Wednesday, December 31, 2014

消(32):消费税 - 礼券 (Voucher)



礼券可以分成两种:

1.现金礼券(Monetary) – 礼券上面写明现金价值,或者存入值卡,比如:一卡即通、电话卡

2.非现金礼券(Non-monetary) – 礼券上列明可以换取的商品或服务,比如:可换取两天一夜的酒店套房礼券。




2 comments:

  1. 我是Mr Chong,involved in hanphone shop,卖很多prepaid card 和 eload. 买prepaid card 有GST 吗?
    卖时,要加6%GST吗?每卖一张prepaid 要开cash bill 吗?

    ReplyDelete
    Replies
    1. Anonymous,

      Prepaid card 类似现金礼券,你买的时候没有GST,你卖的时候也没有。

      当客户打电话时,他才会被征收GST。

      Delete

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