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。

 

[themecolor]What is input tax?[/themecolor]

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”.

[themecolor]何为进项税?[/themecolor]

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”。

 

[themecolor]Types of input tax 进项税的种类[/themecolor]

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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[themecolor]Can the input tax be fully retrieved?[/themecolor]

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

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

 

So, are the rest 100% claimable?

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

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?

 

[themecolor]进项税是否能够被全数取回?[/themecolor]

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。

[themecolor]举凡与生意业务无关(Non business)的进项税,都不能够申索回扣。[/themecolor]

 

那么,剩下的,是否就能100%被索回呢?

答案是:[themecolor]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。[/themecolor]

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?

 

[themecolor]Here’s an example 以下,我们就来举个例子:[/themecolor]

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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:

Picture3

 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:

Picture4

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》

 

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