GST 一站式問答

kitnina

如果从国外买货回来，INPUT TAX 怎样CLAIM?
如果卖到国外，OUTPUT TAX又怎样 Charge？
不都是 Outside of Tax.

还有，如果某些产品是zero tax，怎么还会有input tax?
理应input 和output 都是zero.

50912cmea

kitnina 发表于 10-11-2013 10:29 PM
如果从国外买货回来，INPUT TAX 怎样CLAIM?
如果卖到国外，OUTPUT TAX又怎样 Charge？
不都是 Outside of ...

如果从国外买货回来，INPUT TAX 怎样 CLAIM?

Imported Goods
106. All goods imported into Malaysia are subject to GST unless specifically relieved or placed under a suspension scheme as explained in the later paragraph.

107. GST is charged on the importation of goods at the same rate as if the goods had been supplied in Malaysia. The value on which GST is charged is the sum of its customs value as determined according to customs rules for valuation plus any customs duty and excise duty that is to be paid by reason of its importation.

108. GST on the importation is payable at the time the customs duty if any, is paid to Customs. The GST paid is receipted on the Customs No.1 or No. 9 form depending on the manner of release. If no customs duty is applicable, the GST is payable at the time such goods are released from customs control.

109. However, an importer who is a taxable person would be eligible to recover the GST paid on imports subject to the normal rules on input tax credits. The recovery of GST incurred on imports is made by crediting the amount allowable against his output tax chargeable on his taxable supplies.

请看 General Guides (draft revised as at 27 October 2013) Page 35

如果卖到国外，OUTPUT TAX 又怎样 Charge？Zero-rated, 没 charge GST

如果某些产品是 zero tax，怎么还会有 input tax? 如果你的 input 材料是 zero-rated, supplier's invoice 上都没 charge GST, 你要如何 claim input tax 呢？

如果你的 output 产品是 zero-rated 而 input 材料是 standard-rated (the GST registered supplier must charge GST on his or her standard-rated supply to you) , 你可以 claim 回那个 GST input tax paid 料。。。

chrizyuen2

你好，

我是家卖日常生活用品，如白糖，白米等等，　因为我是exempt tax. 我无法抽６％。
但我本钱东西有税务阿，例如out-source accountant service, 屋租，电费，水电，　一些用品等等。
我怎么才能回扣tax-input.

tanglk

chrizyuen2 发表于 11-11-2013 04:44 PM
你好，

我是家卖日常生活用品，如白糖，白米等等，　因为我是exempt tax. 我无法抽６％。

如果你是開杂貨店，有些是 exempt, 有些是 zero 及有些是 standard rated.
你的 input tax, 要分類，至於 overhead, 如 account service, 你要 apportion, 属於 zero rated 的， 你可以 claim 回。

chrizyuen2

tanglk 发表于 11-11-2013 07:44 PM
如果你是開杂貨店，有些是 exempt, 有些是 zero 及有些是 standard rated.
你的 input tax, 要分類，至於 ...

　那么复杂account, 分明把传统杂货店逼死。。。

tanglk

chrizyuen2 发表于 11-11-2013 07:46 PM
　那么复杂account, 分明把传统杂货店逼死。。。

在外国，通常小生意都是 outsource GST report 給小型accounting firm做。

kitnina

我开间公司，专做这方面的Tax就好了。^^

对了，谢谢楼上大大的回答。

可以再问一下，比如说出 SALARY 和PAID TAX 正确是放EXEMPT TAX 是不是？
如果我放OUT 或放 zero rate可以不可以？
no tax = exempt tax?
还有IMPORT DUTY 又是什么回事？
不是CUSTOM CHARGE 了就没事了吗？还是IMPORT DUTY就是custom charge 的费用？

感谢回答。

keatlim77

50912cmea 发表于 26-10-2013 05:04 PM
只要商家是 GST registered 注册和卖／提供 taxable supply 的话，商家就能向政府 claim 拿回之前付出的 GS ...

以商家的做法，zero rate 是不可转嫁给消费者 （tax invoice should not including in GST). 以你的经验，我是商家，我是不是可以在 product margin 做手脚，把售价提高。

那我对消费者只说成本提高就了事。（一般商家的做法）， 那时， 商家吃自己，或你吃自己。
你可以不消费，那买电。。。。 买车票。。。。

50912cmea

keatlim77 发表于 26-11-2013 12:05 PM
以商家的做法，zero rate 是不可转嫁给消费者 （tax invoice should not including in GST). 以你的经验， ...

如果你 provide zero rated supply (no GST charge on the invoice billed to your customers) 而你也是 GST registered 的话，这样你就可以 claim 回你之前付的 GST input tax on the purchase (GST charge on the invoice billed to you), 商家就不需要吃下 GST 了

50912cmea

kitnina 发表于 21-11-2013 12:37 AM
我开间公司，专做这方面的Tax就好了。^^

对了，谢谢楼上大大的回答。

可以再问一下，比如说出 SALARY 和 PAID TAX 正确是放 EXEMPT TAX 是不是？如果我放 OUT 或放 zero rate 可以不可以？这个是指 tax code in your accounting system? 还是。。。

5. GST is charged on:-
(a) any taxable supply of goods and services;
(b) made in the course or furtherance of any business;
(c) by a taxable person;
(d) in Malaysia.

