GST消费税 - Q&A 交流站

comickings

我在建立一个税务问答百科网，需要网友们提交问题，在让专家成员解答。这是一个共同学习的平台，希望网友们可以帮帮忙收集并提交问题，让后来的朋友们可以更轻松的学习，同时加强自己对税务的认知能力。

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chillichong

how to calculate GST for Simplify Receipt and Full Tax Invoice ?

Transaction info:
Product A Price After GST is 229.00 then Price before GST will be 216.0377
Qty 5 and 10% Disc

firee818

Hi keatlim,

Tax code: TX-E43
'This is only applicable to GST registered trader (group and ATS only) that makes both taxable and exempt supplies...'

What is the word 'group' refer here?
Is it refer to GST group registration members or it refers to normal holding co, subsidiaries companies and related companies within a group  defined under Company Act (i.e irrelevant to whether it is GST group registration or not)?

aki_kurohama

keatlim77 发表于 14-4-2015 10:52 PM
你的upkeep of motor vehicle 是 TX， 如果是，公司给 director 的私家车的 upkeep of motor vehicle, 是 ...

应该不行吧。是BL的。

clfoo

请问 STAMP DUTY 是 OP 或 EP?

手机的gst的可公司不要CLAIM 那要用BL 还是 OP ?

先谢谢了

kuo2622

四月已经过了，我想问下，假如我2015的1月开始都还没key在system里面，现在又要报gst了，我可不可以只key4月份的sales，purchases，和bank transaction进去呢？至于1到3月的，得空才做回去。

wawa@0226

Tramy莉音 发表于 25-3-2015 07:58 PM
如果要买 software，可以选目前三大公司，QnE, AutoCount 和 SQL。

qne 超就好用
千万不要选
SYSTEM 超不稳定
SET 好了的东西会时常不见
6% 有时有不会自动算出来
后悔中

keatlim77

aki_kurohama 发表于 7-5-2015 11:45 AM
应该不行吧。是BL的。

就是BL。 我要带出的是，GST 的 input tax credit 是要看看是不是生意上的用途，并用于生产你的服务或货品上。 如果不是，就有很大可能， 你不能 claim input tax.

当然， 你要参考关税局的指南， 并作出正确的判断。

keatlim77

firee818 发表于 7-5-2015 09:21 AM
Hi keatlim,

Tax code: TX-E43

如果说tax code, 我们可以依据关税局的accounting software guide (相信你的摘文是出自这里）

http://gst.customs.gov.my/en/rg/SiteAssets/accounting_software/Guide%20on%20ACCOUNTING%20SOFTWARE%2011092014.pdf


对，就是 group registration. Group Registration 依据我的了解是指 GST group registration, 不是根据 Company Act, 因为公司法令从来把holding 与 subsidiaries 视为不同的法人， 不是同一个法人（separate legal entity).

可是，在 taxation 里, 你可以选择不同的legal entity 分开报税，或做group registration, 综合起来报税。（请参考GST以下注册指南）
http://gst.customs.gov.my/en/rg/SiteAssets/specific_guides_pdf/Revised/Guide%20on%20Registration%20-%2023April2014(Final).pdf

keatlim77

梦溪 发表于 5-5-2015 04:50 PM
请问freight charges的gst code可以放Tx_s吗？还是只能import用的？

GST 是国内的消费税，那你的消费是发生在哪里？

我就打个比例。你的importation 是FOB (free on board). 你的卖家是印尼产方，印尼产方负责把货送到印尼码头(如，。你就要支付从印尼码头到马来西亚的码头费用 (freight charges), 这个freight charges 是不用GST， 因为你的消费发生在国外。

如果， 你的freight发生从马来西亚码头到马来西亚的另一个码头，那就有GST





http://gst.customs.gov.my/en/rg/SiteAssets/industry_guides_pdf/Freight%20Transportation%20Guide%20-June%202013.pdf

请留意：
1. Freight 在指南的定义与Freight 在GST 里头的种类。
2. internation 和 domestic freight 的定义。

firee818

keatlim77 发表于 7-5-2015 06:24 PM
如果说tax code, 我们可以依据关税局的accounting software guide (相信你的摘文是出自这里）

http:// ...

