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寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。
When you apply the content in our videos and publications as a reference, you need to:
check the information contained therein whether it’s up-to-date, accurate and complete, and
seek your own independent professional advice, this is because the scope and extent involved in each individual case are different.
Tax apportionment standard method (partial exemption) formula stated:-
taxables supplies - excluded supplies ------------------------------------------------------- x residual input tax total supplies - excluded supplies
1) For a Mixed property developer, does the excluded supplies include those billing to purchasers for assessment, water deposit, forfeiture sum which tax code is OS? How about administrative fee which is SR and rental income from investment properties?
2) For a Mixed property developer, lets say first few months, no taxable supplies and only got exempt supplies. Final balance billing of commercial billing only comes in last quarter 2015. Can I still apply the above tax apportionment rule?
(a) the value of any supply of capital assets used by the taxable person for the purposes of his business.
If an asset or part of an asset is disposed off as Transfer of Going Concern (TOGC), such value also should be excluded from the standard method.
(b) the value of any supply made by a recipient in accordance with the Approved Toll Manufacturer Scheme under section 72 of the Act;
(c) the value of any supply referred as incidental exempt supplies in Part VI of GST Regulations that are made by him where such supply is incidental to one or more of his business activities.
(d) the value of any exempt supply of land for general use (i.e. burial ground, playground or religious building) made by a taxable person to any public body where that supply of goods by the taxable person is made in compliance with the requirement enforced by any public body.
(e) value of any supply of imported services.
2. You can just compute the annual adjustment by using the taxable supplies and exempt supplies of the whole year to get the %
Retention Sum 没收到钱，无需开 inv，也无需 output tax。请问站在 Income tax 角度，这 retention money 算是 Income 了吗？需要进 sales account 吗？或者也可以收到钱先才当是 Sales ?
ReplyDelete请指教谢谢！
Anonymous，
DeleteContract 的收入认列，比较特殊。
在 Income tax 角度，你是已经“无形中”认列了它。
那意思是我們要把retention進account？如果不進帳，可以等收了retention錢才進account嗎？
Deletevinny sue，
Delete假设Progress claim 是100，000，10%retention。
在P&L，必须要认列 100，000
不过在GST，6%消费税是先根据90，000征收。
因此就会出现这样的情况：
P&L:
Revenue - 100,000
B/S:
Current Assets
Debtors - 95,400
Retention - 10,000
Current Liabilities
Output tax - 5400
那等我要收retention payment 时我要开tax invoice 给customer, 那我的系统就会有double retention 在B/S 了 （因为之前已经capture retention 在b/s)， 那我要做多一个entry 来reverse 出来， 酱才是正确的做法？
Deletevinny sue,
Delete你到时进账时，需要reverse 它出来。
请问$10000 retention sum 怎样 take in to account?
DeleteAmy Lo,
Deletehttp://klsecompany.blogspot.com/2015/04/78retention-sum.html
您好，我是在一间产业代理(real property agency)公司做账的。我们的产业经纪每帮人租/售卖产业后，会收取2-3%的earnest deposit，也就是我们的professional fees. 在GST落实之前，我们会和顾客征收6% service tax,每两个月会呈交给pengarah kastam negeri。想请问一下，现在GST落实后，我们应该怎样征收6%GST? 我们的receipt需要注明professional fees多少，GST多少是吗？我们没有用account software,我们是用microsfot excel的，那我们应该怎样报税给GST?有什么Form需要填的？
ReplyDelete请问你们还有GST的讲座会吗？
谢谢。
Anonymous,
Delete其实GST 是取代 Service tax， GST 后，你：
1. 把单的格式改成税务发票 (Tax Invoice)
2. 把以前的6% Service Tax 改成 6% GST
当你有为客户开出税务发票，你过后开收据，就看你们计划怎样开。你要再注明消费税多少，也无妨。
如果你是用收据来替代税务发票，那么你的收据必须要有税务发票所要求的资料，包括其中一个，即：各别展示服务的价值，消费税。。等等事项。
你们如果没有使用会计软件，在准备报表上，确实会有难度。
无法三言两语在这里解释清楚，建议咨询你的会计师或税务顾问。
关于我们的讲座，你可以参考：
1.2015年3月15日的“与消费税共舞” (GST Accounting)剩下最后两个名额【http://klsecompany.blogspot.com/2015/03/2015315-gst-accounting.html】
2. 2015年3月15日的“与消费税共舞”讲座，名额已满『深感抱歉』【http://klsecompany.blogspot.com/2015/03/201536.html】
好的，谢谢你的答复。 =)
DeleteAnonymous，
Delete不客气
What are the double entries for Revenue, Debtor, Rentention Sum Account & Gst?
