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 ...
(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.
这里讲那个 refund of the input tax claimed on the purchase which has more than 6 months outstanding 得被 treated as output tax and in accordance with the method which he was required to use when he first credited the input tax
For 大马是 GST = RM30 and the purchase amount = RM500
那些 > RM500 的 restaurant bills for business purpose 不是要讨 full invoice 了？ 本帖最后由 50912cmea 于 13-8-2014 10:32 AM 编辑
statement 发表于 13-8-2014 10:47 AM
应该不是reverse, 而是add on extra journal. (reverse的话, 之前的GST-03就错了, 但是加journal的话, 就 ...
OK, 是 add on reverse entry 而那个 reverse entry is pertaining to GST portion only 不是 add-on extra journal entry to reverse the whole transaction including the respective purchase and creditor amounts
50912cmea 发表于 13-8-2014 08:41 AM
如果 GST 的 administration rules of the claim of input tax credit 是 on the stock movement and qua ...
你学生时代一定是那种很厉害背书的学生....
从头到尾kastam都没说stock value subject to GST, 但是却暗示了任何非商用的input tax是不可以claim的, 也就是说假设一月时我买了一批货, 二月时我向kastam claim这批货的input tax credit, 三月时我发现这批货少了一些(damage, 商家自用 or Change of use等等), 所以我是要还这些少了的货的6% as GST Output Tax. (这就是传说中的GST Adjustment on Stock了)
statement 发表于 13-8-2014 11:28 AM
假设一月时我买了一批货, 二月时我向 kastam claim 这批货的 input tax credit, 三月时我发现这批货少了一些 (damage, 商家自用 or Change of use 等等), 所以我是要还这些少了的货的 6% as GST Output Tax.
对啊！所以在第三月里 Goods damage, 商家自用 or Change of use 是 accountable by the taxpayers to the tax authority on case by case basis. 本帖最后由 50912cmea 于 13-8-2014 11:43 AM 编辑
所以 for claiming GST input tax credit 最重要的是那张 invoice as supporting document and basis.
有收到多少 invoices, 拿那 invoice 上的 GST, 照 claim 就对了 (provided that 您是 GST registered and making taxable supply)
而那些 occasional 的 Goods damage, 商家自用 or Change of use 的 GST 就得 accountable to the tax authority on case by case basis
反过来。。。
accountability of GST output tax 就得看 movement of the goods (这里只讲 goods only), the movement of goods determines whether the supply transaction is subject to GST or not, i.e. export 就 zero rate whereas local supply 就是 standard rate
例如，您在 KL 要出口货物 (GST zero rated) 到中国顾客，所有东西都准备好了，货车就要走，那个阿中 suddenly call and request 送货的 staff to deliver a small portion of the goods to his customer in PJ, then 送货的 staff 答应了。送货的人就送那 portion of 货 to PJ and the rest of goods 就被 exported with the GST zero-rated invoice, 那就完蛋了！因为那个去 PJ 的货是 local supply 得 accountable for GST output tax! Account department 知道了，也是几个月后的事了，谁要补给那个 GST 呢？
所以说 the movement of the goods 在 accountability of GST output tax 方面就很重要，而单是做对这点，就很头痛了！
例如：
1) Supplier delivers goods out of Malaysia and invoices a local customer
2) Goods, including high value items, sold to overseas commercial customer Y, are hand-carried out of Malaysia
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