26th January 2015 ‘To All Our Valued Independent Beauty Consultant RE: GOODS & SERVICES TAX (“GST”) IMPLEMENTATION ON 1*t APRIL 2015 As you are aware, the Malaysian Government vide its Order dated 30% June 2014 gazetted GST at 6% standard rate effective from 1*t April 2015 to transform Malaysia's current narrow-based sales tax and service tax to a broad GST taxation structure. As per Section 20 of the GST Act, 2014 and the GST (Amount of Taxable Supplies) Order, 2014 dated 30" June 2014, any person who makes taxable supply of goods and services in the course or furtherance of business in Malaysia and whose taxable turnover within a period of 12 months exceeds the threshold of RMS00,000 is required to be registered under, the GST Act. Visit the Royal Malaysian Customs Department ("RMCD") website for additional details: ‘hittp://gst.customs.govmy/en/Pages/default.aspx To enable Mary Kay (Malaysia) Sdn Bhd ("Company") to reflect your GST registration status in our system, if you are GST registered, please respond to this communication and provide us with your GST Registration No. and a copy of your GST registration approval letter from the RMCD to the Company on or before 6th February 2015 via fax to 03-7711 7557. Your response is not required if you are not required to be GST registered. Should you have any questions regarding the GST Act or whether you are required to register under the GST Act, please consult with your personal tax advisor. Thank you. Yours sincerely, Mary Kay (Malaysia) Sdn Bhd, Khor Lee Fan Director - Finance, IST & Operations Yes, | am GST registered. Attached is a copy of my GST approval letter from RMCD. GST Registration No.: Independent Beauty Consultant Name: Consultant No. Date: ‘mary kay (malaysia) sn bh (608898-P) (AJL 99011) Ti-8-1, Jaya 33, No, 9 Jalon Serangat, Seksyen 13, 46100 Petaling Jaye, Salargor, Malays 3609-7711 1585. f 9603-771 7556 customer sence hotne: 609-7711 7500. 1€00-881-669 customer sonice @_custswe.my@erkcorp com vwwnuanyaycom.my Dots.