GST 一站式問答

ManLoong

statement 发表于 15-4-2015 01:02 PM
那法律有没规定Tax Invoice & Simplified Invoice里的Unit Price一定是要GST Inclusive?

另外, 最近 ...

1. GST 指南说 Retail Industry 的 Display Price 〉Unit  Price 一定是 GST Inclusive； Simplified Tax  Invoice 指南说发票必须显示GST Payable (Inclusive  GST); 要是在Stock Item 设的是 GST Exclusive Price， 你开发票时就一定要设 GST Inclusive， 然后软件会在发票上显示TOTAL PAYABLE （Inclusve GST）。 其他不在前面所说的情况，应设GST EXCUSIVE  PRICE， TOTAL AMOUNT PAYBLE  （EXCLUSIVE GST）。

2. GST Amount  是两个小数点 （TWO DECIMAL  POINT），要是你们计算出来的GST AMOUNT 是 3 个 小数点， 就要按四舍五入法把GST AMOUNT 调整到两个小数点。

3。GST AMOUNT Rounding Adjustment 和 Total Bill  AMOUNT Rounding Adjustment 是不一样的；TOTAL Bill AMOUNT ROUNDING  是根据 BNM  的 ROUNDING   ADJUSTMENT   办法，这个ROUNDING ADJUSTMENT 只限于OVER—THE—COUNTER Transactions:  意思是CASH  SALES/ POS  SYSTEM/retail industry 可以用，其他行业不能用，其办法是ROUNDING  TO NEAREST  5 cents; 小数点二位数是1，2，6，7 的 舍，3，4，8，9 的就入。例子：RM2.01， 2.02 〉Rounded  off  to RM2.00; RM2.03, RM2.04 > Rounding off to RM2.05; RM2.06, RM2.07 > Rounded  off to  RM2.05, RM2.08, RM2.09 > Ronding  off to RM2.10. (以5为中心点，1和2离5较远，3 和4离5较近；6 和 7 离5 较近，8 和9离5较远） 。Retail  的  RoundingAdjustment 是在TOTAL BILL AMOUNT， 不是在ITEM  AMOUNT  （LINE  ITEM）。

SilLyPanDa

canada 发表于 15-4-2015 06:45 AM
GST未施行前，大型的停车场的停车费是包含6%的tax，不是10%。所以GST施行了，相当于把原本的6% tax变成GS ...

不是叻。我经常claim停车费
在GST前，停车费的收据是显示10%
回想一下

木乐栎

希望大大可以帮到我。
想请问如果做1个新的（神手）的斗。
以前就写=做斗1粒 rm2000。
现在要如何写呢？
因为原料有 = 铁，shaft，washer，welding rod ，bush 等等。
因为如果现在写=做斗1粒 rm2000。那么我的stock（铁，shaft，washer，welding rod ，bush） 没有出到。

statement

canada 发表于 15-4-2015 02:29 PM
Tax Invoice或Simplified Tax Invoice都必须显示每个物品GST inclusive的价格以及total amount inclusive ...

肯定???

现在大部分的商家都是使用 GST Exclusive咯, 每一个item的价钱是未含税的, 在单结尾时才来个Amount Before GST $XXX, GST Amount (6%) $XXX, Total Amount $XXX.

statement

canada 发表于 15-4-2015 02:35 PM
可以。只有没有完全重复一样的就可以

肯定???

我听到的是如果要使用第二组号码, 必须写信通知Kastam并拿到允许咯.

statement

ManLoong 发表于 15-4-2015 06:57 PM
1. GST 指南说 Retail Industry 的 Display Price 〉Unit  Price 一定是 GST Inclusive； Simplified ...

谢谢大哥指点, 也就是说, 除了Tax Invoice以外的单据都是必须使用GST Inclusive了, 对吗? (我手上70%以上的Simplified Invoice都是使用GST Exclusive方式的)

另外, 我有收到一些invoice是写TAX INVOICE (CASH SALES)，那这是Full Tax Invoice 还是Simplified Invoice? (对方的unit price显示是使用GST Exclusive.．．)

我还有个问题, 如果说我公司主要是做trading, 但有时有些walk-in的customer是直接上门拿货给cash的(算retailing?), 那我需不需要使用Cash Sales/POS system? (暂时我是开Tax Invoice, 那我可以rounding吗？)

谢谢．

swdee2

statement 发表于 16-4-2015 12:53 PM
肯定???

我听到的是如果要使用第二组号码, 必须写信通知Kastam并拿到允许咯.

你可以帮我confirm一下吗？我真的没办法问到可以给我答案的人了。

statement

swdee2 发表于 16-4-2015 05:43 PM
你可以帮我confirm一下吗？我真的没办法问到可以给我答案的人了。

我要找谁confirm? 现在外面各有各说, 偏偏就是kastam静静没声出...  so fast 我是听到不少software dealer和accountant是这样说的, Tax Invoice超过一组号码与要使用Simplified Invoice都要写信申请... 不过我也有听到很多人说, 申请了很长时间Kastam都没消息, 所以不管它, 继续照旧多组号码, 继续开Simplified Invoice....

