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How about if Company A paid on behalf Company B for a tax invoice issued to B directly? Should A issue debit note to B w/o charging GST? Is it consider a disbursement & tax code OP? Thank you.
Reg 39 (1) Subject to regulation 43, the amount of input tax which a taxable person shall be entitled to deduct provisionally shall be that amount which is attributable to taxable supplies in accordance with this regulation
Regulations 39 （2）(b) 有说：
there shall be attributed to taxable supplies the whole of the input tax on the goods or services which are used or to be used by him exclusively in making taxable supplies or in making supplies outside Malaysia which would be taxable supplies if made in Malaysia
Hi, 十面埋伏，
ReplyDelete请教Disbursement 方面的问题：
比方说子公司买产品，但是供应商把Tax Invoice 开给母公司，有GST 6%，
这样情况是Disbursement吗？
照这种情形，假设两公司都有registerGST， 母公司需要开Tax invoice 给子公司吗？
还是说不可以征收GST?
谁可以claim input tax?
谢谢
孤鹰，
Delete由于税务发票是开给母公司，因此母公司必须再开税务发票给子公司，并征收消费税（如果双方都没有消费税集团注册，GST Group Registration）。
供应商卖给木公司，木公司claim input tax，然后母公司再卖给子公司，征收6%消费税。
子公司收到母公司税务发票后，可以claim 这input tax。
How about if Company A paid on behalf Company B for a tax invoice issued to B directly? Should A issue debit note to B w/o charging GST? Is it consider a disbursement & tax code OP? Thank you.
DeleteAnonymous，
DeleteIf tax invoice is issued to B directly, but A paid on behalf.
In this situation, A still issue Tax Invoice to B, but claiming this as disbursement, and no GST.
Tax Code should be OS/OP.
Sorry, have to ask again because i am not sure whether my query had successfully posted.
DeleteDoes that means Company B needs to take up two invocies:
1) one from supplier
Dr. Expenses
Dr. Input tax
Cr. Supplier
2) second from Company A
Dr. Supplier
Cr. Company A
Thank you.
jasmineapk,
DeleteYes, company B will owe Company A instead of Supplier
很想知道你的见解在于 common errors in Advance Payment & Non Refundable Deposit. 谢谢
ReplyDeleteAnonymous，
Delete在消费税时代，如果收订金，但是会退还的，比如我去酒店check in，他们跟我收200令吉订金，作为我万一弄坏房间的赔偿，只要check out时，没有什么东西，他们会退还给我。
这个refundable deposit == 没有 GST
Advance payment 是指，你已经确认了一项交易，过后收到或支付一笔钱。
由于你已经确认该交易，因此预付金 == GST
十面埋伏,
ReplyDelete想请教你如果之前我们从中国进口一些发式产品是与别人share货柜的没有K1 FORM 那么01/04/2015 开始后，我这些货可以卖出去吗？
csn0214@yahoo.com.sg
Anonymous，
Delete可以啊，然后征收6%消费税。
只是，你无法享有那个特别退税（Special Refund)
还有一个问题就是，那么二手汽车在100% LOAN 的情况下，基本上我们都会以CREDIT NOTE作为内部帐目的调整。是可以的吗？因为，有些consultant说customs不接受credit note.
DeleteLau Sinhoe，
Delete消费税时代，只要是注册人士，不能随意用CN 或DN，除非需要调整相关税务发票的对价(Consideration）或消费税（GST）。
你好，想请问你一些关于二手汽车买卖相关问题。像每当汽车要割名都需要到PUSPAKOM验车。 那么车商是可以CLAIM GST 回的吗？因为PUSPAKOM一向来都只在单上注明1）“PEMBAWA” - 谁驾去验车就是谁的名， 还有就是2）“PEMILIK” - 原有车主的名字。完全没有我们车商的名字。那么，是可claim的吗？
ReplyDeleteLau Sinhoe，
Delete关于这， 要参考Regulations
Reg 39 (1) Subject to regulation 43, the amount of input tax which a taxable person shall be entitled to deduct provisionally shall be that amount which is attributable to taxable supplies in accordance with this regulation
Regulations 39 （2）(b) 有说：
there shall be attributed to taxable supplies the whole of the input tax on the goods or services which are used or to be used by him exclusively in making taxable supplies or in making supplies outside Malaysia which would be taxable supplies if made in Malaysia
因此，只要是用在或即将用在课税生意上，都可以扣。