Anwar Ibrahim today accused Prime Minister Najib Abdul Razak of being “disingenuous and misleading” for allegedly misrepresenting the opposition leader’s stance on the Goods and Service Tax (GST) in 1992.

Anwar took offence at Najib’s suggestion that the former was in favour of the controversial GST since 1992 when he served as finance minister.

The Permatang Pauh MP said he had in Parliament at that time made it explicitly clear that GST must be carried out in a “transparent and efficient” manner.

“I had also emphasised that certain prerequisites must be met before implementation (of GST),” he said in a statement today.

The former deputy prime minister added that the pre-requisites include “proper governance, transparency, no leakages and wastages, and safeguards against corrupt practices”.

“These pre-conditions were not being fulfilled.

“That was why the GST was never implemented during my watch as finance minister,” said Anwar.

He added that in the event it is implemented, it should start at a low level. The GST which will come into force in April next year is set at six percent.

Najib yesterday accused Anwar of making a U-turn over his opposition to the impending implementation of GST, claiming that the former minister had proposed it when he was a minister.