Aquariel

大家注意，有最新的DG's Decision 03/2015 - Issue No. 2

Issuance of tax invoice at the beginning of GST implementation.
(a) Whether existing stock of invoices can be stamped with the word ‘tax invoice’ and used by a registered person until the stock last?

(b) Whether a full handwritten tax invoice can be issued by a registered person?

Decision:
(1) The existing stock of invoices which were pre-printed before 1 April 2015 and which were not GST compliant can be used by a supplier who is a registered person until 30th September 2015 or while stock last whichever is the earlier subject to the following conditions –

(a) the invoices and copies of such invoices must be stamped with the word ‘tax invoice’ (for full tax invoice), ‘GST registration number’ and ‘rate of tax’;
(b) the invoices and copies of such invoices must contain all particulars prescribed in the regulation 22 of GSTR (GST Regulations 2014);
(c) the copies of such invoices must be kept and preserved for a period of seven years; and
(d) beginning 1st October 2015, the registered person excluding ‘retailers’ must use a computer generated invoice or pre-printed invoice which is GST compliant.

(2) In the case of ‘retailers’, they must use a GST compliant point of sale (POS) system or a GST compliant cash register to issue GST tax invoices beginning 1st October 2015.


(3) The ‘retailers’ in this item refers to the following categories of businesses –
(a) Hardware shop.
(b) Restaurant including coffee shop.
(c) Mini market, grocery and sundry shop.
(d) Book store.
(e) Pharmacy.
(f) Places of entertainment.

(4) A GST registered person is not allowed to issue any handwritten tax invoices.

ManLoong

statement 发表于 16-4-2015 01:00 PM
谢谢大哥指点, 也就是说, 除了Tax Invoice以外的单据都是必须使用GST Inclusive了, 对吗? (我手上70%以上 ...

这个现象真的很奇怪，Simplified   Tax Invoice 的指南明明就已经说明是Total  GST Inclusive Payable；我上Custom的课也是这样说的。Full  Tax Invoice  和 Simplified Tax Invoice  的差别 除了SIMPLIFIED TAX  Invoice 不必写客户的名字和地址，还有就是Total Payable 必须是 TAX  Inclusive Total 。

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不符合Full  Tax Invoice  的 格式就当是Simplified  Tax  Invoice。 当然现金销售也可以开Full Tax  Invoice。 GST指南有说，要是商家开Simplified Tax Invoice 但有客户要求开Full Tax  Invoice，商家还是要开具Full Tax  Invoice 给该客户，否则违规了。。。。这个也应该包含Cash Bill （Cash Sales）。


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个人觉得不需要，POS 主要是用在门市需要开很多单据的；你可以当你的Sales 是 Cash On Delivery(COD) 吧！

ManLoong

statement 发表于 16-4-2015 01:00 PM
谢谢大哥指点, 也就是说, 除了Tax Invoice以外的单据都是必须使用GST Inclusive了, 对吗? (我手上70%以上 ...

1。可以参考 GST 指南：除了客户名字和地址可以省去，Simplified Tax Invoice 的一个特点就是 Tax Inclusive （参考 Full Tax Invoice: g,i > Simplified  Tax Invoice: e).

Full Tax Invoice
118. The following information must be reflected on an invoice in order for it to be
considered as a full tax invoice:-
(a) the word ‘tax invoice’ in a prominent place;
(b) the tax invoice serial number;
(c) the date of issuance of the tax invoice;
(d) the name, address and identification number of the supplier;
(e) the name and address of the person to whom the goods or services are
supplied;
(f) a description sufficient to identify the goods or services supplied;
(g) for each description, distinguish the type of supply for zero rate,
standard rate and exempt, the quantity of the goods or the extent of the
services supplied and the amount payable, excluding tax;
(h) any discount offered;
(i) the total amount payable excluding tax, the rate of tax and the total tax
chargeable to be shown separately;
(j) the total amount payable inclusive of the total tax chargeable; and
(k) any amount referred to in subparagraphs (i) and (j), expressed in a
currency, other than Ringgit, shall also be expressed in Ringgit in
accordance with paragraph 5 of the Third Schedule of the GST Act
201X.

121. In this case, the Director General may allow such invoice to be issued by the
registered person provided the invoice contains the following particulars:
(a) the name, address and GST identification number of the supplier;
(b) the date of issuance of the tax invoice;
(c) the tax invoice serial number;
(d) a description sufficient to identify the goods or services supplied;
(e) for each description, distinguish the type of supply for zero rate,
standard rate and exempt, the quantity of the goods or the extent of the
services supplied and the amount payable, including tax;
(f) the total amount payable inclusive of total tax chargeable; and
(g) the rate of tax and the amount of tax chargeable.


