GST 一站式問答

Aquariel

NISMO717 发表于 9-8-2014 06:45 PM
我是帮felda砍果和载果去油厂的，还有租mini tractor 给felda.
这些Job都是under contract basic 的。 就是 ...

所以你是没有做种植的咯？
如果过了RM500,000是要注册GST的，只是要看你的是zero rated (0%) 还是 standard rated (6%)。

如果under contract的话，先要看它的条件（何时签的，签多久等等），如果符合Supplies made pursuant to contract with no oppotunity to review，那么就可以暂时当作是zero rated supply。你的是每年签的吧？应该是不符合。
详情在Specific Guide里：15)  Transitional Rules (revised as at 10 July 2014)

你也需要跟FELDA那里确认下，他们会不会因为GST而在明年更改他们的contract terms，如让你们加GST或价钱是inclusive of GST，这会影响你tender的价钱。

NISMO717

我的contract不是签一年的。有时是三个月，有时是半年。那么是属于那个个rated 呢。 如果是签一年又是什么rated.
如果价钱是included gst 那么能claim 回多少。

Aquariel

NISMO717 发表于 10-8-2014 03:08 PM
我的contract不是签一年的。有时是三个月，有时是半年。那么是属于那个个rated 呢。 如果是签一年又是什么r ...

一年也是6%。
zero rated 的要符合很多条件，通常是给那些contract签死几年的。

你的情形是6%了，如果是gst-inclusive price的话，RM40就是106%，Output tax = RM40 x 6/106 = RM2.26，你就拿RM37.74

Output tax - Input Tax 的difference就缴交上去给Kastam。

alan_tan222

我有一间店出租给pos office 昨天寄了新的agreement和申请gst的form来给我， 出租也要gst的吗？

vrz

Aquariel 发表于 10-8-2014 09:25 AM
所以你是没有做种植的咯？
如果过了RM500,000是要注册GST的，只是要看你的是zero rated (0%) 还是 stand ...

原来评分有限字数啊！

看到其中一条条规，该份合约必须在 1/4/2015【两年前】签，少过两年都不符合 Review / Non-Review Contract.
(意思在 1/4/2013-31/3/2015 的合约都不符合），但是 GST 不是在 10/2013 才公布吗？1/4/2013-31/10/2013 签的就不划算 咯 ？10/2013 后签的就应该预算这 6%先。

vrz

alan_tan222 发表于 10-8-2014 07:50 PM
我有一间店出租给pos office 昨天寄了新的agreement和申请gst的form来给我， 出租也要gst的吗？

由于不是住家，所以需要 GST.
你是以个人名字出租还是有注册 S/B 公司？如果你的其他生意收入 （包括收租）有超过 RM500,000 你就要注册 GST，然后 charge POS Office 6%.

alan_tan222

现在以个人名义出租

Aquariel

vrz 发表于 11-8-2014 09:38 AM
原来评分有限字数啊！

看到其中一条条规，该份合约必须在 1/4/2015【两年前】签，少过两年都不符合 Re ...

哈哈，谢谢你！

就是这个我看到很奇怪，难道有提早公布过？有人未卜先知？
不知他们怎样算的。。。

Aquariel

alan_tan222 发表于 11-8-2014 09:51 AM
现在以个人名义出租

就算是个人名义，只要年租金收入+其他收入超过RM500,000就要注册咯。

vrz

Aquariel 发表于 11-8-2014 07:15 PM
哈哈，谢谢你！

就是这个我看到很奇怪，难道有提早公布过？有人未卜先知？

Rental agreement 应该包括在内，对吗？

我看了 office 的 tenancy agreement 是在 Nov 2012 签的，签3年到 Nov 2015 没有 review，所以 1/4/2015 店主不可以 charge 我 6% 咯 （如果他是 registed person) 直到签过新的合同在 Nov 2015，对吗？

booychen

huan0704 发表于 6-8-2014 08:53 AM
有谁注册GST了？ 我六月注册了，现在还在processing

我要注册，可是有些地方不会填。请帮帮忙。
请问total turnover RM 怎样算/填？
请问这是什么：registration is a result of an audit & registration is the result of a transfer of going concern?

谢谢

jasmine0905

不好意思！我想问一下...上网要如何register 这个 GST? 因为去他的网站我有看没有懂！！@@

Aquariel

jasmine0905 发表于 12-8-2014 09:13 PM
不好意思！我想问一下...上网要如何register 这个 GST? 因为去他的网站我有看没有懂！！@@

注册在这里：
https://gst.customs.gov.my/TAP/_/?Language=ENG

这里有Guide和Video:
http://gst.customs.gov.my/en/Pages/pgst.aspx

还有一个TAP的FAQ:
http://gst.customs.gov.my/en/rg/Pages/rg_tap.aspx

50912cmea

statement 发表于 7-5-2014 02:50 PM
在GST 制度下, Invoice 有两种:
1) 普通 Invoice (没有GST) -> 没注册的商家使用
2) Tax Invoice (有GST) -> 有注册的商家使用

然后Tax Invoice如果没有写buyer公司名字的话, 那最多只可以claim回RM 30. eg Invoice $1000, 有写buyer公司名字, 可以claim回RM 60, 没有写buyer公司名字的话只可以claim回RM 30.

Simplified Tax Invoice and Input Tax Claim

19. Simplified tax invoice can be used to claim input tax. In the case of an approved tax invoice without the name and address of the recipient, the allowed input tax amount claimable is RM20 or less (GST rate is 6%). If the GST amount is more than RM20, he can only claim the input tax up to a limit of RM20 using this invoice. Therefore, he must request for a tax invoice with the name and address of the recipient to enable him to claim the full input tax if it is more than RM20.

