GST 一站式問答

ManLoong

Eva.acctg 发表于 25-8-2014 08:36 PM
通常pharmacy店 都会卖 panadol, 药膏，strepsil, 洗头水，herbal tea， 轮椅, 沙隆巴斯
那panadol，药膏 ...

GST  的 Scope of charge 是根据supply (product and service) , 要是一间药剂店同时售卖其他产品，就意味着这件店是MIXED  Supplier 了。

chongws

vrz 发表于 25-8-2014 10:24 PM
其实 Custom 没有逼你一定要用电脑开单。但是如果我们不用电脑开单，我们就要用 excel 分类，每张单什么货 ...

但是，如果一些行业是要出到外面开单的呢？？？如：卖GAS，Walk-in sales.....等等的

chongws

vrz 发表于 25-8-2014 10:24 PM
其实 Custom 没有逼你一定要用电脑开单。但是如果我们不用电脑开单，我们就要用 excel 分类，每张单什么货 ...

如果一个生意一年的turn over少过RM 500,000。不需要注册GST，当向supplier买货时被算进去的GST %可以claim back吗？？？？

ManLoong

vrz 发表于 25-8-2014 10:24 PM
其实 Custom 没有逼你一定要用电脑开单。但是如果我们不用电脑开单，我们就要用 excel 分类，每张单什么货 ...

GST ACT 2014 里面有一个 provision 说，TAX Invoice 是要printed 的; 因此我诠释为不能手写TAX INVOICE。  但ＧＳＴ　ＡＣＴ　没有说 print　一定要用Ａccounting SOFTWARE  的printing，　 因此我诠释为其他能够print 的　media 都可以如，ＥＸＣＥＬlink 去　printer 的　，　ＰＯＳ　terminal , Ｃｒｅｄｉｔ　ＣＡＲＤ　terminal 等等都可以。问题是没有ＡＣＣＯＵＮＴＩＮＧ　ＳＯＦＴＷＡＲＥ，　这些业务的资料没办法转到ＲＭＣ　要的ＧＡＦ。

vrz

chongws 发表于 25-8-2014 10:31 PM
但是，如果一些行业是要出到外面开单的呢？？？如：卖GAS，Walk-in sales.....等等的

可以用其他簿子代替吗？回来 office 才开单，才寄出去。你们这样用手写，一个 salesman 一本簿子，号码没有顺着去，怕顺不到 custom 意，因为他有说号码要顺着去。一人一本簿，报少一本很容易喔。

Bruenor

chongws 发表于 25-8-2014 10:40 PM
如果一个生意一年的turn over少过RM 500,000。不需要注册GST，当向supplier买货时被算进去的GST %可以cla ...

如果这样的话就惨咯

50912cmea

Rehda seeks zero-rate on affordable housing to avoid GST

GST For Residential Property Below RM400,000 Should Be Zero-rated - Rehda

Eva.acctg

ManLoong 发表于 25-8-2014 10:27 PM
GST  的 Scope of charge 是根据supply (product and service) , 要是一间药剂店同时售卖其他产品，就意味 ...

mixed supply @@
好吧~ManLoong 有 什么mixed supply 的 资料 link 吗？

我去上brief的课 也只听过std, zero rate, exempted rate~
mixed supply 的，要怎样去区分 哪个set 成 exempted rate (for 药), std rate (for strepsils)

Eva.acctg

chongws 发表于 25-8-2014 10:40 PM
如果一个生意一年的turn over少过RM 500,000。不需要注册GST，当向supplier买货时被算进去的GST %可以cla ...

恩~要自己吃下来~
或是~
如果你supplier charges 6% 大于> 做GST帐的费用，
就可以考虑 自愿 注册 gst member
不过注册后就一定要issue tax inv 6%

50912cmea

@vrz
@ManLoong
@statement

一直在想如何把 GST treatment on "cash voucher given as free gift" fits into Scope of Supply 的 tests 里。。。

在 RCM Special Rules 里，有讲。。。

Monetary vouchers (face-value) are treated as a medium of exchange, and therefore the supply of monetary vouchers is disregarded as a taxable supply.

觉得 "medium of exchange" 可以是个理由 fits into Scope of Supply 的 tests 里。And therefore disregarded as a taxable supply? 还是直接 out of Supply Scope 呢？

---------------------------------------------------------------------------------

没料到，却看到在。。。难道和小小一样走火入魔。。。

Valuation (revised as at 21 March 2014) Page 25 TOKEN, STAMP (OTHER THAN POSTAGE STAMP) OR VOUCHER

45. The rule provided by para 3. of the third schedule of the GST Act 2014 with regards to supply of voucher is

“Where a right to receive goods or services for a monetary value stated on any token, stamp (other than postage stamp) or voucher is granted for a
consideration, the consideration shall be disregarded except to the extent, if any, it exceeds the monetary value.”