这个具体还是要看此invoice 符合不符合 Full Tax Invoice 的格式了。不符合Full Tax Invoice 格式的 就当是Simplified Tax Invoice。 注：GST 指南只要求 Full Tax  Invoice 要“Tax Invoice” 字眼显示在发票的显眼的地方，和其他应有的资料也应显示在发票上，但并没有说不让我们多加一些资料，比如这个（Cash Sales）字眼。但我觉得也没有必要写Cash Sales， 一般会计软件是让你在Credit Term 那边写COD （Cash On Delivery）= Cash Sales，不是吗？ 可以在Customer Name  那边写Cash Sales. 一般上要是一家公司有Credit Sale 和  Cash Sales， 我们都回把他们各别分录在不同的科目（GL）；可以在Debtor  那边设一个Cusotmer 叫 Cash  Sales。  

个人觉得你不是OTC 没有必要用POS 了，Walk  In  Customer 不算是Over The Counter ，它只是你一种销售管道吧！要是有Cash Sales 就用Credit  Term  = COD 如以上所说。BNM 说OTC 很明显是指门市的。

canada

statement 发表于 16-4-2015 12:51 PM
肯定???

现在大部分的商家都是使用 GST Exclusive咯, 每一个item的价钱是未含税的, 在单结尾时才来个 ...

根据GST Act 2014 Section 9(5), 所有商家标物品的价钱都必须显示GST inclusive的价钱，除非得到Customs批准。但是的确，很多商家尤其是饮食业的都没有放GST inclusive的价钱。

canada

statement 发表于 16-4-2015 12:53 PM
肯定???

我听到的是如果要使用第二组号码, 必须写信通知Kastam并拿到允许咯.

没有这项规定

lchuan

想问下大家， 如果我公司帮别人买货purchase on behalf,我之前都是开debit note charge他们， 那现在是不是一定要开tax invoice了呢？

statement

ManLoong 发表于 16-4-2015 10:37 PM
这个现象真的很奇怪，Simplified   Tax Invoice 的指南明明就已经说明是Total  GST Inclusive Payabl ...

对, 照理来说不应该出现这样的情况才对, 但是现在真实情况就是这样.... Simplified Invoice 但却使用GST Exclusive.... 像这样的单据, 如果我们拿去claim, 到时候会不会有问题?

我想我大概猜到为何有这现象出现, 根据我已收到的simplified invoice来看, 发出这类simplified invoice的商家, 都是以trading为主但也有做门市生意的商家, 或许是要方便吧, 所以他们不管是Tax Invoice还是Simplified Invoice都是使用 GST Exclusive 方式．　（GST Inclusive方式真的很不适应, 而且容易让顾客产生你价钱比较贵的感觉）　

Cash Term on Invoice我一直在用, 所以没问题, 现在我烦恼的是我该不该rounding呢? rounding的话, 是使用四舍五入还是那个Over The Counter? (四舍五入怕顾客不接受, OTC又怕政府不接受), 不rounding的话, 顾客又很难给到整数, 多拿的话, 有些顾客会不爽, 少拿的话, 累计下来数额也不少...

statement

Aquariel 发表于 16-4-2015 06:33 PM
大家注意，有最新的DG's Decision 03/2015 - Issue No. 2

Issuance of tax invoice at the beginning of ...

有link吗?

政府现在是要玩死人了, 五金店必须使用POS.... 先别说他们的货物种类是上万样 (做barcode都做死他们), 就单单说他们的价钱非固定这点, POS 根本就处理不来... 难不成要他们每样东西都跟大价卖? 这样的话, 消费者要多付的可不仅6%了, 60%都有可能咯...

Aquariel

statement 发表于 17-4-2015 02:17 PM
有link吗?

政府现在是要玩死人了, 五金店必须使用POS.... 先别说他们的货物种类是上万样 (做barcode ...

http://gst.customs.gov.my/en/rg/ ... ION%2003%202015.pdf

很多就是说起来容易，做起来困难重重。
那些measurement都一大堆了。

SilLyPanDa

请问如何检查GST号码真假？
是不是靠GST status lookup就行了？

statement

Aquariel 发表于 17-4-2015 06:53 PM
http://gst.customs.gov.my/en/rg/SiteAssets/FAI/DG27s%20DECISION%2003%202015.pdf

很多就是说 ...

(2) Every registered person who makes any taxable supply of goods or services in the course or furtherance of any business in Malaysia shall issue a tax invoice to his buyer within 30 days from the date of supply or the date of payment made on such supply (in full or in part).

这点也够力下, 给了"定金"后在30天里一定要开invoice.... 有些行业如家私店或电器店, 都是先收payment, 几个月后送货时才开invoice, 现在全部中招.

statement

Aquariel 发表于 16-4-2015 06:33 PM
大家注意，有最新的DG's Decision 03/2015 - Issue No. 2

Issuance of tax invoice at the beginning of ...

1) The existing stock of invoices which were pre-printed before 1 April 2015 and which were not GST compliant can be used by a supplier who is a registered person until 30th September 2015 or while stock last whichever is the earlier subject to the following conditions –

我英文是有限公司, 请问什么叫做"existing stock of invoices"? 是指那些之前剩下来的Pre-Print Invoice Paper吗?