天啊，RCM 太过分了，最多只能 claim RM20!

The compliance cost of this GST is really high! 小新是整张 simplified invoice 的 total (inclusive of GST) does not exceed $1,000

50912cmea

statement 发表于 15-6-2014 05:21 PM
你的反应跟我当初一样, 原本我也以为可以直接debit/credit GST tax, 后来才知道kastam要求的double entry跟我们习惯的double entry是不一样的做法. eg. $1000的oustanding invoice after 6 month并不是Debit Creditor $60 & Credit Output Tax $60这样简单, 而是要debit Creditor $1000, Credit Bad Debt $943.40 & Credit Output Tax $56.60, 然后在GST-03申报时, $943.40要进在Bad Debt Recovered, 而$56.60是进在Output Tax里. (这也是为何我说需要audit adjustment来调整了，因为如果不调整的话,　我们的帐就错了)

Failure to Pay GST within Six Months from the Date of Supply

Where a registered person fails to pay the consideration for the supply of any goods or services made by his supplier within six months from the date of supply and he has claimed input tax on that supply, the taxable person is required to pay back the input tax by accounting an amount equal to the input tax as his output tax. He is required to account the output tax in the taxable period covering the month after the six month period.
RCM 这样的 rule 收得那么紧，只会造成 high compliance cost to the businesses.

那个 accounting entry 要 completely 被 reversed?

50912cmea

vrz 发表于 15-6-2014 03:44 PM
你有些误解了，【6个月期限】对于 Supplier 是【必须】做 adjustment，对于 Customer可以【选择性】要不要 ...

@statement

各位大大们，

应该看看这个 Goods and Services Tax Act 2014

Credit for input tax against output tax

38. (9) Except as the Director General may otherwise allow, where -

(a) a taxable person fails to pay his supplier the consideration or any part thereof for the supply of any goods or services made by his supplier to him at the end of the period of six months following the date of supply; and

(b) the taxable person has credited under subsection (1) or been refunded under subsection (3) the input tax to which the consideration or the part thereof which he failed to pay relates, the taxable person shall account of an amount equal to the input tax which shall be deemed as his output tax.

(10) The taxable person shall account the amount deemed as output tax under subsection (9) in the taxable period after the period of six months has elapsed and in accordance with the method which he was required to use when he first credited the input tax and he shall repay the amount to the Director General at the same time as any tax in respect of the taxable period would be due and payable by him.

50912cmea

statement 发表于 2-7-2014 01:42 PM
我也是怀疑, 不过想到现今政府的财务情况, 和这两年时常听到周围谁谁谁被income tax罚了一笔钱... 呵呵,  ...

大大，

不好意思，那个 GST adjustment on stock costing 在 GST Act 2014 和 RCM Guideline - Input Tax Credit (revised as at 27 October 2013) 里找不到。。。

Amount of input tax allowable

39. (1) The amount of input tax for which any taxable person is entitled to credit in any taxable period shall be so much of the input tax for the period that is allowable and reasonable to be attributable, as may be prescribed, to the following supplies made or to be made by the taxable person in the course or furtherance of any business in Malaysia:

(a) any taxable supply, including a taxable supply which is disregarded under this Act;
(b) any supply made outside Malaysia which would be a taxable supply if made in Malaysia; or
(c) any other supply as may be prescribed.

(2) Input tax attributable to any exempt supply shall be treated as input tax attributable to a taxable supply -

(a) where the value of all exempt supplies would be less than the prescribed amount and less than the prescribed proportion of the total value of all supplies; or
(b) in other prescribed circumstances.

50912cmea

statement 发表于 7-7-2014 10:02 AM
其实这GST Adjustment on stock我也是很怀疑, 不过想想下, 这并非没可能, 而且连软件商都开始研发了, 在 ...

如果 GST 的 administration rules of the claim of input tax credit 是 on the stock movement and quantity 的话，那它的 compliance effort and costs would be considerably high and unbearable to the businesses.

MANNER TO CLAIM INPUT TAX

33. GST cannot be claimed on goods and services which are not used for business purposes (e.g. for private use). Where goods are used partly for business and partly for non-business purposes, the GST incurred is normally apportioned. In order to claim input tax, a registered person must hold proper documents.

Documents Needed in Claiming Input Tax

34. Input tax incurred can be claimed if the recipient is a registered person. The recipient must hold a tax invoice in respect of a supply of goods or services. There are two types of tax invoices i.e. simplified tax invoice and full tax invoice. A simplified tax invoice is only valid for claiming of input tax if the consideration for the standard rated supply does not exceed RM500 (GST RM30). If the consideration is more than RM500, the recipient must hold a full tax invoice.

而 Goods damage, 商家自用 or Change of use 只能 accountable by the taxpayers to the tax authority on case by case basis.

vrz

50912cmea 发表于 13-8-2014 06:49 AM
Failure to Pay GST within Six Months from the Date of Supply

Where a registered person fails to ...

Failure to Pay GST within Six Months from the 【Date of Supply】

这条 rules 真是太过分，新加坡的是 Six Months from the 【Supply Due Date】意思如果那个 supplier 给 term 60 天，再加 6个月才 reverse as output tax. 但是我们是 Supplier 的 invoice date 6个月就要退回钱给政府。

50912cmea

vrz 发表于 13-8-2014 09:00 AM
Failure to Pay GST within Six Months from the 【Date of Supply】

这条 rules 真是太过 ...

大大，是 12 months after the payment due date.

If I have claimed GST before paying my supplier

As claiming of input tax is according to the date of the tax invoice or import permits, you may have claimed input tax before paying your supplier. In such instance, if you do not pay your supplier within 12 months of the due date of payment, you need to repay the input tax claimed to the Comptroller of GST.