions on this problem. In this GST matter, consumers should consider the problem that arises as an opportunity for improvement. To view a problem as an opportunity, consumers should try to think outside the box. As a US aviation industry weekly wrote: “We need to take a step back and see if the solutions to our problems are outside the box.” (Aviation and Space Technology Week, July 1975). For the government in power, it is essential that it continues to recognise, inform or educate people or consumers about solutions that they believe will address concerns and fears. The government and agencies concerned in introducing GST should be creative and always be available to consumers for any queries or clarifications. As argued by Gerard J. Puccio (2014), president of the International Center for Creativity Studies at Buffalo State Collage, “The reality is that to survive in a rapidly changing world you need to be creative.” 3.1 Elimination of Sales and Service Tax (SST) The purpose of GST is to replace the existing Sales and Services Tax (SST). Sales tax was introduced on 29 February 1972. It is a one-step consumption tax, collected, charged and paid on goods manufactured in Malaysia and imported. Sales tax is normally charged at 5% or 10%. On the other hand, service tax was introduced on 1 March 1975 as a one-step consumption tax, levied, charged and paid on specified services supplied by a taxable person in Malaysia at a flat rate of 5%. on service tax. they don't know that they pay up to 15% tax on goods and services, because it is a double taxation system. Once the GST is implemented, the rat... middle of paper... makes rational choices, spends prudently and reports unethical traders to the authorities. The Ministry of Domestic Trade, Cooperatives and Consumerism will strengthen enforcement efforts through the Price Control and Anti-Profit Control Law of 2011. If it comes to the worst case scenario, consumers need to know where to turn, such as the Anti-Profit Commission -Corruption Malaysia (MACC), Royal Malaysia Police (RMP), Royal Malaysia Customs (RMC), Road Transport Department Malaysia, Immigration Department Malaysia, Securities Department Malaysia and Companies Commission Malaysia to report any problems concerning corrupt practices or improper conduct in business relationships. They should be exposed to information such as the Malaysian Whistleblower Protection Act 2010 which protects the whistleblower or person who discloses any corruption or misconduct.