Thank you.

I have some further questions about this issue:-

1). Let say a investment holding co(H) provides a private loan to its subsidiary co (S), they have their own GST registration number but they are not registered under GST group registration:-
a). Do H needs to charge 6% GST for the interest charged to S for the loan provided?
b). What tax code should H needs to use for this transaction?
c). What tax code should S needs to use for this transaction?
d). If there is a legal fee (with GST) involved in the provsion of loan to S, is this GST claimble by H? what tax codes should be used by H (holding co) in this case for the legal fee (with GSt)?

2). The situation is same as (1), except H (investment holding co) and S (subsidiary co) are registered under GST group registration:-
a). Do H needs to charge 6% GST for the interest charged to S for the loan provided?
b). What tax code should H needs to use for this transaction?
c). What tax code should S needs to use for this transaction?
d). If there is a legal fee (with GST) involved in the provsion of loan to S, is this GST claimble by H? what tax code should be used by H (holding co) in this case for the legal fee (with GSt)?

keatlim77

firee818 发表于 8-5-2015 08:32 AM
Thank you.

I have some further questions about this issue:-

投资控股有限公司（H ）提供的私人贷款，其子公司联合（S ） ，他们都有自己的消费税注册号码，但他们都没有在消费税注册为集团来做总计报税。

1 。H需要为S提供贷款利息，多收6 ％的消费税吗？

答案：不需要。在关税局的general guide 里(pg 18)和moneylender guide 有明确指出如果related companies loan/ loan或 interest 是exempt supply。




General Guide
http://gst.customs.gov.my/en/rg/SiteAssets/specific_guides_pdf/Input%20tax%20guide%20050413%20-latest%20version%20with%20%20Cover.pdf


Moneylender Guide
http://gst.customs.gov.my/en/rg/SiteAssets/industry_guides_pdf/Guide%20on%20Money%20Lending%20190513%20G5%20Treatment%2020130701.pdf

2。H 在这要用什么tax code?
我认为最合适的是ES43。 当然，ES也可以.





3。S 在这要用什么tax code?

其实，在S 如何做就相应比较不重要。因为input for exempt 是不会在GST03 出现（请看看GST03 tax return)。我建议用EP. （由于，TX-E43　是专给group registration/ATS 用）

相信在答你的第一题，我也回答了第２题。

firee818

keatlim77 发表于 8-5-2015 09:46 AM
投资控股有限公司（H ）提供的私人贷款，其子公司联合（S ） ，他们都有自己的消费税注册号码，但他们 ...

Thank you very much.

I would be very much appreciated if you could help me to check the answers (yellow in colour)  for the following questions?

I have some further questions about this issue:-

1). Let say a investment holding co(H) provides a private loan to its subsidiary co (S), they have their own GST registration number but they are not registered under GST group registration:-
a). Do H needs to charge 6% GST for the interest charged to S for the loan provided? No GST
b). What tax code should H needs to use for this transaction? ES 43
c). What tax code should S needs to use for this transaction? EP
d). If there is a legal fee (with GST) involved in the provsion of loan to S, is this GST claimble by H? what tax codes should be used by H (holding co) in this case for the legal fee (with GSt)? TX





2). The situation is same as (1), except H (investment holding co) and S (subsidiary co) are registered under GST group registration:-
a). Do H needs to charge 6% GST for the interest charged to S for the loan provided? No GST
b). What tax code should H needs to use for this transaction? ES 43
c). What tax code should S needs to use for this transaction? EP
d). If there is a legal fee (with GST) involved in the provsion of loan to S, is this GST claimble by H? what tax code should be used by H (holding co) in this case for the legal fee (with GSt)? TX-E43

梦溪

keatlim77 发表于 7-5-2015 09:01 PM
GST 是国内的消费税，那你的消费是发生在哪里？

我就打个比例。你的importation 是FOB (free on board ...

