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GST Tips on Input Tax

Despite the implementation of GST in Malaysia for more than a year now, there are still many businesses with very little knowledge about it, so here are some tips on GST to share with everyone.

虽然马来西亚已经开始了GST一年多的时间,但是相信还有很多的商家对于GST一知半解,所以在这里和大家分享一些GST的小知识。

 

What is input tax?

When we purchase a taxable goods or services from a taxpayer, they will charge us a consumption tax.

To the average consumer, this consumption tax is like any other tax item. However, to the consumption tax registered business, this consumption tax is called “input tax”.

何为进项税?

当我们向消费税注册人士采购一项课税商品或服务(Taxable Supply of Goods or Services)时, 他们会向我们征收消费税。

此消费税,对于一般消费者而言,就是一项税务。然而,对于消费税注册商家来说,此消费税被称为“进项税”。

 

Types of input tax 进项税的种类

1)     Claimable Input Tax (TX)

2)     Blocked Input Tax (BL)

3)     Input Tax Choose not to claim (TX-NC)

4)     Input Tax Not Eligible to Claim

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Can the input tax be fully retrieved?

When we receive a tax invoice, we have to first classify if it as a business or non-business related invoice.

It is not possible to claim a rebate for the input tax that is not related to the business.

 

So, are the rest 100% claimable?

The answer is: It depends! Exempt Input Tax and Blocked Input Tax is not eligible to claim rebate.

What if this is the situation:

It is claimable but I do not want to claim, what should I do?

Or it isn’t Exempt Input Tax and Blocked Input Tax but I am not eligible to claim, what should I do?

In the Accounting Entries, where should I debit the GST that I do not wish to claim?

 

进项税是否能够被全数取回?

当我们拿到一张税务发票(Tax Invoice)时,首先要归类这张发票是属于业务还是非业务的发票。

举凡与生意业务无关(Non business)的进项税,都不能够申索回扣。

 

那么,剩下的,是否就能100%被索回呢?

答案是:不一定! 豁免进项税(Exempt Input Tax)及进项税冻结(Blocked Input Tax)是不能申索回扣的。

那么,如果情况是:

明明可以claim的,但是我不想要claim,该如何处理?

又或者,它并非豁免进项税(Exempt Input Tax)和进项税冻结(Blocked Input Tax),但是我不享有申索的条件,又该如何处理?

在会计复式上(Accounting Entries),我不要claim的GST,应该debit去哪里?

 

Here’s an example 以下,我们就来举个例子:

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Normally, we will place RM720 into the GST Input Tax’s account as follow

正常的做法,我们会把RM720放进GST Input Tax的Account, 做法如下:

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 We will put it into the GST Expenses Account if you do not want to claim it.

但如果是不想claim的呢? 我们就会把它放进GST Expenses的Account, 做法如下:

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Or another way又或者另一个做法:

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In this case, the system will not include this amount into Form 3 but as an expense in your profit and loss.

这样的话,system就不会把这笔数目算进Form 3里面了。而会当作你们的expenses show在profit and loss。 

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Information / picture source资料/图片来源: 《十面埋伏》