GST 一站式問答

keatlim77

50912cmea 发表于 22-8-2014 12:14 AM
@Aquariel

对，Act 只提到 "the same person in the same year" as below 没说明

我对GAF 有一些问题。

在GAF, General Legder section　是不是要把每个GL 的transactions 都列出来。（depreciation - non tax involve account 也要）

50912cmea

vrz 发表于 22-8-2014 08:37 AM
我们的Gift Rules 是不管你有没有claim input tax 都要 account for output tax. 所以新加坡的只作为参考 ...

何X再学人家走那条路呢？

ManLoong

50912cmea 发表于 20-8-2014 04:25 PM
真是乱啊！

"Where a cash discount is offered for speedy payment, VAT is calculate ...

没错，那个Cash Discount provision 是 UK 的。一般上，有两个处理办法，一个是 TOTAL Value， 另外一种方式是NET Value. 中国是用Total
Value，所以我都是用Total Value 的。我还在发愁在马来西亚怎么处理 这个Cash Discount，还真没看到有Retail 的指南 ，待会去下载看看。谢谢提供资料。

50912cmea

vrz 发表于 22-8-2014 08:49 AM
还有一个问题，如客户hit到target, 送本地旅游，需要output tax 吗？算是under gift rule 或 composite sup ...

大大，这不是三选一的问题，是 sequence/criteria 的问题。。。

请看 Supply (revised as at 25 October 2013) 的 Figure 2: Scope of Supply

先决定那个“本地旅游”是不是 within the scope of supply or not...

if with consideration >> within the scope of supply >> 再看“本地旅游”与“客户供应”的关系和其他 factors 来决定 between taxable supply, composite supply 或 mixed supply

if without consideration >> 得决定是不是 deemed supply by gift rule >> 不是 deemed supply 的话 >> outside the scope of supply

反之，是 deemed supply 的话 >> within the scope of supply >> 再看“本地旅游”与“客户供应”的关系和其他 factors 来决定 between taxable supply, composite supply 或 mixed supply

50912cmea

keatlim77 发表于 22-8-2014 10:44 AM
我想可以用cash voucher 式方法作reward. (可能要改agreement)。

大大，

Retailing (revised as at 30 December 2013)

Monetary Vouchers

47. For GST purposes, the consideration is disregarded for the supply of monetary voucher if the consideration is up to a face value of the voucher and no GST is chargeable on the supply. If a monetary voucher is sold for more than the face value, the supplier must charge and account for GST on the the difference between the sale value and the face value.

48. When the customer redeems the monetary voucher for goods or services from retailer, the goods or services redeemed is subject to GST and the retailer has to charge GST on the value of goods or services if the goods or services is a standard rated supply.

No GST is chargeable on zero rated and exempt supplies.

Sometimes, a customer may use the monetary voucher as part payment for the goods purchased and pays the balance in cash. In this situation, GST is chargeable on the value of supply which includes the payment of the monetary voucher and cash payment.

ManLoong

50912cmea 发表于 22-8-2014 09:30 PM
大大，

如果 cash voucher 是给 as free gift, 就得用 gift rule for "deemed supply" test...

直接给Cash 了，Cash money is not a suppy , out of scope, 不要烦太多了 ， 呵呵。

50912cmea

ManLoong 发表于 22-8-2014 09:45 PM
直接给Cash 了，Cash money is not a suppy , out of scope, 不要烦太多了 ， 呵呵。

变成那个 recipient 烦了。。。

那个 recipient 拿了钱，去买和 free gift 一样的 goods or services or other goods or services 都得给 GST 了 除非不花那笔钱！

vrz

ManLoong 发表于 22-8-2014 09:45 PM
直接给Cash 了，Cash money is not a suppy , out of scope, 不要烦太多了 ， 呵呵。

只怕你给 Cash，客户不是买我们产品，而是跑去花掉了。给 Cash Voucher 可以逼他到回来再买我们公司产品。

vrz

50912cmea 发表于 22-8-2014 08:58 PM
大大，这不是三选一的问题，是 sequence/criteria 的问题。。。

请看 Supply (revised as at 25 Octob ...

大大，我是小小吧了。你直接给答案吧，我摸不着头，客户 hit target 送 [本地旅游] 应该属于 without consideration 吧，so 是 deem supply 的 gift rule 吗？如果换成给 incentive 也是要 GST 吧 ？

Andy^L

tanglk 发表于 27-10-2013 04:15 PM
政府有公佈 Zero rated 及exempt  的list.
Event management 不在里面， 所以是standard rated.

may i know where to go see the list ?

Andy^L

aidenx 发表于 28-10-2013 02:41 PM
楼主说来说去也只是表面东西吧了, 能来点实据的吗?

我举个例子, 产品A现在的零售价是$100, 假设从厂家, ...

goverment no moneey..

