PETALING JAYA:The potential reintroduction of the good and services tax (GST), against a backdrop of a growing fiscal deficit, has to have previous weaknesses addressed first, tax experts say.

One of the main bones of contention in the previous GST regime was the delays experienced in the reimbursement scheme, as the law required all tax collection to be remitted to the federal consolidated fund with the refunds then allocated to customs from the consolidated fund.