GST 一站式問答

vrz

chongws 发表于 26-8-2014 06:28 PM
如果annual turn over没超过500K，可以注册GST吗？？

可以【自愿】注册，但是要保持2年才可以 cancel. 注册后，可以回扣买货和开销的 GST，当然也要 charge 客户 GST。

vrz

50912cmea 发表于 24-8-2014 12:09 AM
省几多功夫，不抄是X瓜！

大马的 GST 应该尽量避免重蹈其他国家的 XYZ 经历，直接进化到~~Z

Travel Industry Guideline 终于出了，时常去旅游的消费者要读一读 ：

http://gst.customs.gov.my/en/rg/ ... try%20-10082014.pdf

Eva.acctg

chongws 发表于 26-8-2014 06:28 PM
如果annual turn over没超过500K，可以注册GST吗？？

可以~
但一旦注册 两年后才可以cancel licence

coolly

ManLoong 发表于 26-8-2014 01:05 PM
supply of voucher 不是OUT OF SCOPE。 RMC 有出示 一个指南有关SUPPLY VOUCHER - Monetary  Vocher 和 N ...

这个是在 retailing guide里有解释。

coolly

ninkygirl 发表于 26-8-2014 05:55 PM
前面我还看得懂，看到后面越来越晕。
老板很紧张，而我还没真正去上课，问auditor他跟我讲不知道。
以后每 ...

不用乱和紧张，如果有需要帮忙可以找我，不然也可以购买GST的书先读获取知识。

50912cmea

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 ...

@statement

Accommodation Premises and Similar Establishment (revised as at 14 July 2014)

Q40. Are residential apartments packaged with other services such as 24 hours security, swimming pool, landscape and other common facilities
can be classified as service apartments? Are these services subject to GST?

A40. Residential apartment does not become service apartment by providing services as classified above. However, when management fees charged for maintenance of the services are subject to GST. Security services provided is a taxable supply and the security company will have to charge GST on the security services provided to the management company. If the management company is a GST registered person the GST paid to the security company is claimable as input tax.

50912cmea

statement 发表于 26-8-2014 12:28 PM
如果我donation一笔钱出去, 然后有被报导, 那么这donation已产生benefit return效应, 那么我就需要缴交GST税务.  (这rules应该也可以apply在voucher, 因为很多商家会以voucher为卖点吸引顾客购物)

Supply (revised as at 25 October 2013)

Payments Which May Not Be Consideration

23. Payment received is not a consideration when there is no direct link between the payment and the supply or there is no supply of goods or services in return for the payment.

However, if there is a direct link between the payment and the supply or if there is a supply of goods or services in return for the payment, then such payment is a consideration for the supply and subject to GST.

(c) Monetary Donation

Monetary donation which is freely given with no expectation of anything in return is not a consideration for any supply. On the other hand, if the donor’s name is advertised in the newspaper in return for the monetary donation, the donor has received benefit from his donation. Therefore, his monetary donation is a consideration for the supply of the benefit to him in the form of the advertisement about him.

是不是 donee 从 donor 捐助的 amount 里倒算 GST portion 再上缴给症虎呢？

50912cmea

ManLoong 发表于 26-8-2014 01:18 PM
对不起，我 一般只参与对GST 指南解释或诠释较难的方面，没有刻意去把资料留底。 但估计在RMC 的 GENERAL ...

@Eva.acctg

在 Supply (revised as at 25 October 2013) Page 16 Mixed Supply

Mixed supply refers to a ‘multiple’ supply whose components are either of mixed liabilities (e.g. standard rated and exempt or standard rated and zero rated) or a mixture of both goods and services. The individual components are not integral to each other and are separate principal supplies. A trader makes a mixed supply where he charges a single inclusive price for a number of separate supplies of goods or services.

Example 12 (Page 22)
An insurance company is a mixed supplier, i.e. it supplies both general insurance (standard rated) and life insurance (exempt). The company purchased computer equipments to supply equally both the general insurance and life insurance policies and, therefore, was entitled to claim part (50%) of the input tax on the acquisition of the equipments. A few years later, the company disposes the computer equipments. The disposal of the equipments, whether or not for a consideration, is a supply of goods and subject to GST.

上面 bold 的都是 mixed supplier 吧？

vrz

coolly 发表于 26-8-2014 10:30 PM
不用乱和紧张，如果有需要帮忙可以找我，不然也可以购买GST的书先读获取知识。

可以问你老师，对 Tuition Center & Pharmacy 的看法吗？std rate / exempt supply / mixed supply ?

vrz

50912cmea 发表于 27-8-2014 12:41 AM
@Eva.acctg

在 Supply (revised as at 25 October 2013) Page 16 Mixed Supply

mixed supply 是 partial exemption trader，所以要背熟这个 guideline : Partial Exemption

vrz

50912cmea 发表于 27-8-2014 12:22 AM
Supply (revised as at 25 October 2013)

Payments Which May Not Be Consideration

给个 example 大家会比较容易参考，如 ：200-Plus 公司捐一笔钱出来赞助 (sponsor) 马拉松比赛，主办单位在参赛者衣服印上有关公司名字，收款者 就要从所得的款项算出 6% GST （tax fraction method = RM10k x 6/106 = RM566.04 GST).