我的是运去Kuching，国内的，单是写freight charges。还是进transportation charges才对？
请指教！

keatlim77

梦溪 发表于 8-5-2015 05:39 PM
我的是运去Kuching，国内的，单是写freight charges。还是进transportation charges才对？
请指教！

以我所见，你的认知是：-
国内 - 是 transportation fee/charges （陆地为主）
国外 - 是  container 式 （船运/空运）

如是这样，你的认知，你的脑运转是依据 bookkeeping 的框架，不可以说错，的确bookeeping 可以这样做。

可是，你要扩大你认知的视野，尤其，做GST bookeeping 时，因为在GST 里， freight 或  transportation 是一样的。

http://gst.customs.gov.my/en/rg/SiteAssets/industry_guides_pdf/Freight%20Transportation%20Guide%20-June%202013.pdf

keatlim77

firee818 发表于 8-5-2015 03:12 PM
Thank you very much.

I would be very much appreciated if you could help me to check the answers ...

2). The situation is same as (1), except H (investment holding co) and S (subsidiary co) are registered under GST group registration:-
a). Do H needs to charge 6% GST for the interest charged to S for the loan provided? No GST
b). What tax code should H needs to use for this transaction? ES 43
c). What tax code should S needs to use for this transaction? TX-E43
d). If there is a legal fee (with GST) involved in the provsion of loan to S, is this GST claimble by H? what tax code should be used by H (holding co) in this case for the legal fee (with GSt)? TX

看来，你是答案人，给答案就算，说多也没用。

firee818

keatlim77 发表于 9-5-2015 05:10 PM
2). The situation is same as (1), except H (investment holding co) and S (subsidiary co) are regis ...

2(c). What tax code should S needs to use for this transaction? TX-E43
2(d). If there is a legal fee (with GST) involved in the provsion of loan to S, is this GST claimble by H? what tax code should be used by H (holding co) in this case


for the legal fee (with GSt)? TX













Hi keatlim77,

For 2(c) why we need to use Tax code: TX-E43?

TX-E43 is used to claim the input tax that are incurred for supplying the Incidential Exempt Financial Supplies. Co S is not supplying Incidential Exempt Financial Supplies. It is the  Co H that is supplying the Incidential Exempt Financial Supplies.

To use TX-E43, it should have GST input tax in the first place for Co S. But interest charge from Co H (under GST group registration) is Incidential Exempt Financial Supply for H, there is no GST input tax for Co S to be claimed in the first place.
BTW, TX-E43 will cause the interest amount and GST amount to enter into GST-03 Report Field 6(a) and 6(b) respectively.

Your reply is very much appreciated.

PlS: I am not answers oriented, I just need to confirm the answers with u. I did understand what u had mentioned here. The questions here are involving the topic of Incidential Exempt Financial Supplies (IEFS). I just have a little bit confused about the Tax codes that should be used for IEFS for GST group registation and non GST group registration.

rosebed

Hi keatlim77,

关于TAX CODE： ES43 可以请你解释一下吗？
谁/什么情况下需要使用ES43. 先谢谢你了。

rosebed

各位，想请问，水费单不是公司的名字，可以claim input tax 吗？ 是不是只可以claim RM30.00？

兔皇后

有几个问题想请问各位大大:

1. 有没有人Manual 出 GST report？ 因为公司只有 Billing & Stock system, system 已经upgrade 有 GST 的. 所以，我可不可以再用 Excel 来总结 Purchase 所还的 Tax amount 和 Sales 所收到 Tax amount 在拿来减，才付剩下的 amount?

2. 公司有卖铁桶饼干，饼干桶需要收 Deposit。Supplier 没有charge我们 6%, 我们也没有charge 顾客。顾客退还空桶时是Fully Refund的。这种情况下，请问是把 Tin Deposit 放在
买进 = ZP (Zero rate purchase) 还是 OP (Purchase transactions which is out of the scope of GST legislation)
卖出 = ZRL （Local supply of goods or services which are subject to zero rated supplies） 还是  OS ( Out of scope supplies)  ??

3. 究竟公司的消费有没有的加在 submit GST 时扣回？ 比如公司电费，电话费，Pest Control Service, 公司车Service，还轮胎，还有公司的文具之类的？

4. 还 Fast Payment时， Supplier 直接扣的 % （supplier只有给收据) 可不可以直接在system里做nett? 还是必须自己发 debit note扣？

谢谢各位..