ReplyDeleteAnonymous，
DeleteFor Construction Ind, the recognition of revenue is bit different with GST treatment.
e.g. your claim is 100,000, 5% retention
you will issue tax invoice base on 90,000 and charge GST on this 90,000.
您好，
ReplyDelete我的公司是做sales,service,rental forklift 的， 请问gst 的 Tax inv. 要怎样开单？ 谢谢解答。
Csk Ken，
Delete可以一张单内，几样东西。
What is the input tax code for purchase made by a residential developer?
ReplyDeleteAnonymous，
DeleteTX-N43
请问4月1日之前的服务或商品被扣押的保留金，需不需要看保证期？如果CPC 是2月28日，两年保证期是1.3.2015 到 28.2.2017。那全部保留金都不需要还GST,还是后面23月的保留金需要还呢？很乱一下，有的讲要有的讲不要。
ReplyDeleteAnonymous，
Delete你是说warranty 吧？
Tax apportionment standard method (partial exemption) formula stated:-
ReplyDeletetaxables supplies - excluded supplies
------------------------------------------------------- x residual input tax
total supplies - excluded supplies
1) For a Mixed property developer, does the excluded supplies include those billing to purchasers for assessment, water deposit, forfeiture sum which tax code is OS? How about administrative fee which is SR and rental income from investment properties?
2) For a Mixed property developer, lets say first few months, no taxable supplies and only got exempt supplies. Final balance billing of commercial billing only comes in last quarter 2015. Can I still apply the above tax apportionment rule?
Thanks.
Anonymous,
Delete1. excluded supplies =
(a) the value of any supply of capital assets used by the taxable person for the purposes of his business.
If an asset or part of an asset is disposed off as Transfer of Going Concern (TOGC), such value also should be excluded from the standard method.
(b) the value of any supply made by a recipient in accordance with the Approved Toll Manufacturer Scheme under section 72 of the Act;
(c) the value of any supply referred as incidental exempt supplies in Part VI of GST Regulations that are made by him where such supply is incidental to one or more of his business activities.
(d) the value of any exempt supply of land for general use (i.e. burial ground, playground or religious building) made by a taxable person to any public body where that supply of goods by the taxable person is made in compliance with the requirement enforced by any public body.
(e) value of any supply of imported services.
2. You can just compute the annual adjustment by using the taxable supplies and exempt supplies of the whole year to get the %
您好，请问收到了顾客还的retention sum，一定要补回一张invoice给顾客吗？GST前顾客还了去年的retention sum，去年已经开了了invoice，invoice有列出retention sum的数额，当收到了顾客的retention sum我没有补开一张invoice，请问正确做法是要做多一张有retention sum amount的invoice吗？
ReplyDelete另一个问题是，GST前retention sum我是放进Dr trade debtor a/c，GST后要用billing进帐，GAF file才能显出数据，请问如何用billing key in retention sum？transaction要如何做呢？谢谢
Rainie Yee，
DeleteGST前的retention，之后即使收到，也没有消费税。
GST后的retention，之后若收到，需要开税务发票，并征收消费税。
参考 - http://klsecompany.blogspot.com/2015/04/78retention-sum.html
你好！我公司是建筑公司。5%retention sum 怎样take in to account?
ReplyDeleteAmy Lo,
Delete参考 - http://klsecompany.blogspot.com/2015/04/78retention-sum.html
你好，我家公司是做sub-contract，包工不包料，由于从来都没有合约的签署，平时都是收到钱才开invoice的，请问我要如何报税？
ReplyDeleteCANLY LIM，
Delete你的 Time of Supply （需要征收消费税的时间点）：
1. 收到对方的钱；或
2. 开税务发票
视何者为先。
请问financial year end 后收到去年的tax invoice的double entry是怎么进？
ReplyDeleteSandy Hii，
Delete“收到去年的tax invoice”，是关于什么的？