The business activity in the world has grown from domestic trade to international trade, which is known as globalisation, over the years from the inception of trade. The government in the world has started collecting taxes/ duties on the goods imported into or exported from

Since the country gained independence in 1957, Malaysia’s economic activities have shifted from primary commodities such as rubber and wood to industrialisation over the years. To cater for the increasing needs of the business communities in respect of manufacturing and trade facilities and to attract