SALARY 和 PAID TAX 不是 taxable supply of services in the course or furtherance of any business, so is not within GST scope

还有 IMPORT DUTY 又是什么回事？

Imported Goods
106. All goods imported into Malaysia are subject to GST unless specifically relieved or placed under a suspension scheme as explained in the later paragraph.

107. GST is charged on the importation of goods at the same rate as if the goods had been supplied in Malaysia. The value on which GST is charged is the sum of its customs value as determined according to customs rules for valuation plus any customs duty and excise duty that is to be paid by reason of its importation.

108. GST on the importation is payable at the time the customs duty if any, is paid to Customs. The GST paid is receipted on the Customs No.1 or No. 9 form depending on the manner of release. If no customs duty is applicable, the GST is payable at the time such goods are released from customs control.

109. However, an importer who is a taxable person would be eligible to recover the GST paid on imports subject to the normal rules on input tax credits. The recovery of GST incurred on imports is made by crediting the amount allowable against his output tax chargeable on his taxable supplies.

tankaka85

如果说gst付了又可以claim回。。。那么等于政府左手进右手出，多此一举！
主要是。。。gst后商品不会涨价！有可能吗？

keatlim77

tankaka85 发表于 27-11-2013 01:59 AM
如果说gst付了又可以claim回。。。那么等于政府左手进右手出，多此一举！
主要是。。。gst后商品不会涨价！ ...

不会多此一举， 此法是保证IRB可以在货品或服务在金钱增值后，拿你增值幅度的巴仙度, 也可以监督增值的过程，也保证IRS的现金流。（先拿再claim).

kitnina

那么如果在我的account system, 我买货（Purchases），对方给我discount (discount taken) 我是否可以在PURCHASES 和discount
上放GTS. 比如说

CR CREDITOR             95.40
DR PURCHASES         100.00
DR PURCHASES TAX      6.00
CR DISCOUNT TAKEN  10.00
CR PURCHASES TAX      0.60

ST_L

我想看看我对GST的基本了解是对不对的?
第1.  GST是买卖交易情况下抽的税(一年的营业额>RM500,000 有注册GST)
第2.   从厂家到零售店,政府抽的GST也只是消费者消费的6%
第3.   真正付那GST的是"消费者",商家也只是帮忙政府收取,没损或利,除非是奸商.....哈哈哈哈哈....

**** (第2和3的前提是当中没有人没有注册GST)

对吗?

coolly

ST_L 发表于 4-12-2013 11:47 PM
我想看看我对GST的基本了解是对不对的?
第1.  GST是买卖交易情况下抽的税(一年的营业额>RM500,000 有注册G ...

我觉得这样的理解是对的。

WANAKA

50912cmea 发表于 27-11-2013 12:26 AM
可以再问一下，比如说出 SALARY 和 PAID TAX 正确是放 EXEMPT TAX 是不是？如果我放 OUT 或放 zero rate  ...

请问现有的ACOUNTING 软件以前是GST COMPLIANCE 的，
到2015 还可以使用？

听说GST FORM 不一样了。
那全部公司不是必须买新的软件？

GST 假如计算错误，处罚将是RM50K？

LiverBird

我是在运输公司工作，请问运输费是否要加GST？

50912cmea

WANAKA 发表于 18-12-2013 03:59 PM
请问现有的ACOUNTING 软件以前是GST COMPLIANCE 的，
到2015 还可以使用？

请问现有的 ACOUNTING 软件以前是 GST COMPLIANCE 的，到 2015 还可以使用？听说GST FORM 不一样了。那全部公司不是必须买新的软件？

最好 check with accounting 软件的 vendor

处罚 RM50K 是那些应该 register 的，没有去 register

59. If the person refused to be registered, he shall be liable to a fine not exceeding RM50,000 or to imprisonment for a term not exceeding three (3) years or to both

假如 GST 计算错误的话，

GST Return Amendment
169. Where a registered person has made an error in declaring the GST return he can correct the errors/mistakes by making amendments in the returns (GST-03). For a non taxable person, the amendment should be made in GST-04 form. Any amendment made not later than the return due date will not be subject to late payment penalty. After the return due date, any error should be made through voluntary disclosure by a registered person.

WANAKA

50912cmea 发表于 18-12-2013 04:22 PM
请问现有的 ACOUNTING 软件以前是 GST COMPLIANCE 的，到 2015 还可以使用？听说GST FORM 不一样了。那全 ...

谢谢。。。


假如check with accounting 软件的 vendor ，
或许他们为了获利会说必须买新的软件。。。。
那不是99.9％必须更换新的？


我们自己无法CHECK？

WANAKA

50912cmea 发表于 18-12-2013 04:22 PM
请问现有的 ACOUNTING 软件以前是 GST COMPLIANCE 的，到 2015 还可以使用？听说GST FORM 不一样了。那全 ...

过了2015 假如具有任何GST问题必须经过GST AGENTS 而不可以直接问CUSTOM？

谢谢你。