50912cmea

vrz 发表于 22-8-2014 10:47 PM
大大，我是小小吧了。你直接给答案吧，我摸不着头，客户 hit target 送 [本地旅游] 应该属于 without con ...

对啊，用 gift rule test 是不是 deemed supply, 如果不是 deemed supply 的话，就 outside supply scope and no GST; 是 deemed supply 的话，就 within supply scope and GST it according to the rest of tests 请看 Supply (revised as at 25 October 2013) 的 Figure 1: Scope of Tax

如果换成给 incentive 也是要 GST 吧 ？应该和 544 楼的 tests 一样吧。。。

Andy^L

tanglk 发表于 28-10-2013 10:10 PM
应該是这样

1. 厂家买给批发商$80 + 6% gst, so selling price = $84.80 (GST $4.80) - 厂家交 4.80 給 ...

i hear before should be like that.

50912cmea

vrz 发表于 22-8-2014 10:47 PM
大大，我是小小吧了。你直接给答案吧，我摸不着头，客户 hit target 送 [本地旅游] 应该属于 without con ...

请再看 Supply (revised as at 25 October 2013) 的 Figure 1: Scope of Tax

来探讨一下下。。。

如果换成客户 hit target 送 [>RM500 的外国旅游配套 = deemed supply] 的话，应该会被 GST 吧？

如果换成客户 hit target 送 [>RM500 的大米 = deemed supply 可是是 supply of zero-rated taxable supply]，应该会是 zero-rated GST 吧？

vrz

50912cmea 发表于 22-8-2014 11:33 PM
请再看 Supply (revised as at 25 October 2013) 的 Figure 1: Scope of Tax

来探讨一下下。。。

如果换成客户 hit target 送 [>RM500 的外国旅游配套 = deemed supply] 的话，应该会被 GST 吧？

如果换成客户 hit target 送 [>RM500 的大米 = deemed supply 可是是 supply of zero-rated taxable supply]，应该会是 zero-rated GST 吧？

这个 input tax 是肯定没有了，至于 output tax 就看是什么 supply，所以 外国旅游配套应该是 out of scope，大米是 zero-rated. 我有读到如果 hari raya 送糖给 employee 是无需 account for output tax. 可以一样的做法吧。

50912cmea

keatlim77 发表于 22-8-2014 04:05 PM
我对GAF 有一些问题。

在GAF, General Legder section　是不是要把每个GL 的transactions 都列出来。（ ...

大大，

不是很清楚 software 这 part, 听说改了又改。。。如果真的要的话，就蛮过分滴，有点走火入魔了！

GST 都是看 physical documents 的。。。

谁会X到 submit system report (system 的 input tax claim 只有 RM2,000) 和不 tally 的 GST return (input tax 却 claim 到 RM4,000) 呢？

50912cmea

ManLoong 发表于 22-8-2014 08:40 PM
没错，那个Cash Discount provision 是 UK 的。一般上，有两个处理办法，一个是 TOTAL Value， 另外一种方 ...

大大，

对，大多数国家都把 prompt payment discount 当是 taxable.

其他的当是 exempt of tax, initial 的 VAT/GST amount 不会变动，用 total value 对 tax authority 有利，net value 就对 consumer as tax payer 有利，不过 net value 的有够乱一下下！

50912cmea

Andy^L 发表于 22-8-2014 10:47 PM
may i know where to go see the list ?

GST Orders

8) Goods and Services Tax (Exempt Supplies)
9) Goods and Services Tax (Zero Rated Supplies)

50912cmea

vrz 发表于 22-8-2014 11:52 PM
这个 input tax 是肯定没有了，至于 output tax 就看是什么 supply，所以 外国旅游配套应该是 out of s ...

supply of services 也搞乱了

supply of services 好像比 supply of goods 还要乱啊！

(v) Travel services

Example 16:

The place of supply of travel services by a travel agency is where the travel agency belongs. When a Malaysian travel agency arranges inbound tour package for a UK travel agency, the place of supply of travel services (tour package) by the Malaysian travel agency is in Malaysia because he belongs in Malaysia.

However, when the Malaysian travel agency arranges outbound tour package for his customers, the place of supply of travel services is outside Malaysia since the tour is conducted overseas.

On the other hand, when the Malaysian travel agency who belongs in Malaysia makes a supply of travel services comprising the arranging of  inbound or outbound tour to the U.K travel agency who belongs in a country other than Malaysia and is outside Malaysia when the services are performed, the supply is subject to GST at zero rate.

For further information, please refer to GST Guide on Travel Industry. RCM 到现在还没出。。。

vrz

50912cmea 发表于 23-8-2014 03:27 AM
supply of services 也搞乱了

supply of services 好像比 supply of goods 还要乱啊！:shakehea ...

Travel 是一个很重要的 Industry，竟然还没有出 Guideline，可能来不及翻译吧，所以直接参考新加坡的 Travel Industry Guideline，反正我国的很多都是抄新加坡的。