Ahmad Mohammad Hassan AbdullaMohamad Zaharuddin Bin Zakaria2024-05-282024-05-2820222023-2-42637-058110.46722/hikmah.v5i2.258https://alhikmah.my/index.php/hikmah/article/view/258/366https://oarep.usim.edu.my/handle/123456789/7521Vol. 5 No. 2 (2022): MAY ISSUES Page(284-307)The value-added tax is considered modern, as it is a major source of government resources, as the economies of developed countries in Europe and the economies of Latin American countries depend heavily on it, and thus it is a pivotal element of the tax system for both developing and transforming economies, where modern methods in tax legislation tend to Towards transferring the tax burden from the sectors of wealth production to place it in the sectors of their use, i.e. reducing taxes on income to increasing spending. The tax is applied to most transactions made on goods and services, except for the exceptions approved by the Federal Tax Authority, andthe burden is borne by the consumer. Therefore, a slight increase in the cost of living can be expected, and this varies according to the lifestyle of individuals and their spending behavior. Not all companies will be required to register for the tax, only those whose revenue exceeds the revenue threshold. The study made the following recommendations: Preparing sufficient human resources in order to carry out the burdens of implementing the value-added tax and its calculations. And the opening of accounting institutes and university departments related to accounting and tax principles to localize these professions. The Federal Authority has opened offices for it or permanent branches in government places such as local economic departments known by traders to provide its advisory services directly and personally, in order to support small projects and avoid fines.otherThe value-added tax, consumer, spending, finesArticle28430752