而收款者（payee) 需要开 Tax Invoice 给 捐款者 （Payer），Payer 可以扣 input tax.

所谓的 Tax Invoice 是什么呢？。。。。。就是 Self-billed tax invoice

statement

50912cmea 发表于 27-8-2014 12:22 AM
Supply (revised as at 25 October 2013)

Payments Which May Not Be Consideration

这个要问kastam了, 不过以常理来说, 应该是donor承担吧. (如果donee是像星洲之类的代理, 或许就是donee承担了)

chongws

vrz 发表于 26-8-2014 08:25 PM
可以【自愿】注册，但是要保持2年才可以 cancel. 注册后，可以回扣买货和开销的 GST，当然也要 charge 客 ...

公司所有买进的货物，都能获得回扣？？？？

statement

vrz 发表于 27-8-2014 01:47 AM
给个 example 大家会比较容易参考，如 ：200-Plus 公司捐一笔钱出来赞助 (sponsor) 马拉松比赛，主办单位 ...

现在Kastam好像还没明确指示售价是inclusive 或exclusive, 所以那6% GST可以是收款者承担(inclusive), 也可以是捐款者承担(exclusive)

inclusive => RM10k x 6/106 = RM566.04
exclusive => RM10k x 6 = RM600

另外, Self-billed tax invoice不是谁想开就可以开的, 好像是需要申请并经过kastam准许.

jaiceling

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 ...

好的

谢谢你哦

50912cmea

vrz 发表于 27-8-2014 01:33 AM
mixed supply 是 partial exemption trader，所以要背熟这个 guideline : Partial Exemption

Partial Exemption (revised as at 4 November 2013) Page 3

A person who makes both taxable and exempt supplies is known as mixed supplier.

只要有 interest income 和 foreign exchange gain or loss 都中了！

50912cmea

ManLoong 发表于 26-8-2014 05:24 PM
原来有一个Healthcare Guideline 是在今年6月份发出的。按这个指南，前面的讨论就要修改了，那些开店面的 ...

不在 RCM Industry Guides 的 web page as at 26-8-2014, 所以不懂是不是 finalised 了。。。

其他网站的：http://www.princecourt.com/wp-content/uploads/GST.pdf

任何网友采用以上网站的资料，请自负法律责任！建议业者有疑问可以直接向 RMC 查询。

50912cmea

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

Retailing (revised as at 30 December 2013)

Figure 8 on Page 26

50912cmea

@statement
@keatlim77
@vrz
@ManLoong

大大们，请看楼上 Figure 8 on Page 26

Retailing (revised as at 30 December 2013)

一个 supply of "intended and underlying" goods or services, 有三个 parties, i.e. issuer, customer and redeemer 和三个 events as below:

1. Supply of cash voucher for cash or free by issuer to customer;
2. Supply of "intended and underlying" goods or services by redeemer to customer; and
3. Supply of cash voucher for cash by redeemer to issuer

只是一个 supply of "intended and underlying" goods or services, because of "voucher type arrangement" 而衍生出三个 supply transactions which are or are potentially subject to GST...double or even triple GST...

如果大大们是 tax authorities, 您们会怎么做 GST treatments 呢？

In order to avoid double/triple GST, 两个 events 必须被 disregarded. Here the RCM guide explains as "for the purpose of avoiding double taxation".

So, the next question? 那两个 events 被 disregarded 呢？

因为 cash coupon and cash 都是 medium of exchange, 所以应该是 events 1 and 3.

Here RCM explains as cash voucher, which is also a monetary voucher (face-value) is treated as a medium of exchange, and therefore the supply of monetary vouchers (events 1 and 3) is disregarded. (Here, it is up to your personal opinion as to whether the supply is disregarded as taxable supply or is treated as out of supply scope). Eventually, the GST is accountable on event 2.  

因为 events 是顺序和 GST treatments 出现在 events 1 and 2 了，所以 event 3 可以被不提 and so the double taxation avoidance was mentioned only.

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

至于如何把 GST treatments on "supply of cash voucher for goods or services as free gift, i.e. event 1" fits into Scope of Supply 的 tests 里？

1) No consideration >> not a supply >> deemed supply? >> if no >> outside scope of supply

2) No consideration >> not a supply >> deemed supply? >> if yes >> within scope of supply, however for the purpose of avoiding double taxation on the supply and redemption of voucher, the supply of the voucher is disregarded up to the face value of the voucher. The seller or supplier of the voucher does not need to account GST on the voucher sold at or below the face value or given without consideration.

50912cmea

Retailing (revised as at 30 December 2013)

Figure 9 on Page 30