[14/03 10:54 PM] Smi Yusri Omar: Julat Gred Pemarkahan Peperiksaan Sekolah Rendah
Julat Markah dan Gred untuk Darjah 6 (KBSR) Julat dan Gred yang lama masih digunakan
80 - 100 --> A
60 -- 79 --> B
40 -- 59 --> C
20 -- 39 --> D
01 -- 19 --> E
00 --------> TH
Julat Markah dan Gred untuk Darjah 4 dan Darjah 5 (KSSR) berikut ialah Sistem Julat dan Gred yang baru
85 -- 100 --> A
70 -- 84 --> B
60 -- 69 --> C
50 -- 59 --> D
40 -- 49 --> E
01 -- 39 --> F
00 ---------> TH
Makluman
Jika semua subjek mendapat E masih dikira (LULUS) Menguasai.
Jika ada 1 subjek mendapat F maka keputusannya (GAGAL) Tidak Menguasai.
Julat Gred Pemarkahan Peperiksaan Sekolah Menengah
Julat Markah dan Gred untuk Menengah Rendah (Ting 1 hingga 3)
85 -- 100 --> A
70 -- 84 --> B
60 -- 69 --> C
50 -- 59 --> D
40 -- 49 --> E
01 -- 39 --> F
00 ---------> TH
Julat Markah dan Gred untuk Menengah Atas (Ting 4 dan 5)
90 - 100 ---> A+
80 - 89 ---> A
70 - 79 ---> A-
65 - 69 ---> B+
60 - 64 ---> B
55 - 59 ---> C+
50 - 54 ---> C
45 - 49 ---> D
40 - 44 ---> E
01 - 39 ---> G
00 - 00 ---> TH
Makluman
Jika semua subjek mendapat E masih dikira (LULUS) Menguasai.
jika ada 1 subjek mendapat F maka keputusannya (GAGAL) Tidak Menguasai.
[11/03 8:41 PM] Panduan Julat Markah untuk Sistem Gred Baru (2015) KPM. Penetapan Julat Gred Pemarkahan untuk Jenis-Jenis Peperiksaan Terkini di Sekolah-sekolah Kementerian Pendidikan Malaysia. Merujuk Laman SAPSNKRA Sistem Analisis Peperiksaan Sekolah, berikut adalah julat markah bagi peperiksaan dan ujian untuk Penetapan Gred bagi sekolah rendah dan sekolah menengah di Malaysia. Penetapan Julat Markah dan Gred oleh KPM ini berkuatkuasa mulai tahun 2015.
[14/03 11:03 PM] Smi Ramzi: Goods and Services Tax (GST) will be implemented effective April 1, 2015 and the rate is fixed at 6%. Sales tax of 10% and service tax of 6% will be replaced with GST. Under GST, most of the goods and services (except basic necessities) will be charged at every stage of the supply chain – even the ones that was previously not charged with Sales and Service Tax (SST). This means we will likely be paying more to purchase or use these goods and services, which were not taxed previously.
1. Credit card
The RM50 government tax charged annually on credit cards and the RM25 fee for supplementary cards, will be abolished from April 1, 2015 when the Goods and Services Tax (GST) is implemented. Instead, the 6% GST will apply on the credit card’s annual fees – which can range from RM70 to RM1,000 or more annually, depending on the type of card.
However, there will be no GST charges if the annual fee is waived, for example for free-for-life credit cards or those with annual fees waived, with stipulated minimum spending or transactions on a monthly or yearly basis.
To reflect the changes, the GST charged will be reflected as a separate item in the credit card statement. However, purchases will be reflected as a total amount inclusive of GST. There is some good news though, loyalty points or cash rebates will be given based on the 6% GST paid when using the credit card for retail purchases.
2. Books and e-books
The standard 6% GST will be imposed on all types of books except for dictionaries, encyclopedias, newspapers, texts, references, works and religious books. These books will be zero-rated and not be subjected to GST.
Local e-book suppliers like e-sentral and MPHonline will also be charging GST whereas foreign firms such as Google Play and Apple iBookstore would not be.
3. Housing
GST will also see basic construction materials such as cement, bricks and sand being taxed the standard 6% GST rate for both residential and commercial properties. Currently, these raw materials are not taxed under the existing SST. Heavy machineries such as cranes will be taxed too. Property developers normally do not buy such heavy machineries but rent them from other contractors – and it typically is factored into the construction cost.
Steel, bricks, and sand make up 44% of the construction cost and with these being charged GST, the cost of building a property is inevitably going to increase. Property companies expect GST to result in a maximum of 2.6% increase in house prices.
When the GST is implemented in April, residential property including SoHo (small office/home office) will be exempted. However, commercial properties including SoFo (small office/flexible office) and SoVo (small office/virtual office) would be subject to the 6% GST.
4. Fuel
RON95, Diesel and LPG (liquefied petroleum gas) will be exempted from GST implementation. However, RON97 will be subjected to the new 6% GST.
5. Electricity
A household will have 6% GST charged to the electricity bill for usage above 300 units.
6. Used cars
Currently, used cars are not subjected to SST and is not a GST zero rated item either. Therefore the car industry predicts that used cars will be subjected to an extra 6% tax after the implementation of GST in April.
7. Banking services
The RM1 MEPS fee charged when we withdraw from another bank’s ATM will increase to RM1.06. No GST will be charged if you make a withdrawal from your own bank’s ATM.
Similarly, other services offered by the bank, such as money transfers (e.g. cashier’s order and demand draft), telegraphic transfers, money exchange, loan, cheque, credit card, and debit card will see 6% GST charged to its service, commission or subscription fee.
8. Tuition fees
Beginning April, 6% GST will be imposed on tuition fees, as tuition centres are not categorised under educational institutions.
9. Beauty services
The price of beauty services like manicure, and hair and facial treatments will be subjected to 6% GST too. Massage services are also chargeable with the GST if the annual turnover for such busines [truncated by WhatsApp]