46. Generally, the sale and redemption of vouchers with face value denominated in monetary terms are treated as two separate supplies for GST purposes. The first supply is the sale of the voucher (i.e. the granting of a right to receive goods or services) which is a supply of services. The second supply is the sale of the redeemed goods and services which is subject to 6% GST.

47. To avoid double taxation on the sale and redemption of vouchers, the supply of the voucher is disregarded up to the face value of the voucher. The seller of the voucher does not need to account GST on the voucher sold at or below the face value.

所以，GST treatment on "cash voucher given as free gift" 到底是 based on "medium of exchange" basis 还是为了 the purpose of avoiding double taxation, 还是两者都可以呢？

wslow410

我想问一个问题： if i stay at condo or apartment that need to paid the Services Charge,
So my question is; the Services Charge Will add the 6% ＧＳＴ　Ａｌｓｏ？

statement

bwei 发表于 25-8-2014 08:48 PM
我听到的不是这样, 而是累计一超过$500就要计算GST了.

eg.

不是, 五月时你已超过$500了, 所以接下来的gift, 全部都要算GST, 直到下一年.

statement

vrz 发表于 25-8-2014 10:24 PM
其实 Custom 没有逼你一定要用电脑开单。但是如果我们不用电脑开单，我们就要用 excel 分类，每张单什么货 ...

Kastam有规定Tax Invoice一定要有某些"信息"才能claim, 所以手写单不是不能用, 但是比较麻烦与危险．（到时候就算你老板敢继续使用手写单, 你顾客也不接受咯）　

statement

chongws 发表于 25-8-2014 10:31 PM
但是，如果一些行业是要出到外面开单的呢？？？如：卖GAS，Walk-in sales.....等等的

开Temp Bill.

wife_lover

ManLoong 发表于 24-8-2014 09:50 PM
Pharmacy 药剂，是属于Healthcare Services, 是EXMEPT SUPPLY, 免征GST。可以在 RMC 出示的 LIST   ...

我的了解是除非药剂行是 registered under Private Healthcare Facilities and Services Act 1998, 否则所售卖的药物都是 standard rated. 就比如说 watson, guardian 等如果不是在那条例下注册的,都会 charge standard rate, 而私人医院因为都是 register under Private Healthcare Facilities and Services Act 1998, 它们所售卖的药物将会 exempt from GST.

statement

50912cmea 发表于 26-8-2014 02:14 AM
@vrz
@ManLoong
@statement

最安全的做法是:
1. When issue voucher -> Credit Output Tax 6% of voucher amount
2. When voucher redeem -> Debit Output Tax 6% of voucher amount

或者

1. When issue voucher -> Credit Output Tax 6% of voucher amount
2. When issue invoice -> Credit Output Tax 6% of Invoice amount (without reduce voucher amount)
3. 年尾或voucher period expired 时才来做adjustment

当然还有个最安全与简单的做法, 那就是....



不要出voucher.

coolly

vrz 发表于 25-8-2014 08:17 PM
普通注册，三天工作日可以拿到，但是 Group Register 听讲需要3个月时间，因为要一个个 检查member of gr ...

现在只要同一天就可以拿到了，我最近的case都是早上submit傍晚拿到。

statement

wslow410 发表于 26-8-2014 10:00 AM
我想问一个问题： if i stay at condo or apartment that need to paid the Services Charge,
So my quest ...

对, 所有的service charge都会有6% GST.

eg. 我去ABC Cafe喝杯咖啡.

咖啡 : $10
Service Charge (10%) : $1
-----------------------------------------
Amount : $11
GST (6%) : $0.66 (不是$0.60咯)
-----------------------------------------
Total : $11.66

vrz

Eva.acctg 发表于 26-8-2014 01:01 AM
mixed supply @@
好吧~ManLoong 有 什么mixed supply 的 资料 link 吗？

以下的都可以扣 ：

Healthcare services include:

(a) medical, dental, nursing, midwife, allied health,pharmacy, ambulance services and any other service provided by a healthcare professional;

(b) any accommodation and food for the purpose of providing healthcare services;

(c) any service for screening, diagnose, or treatment ofperson suffering any disease, injury or disability of mind andbody;

(d) any service for preventive or promoting health purposes;

(e) any service provided by private healthcare facilities;

(f) any service for curing or alleviating any abnormalcondition of the human body by application of any apparatus,equipment,

instrument or device or any other medical technology; and

(g) any related healthcare service which includes the supplyof drugs and medicines, hemodialysis services and blood bank

services.

药物，应该归类 under National Essential Drug List (NEDL)
器材，辅助品 也应该归类

请参考这文章 ：http://www.cornerstone-msc.net/n ... nt_view.cfm?id=1173

vrz

coolly 发表于 26-8-2014 10:34 AM
现在只要同一天就可以拿到了，我最近的case都是早上submit傍晚拿到。

喔，都很快，有试过 Group Register / Branch Register ? 需要多久 ？